No. 33350 (Amendment): Section R865-12L-5. Place of Sale Pursuant to Utah Code Ann. Section 59-12-207

(Amendment)

DAR File No.: 33350
Filed: 01/28/2010 10:59:36 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The section is removed since all sourcing provisions are now in Sections 59-12-211 through 215, and the section this is based on no longer exists in statute.

Summary of the rule or change:

Section is removed.

State statutory or constitutional authorization for this rule:

• Section 59-12-207

Anticipated cost or savings to:

the state budget:

None--The section has no force since statutory provisions govern the sourcing of local sales tax revenues.

local governments:

None--The section has no force since statutory provisions govern the sourcing of local sales tax revenues.

small businesses:

None--The section has no force since statutory provisions govern the sourcing of local sales tax revenues.

persons other than small businesses, businesses, or local governmental entities:

None--The section has no force since statutory provisions govern the sourcing of local sales tax revenues.

Compliance costs for affected persons:

None--The removed section impacts how the Tax Commission distributes local sales tax revenues to the various local governments.

Comments by the department head on the fiscal impact the rule may have on businesses:

No impact on businesses.

Michael J. Cragun, Commissioner

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Tax Commission
Auditing
210 N 1950 W
SALT LAKE CITY, UT 84134

Direct questions regarding this rule to:

• Michael Cragun at the above address, by phone at 801-297-3907, by FAX at 801-297-3919, or by Internet E-mail at [e-mail]

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

03/17/2010

This rule may become effective on:

03/24/2010

Authorized by:

R. Bruce Johnson, Tax Commission Chair

RULE TEXT

R865. Tax Commission, Auditing.

R865-12L. Local Sales and Use Tax.

[R865-12L-5. Place of Sale Pursuant to Utah Code Ann. Section 59-12-207.

(1) All retail sales shall be deemed to occur at the place of business of the retailer.

(2) It is immaterial that delivery of the tangible personal property is made in a county or municipality other than that in which the retailer's place of business is located. There is no exemption from local sales or use tax on the basis of residence of or use by the purchaser in a county other than that in which the sale is made.

]

KEY: taxation, sales tax, restaurants, collections

Date of Enactment or Last Substantive Amendment: [September 17, 2009]2010

Notice of Continuation: March 16, 2007

Authorizing, and Implemented or Interpreted Law: 59-12-207

 

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