No. 33352 (Amendment): Section R865-12L-6. Place of Transaction Pursuant to Utah Code Ann. Section 59-12-207

(Amendment)

DAR File No.: 33352
Filed: 01/28/2010 11:41:30 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The section is removed since the statute it is based on no longer exists in statute. The substance of the section will be the subject of 2010 legislation.

Summary of the rule or change:

The 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 rule applies only to local sales tax revenue and not to state sales tax revenue.

local governments:

None--While statues do not currently direct how these transactions will be distributed to local governments, these transactions continue to occur and sellers continue this practice. This practice will be codified in 2010 legislation.

small businesses:

None--Current statues direct how local sales tax shall be collected.

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

None--Current statues direct how local sales tax shall lbe collected.

Compliance costs for affected persons:

None--Current statutes direct how local sales tax shall be imposed on sellers.

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

No impact on businesses.

Michale 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-6. Place of Transaction Pursuant to Utah Code Ann. Section 59-12-207.

Taxpayers having one or more places of business in Utah shall report all purchases subject to use tax, as defined in rule R865-19S-1, according to the location of the place of business at which the tangible personal property is initially delivered.

]

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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