No. 27054 (Amendment): R865-12L-5. Place of Sale Pursuant to Utah Code Ann. Section 59-12-207

DAR File No.: 27054
Filed: 04/06/2004, 04:00
Received by: NL

 

RULE ANALYSIS

Purpose of the rule or reason for the change:

Section 59-12-207.1, enacted by S.B. 147 (2003), provides new direction for sourcing of local sales tax revenues that conflicts with this section. (DAR NOTE: S.B. 147 is found at UT L 2003 Ch 312, and will be effective July 1, 2004.)

 

Summary of the rule or change:

This section is deleted in its entirety.

 

State statutory or constitutional authorization for this rule:

Section 59-12-207

 

Anticipated cost or savings to:

the state budget:

None--Any impacts were taken into account in S.B. 147 (2003).

 

local governments:

None--Any impacts were taken into account in S.B. 147 (2003).

 

other persons:

None--Any impacts were taken into account in S.B. 147 (2003).

 

Compliance costs for affected persons:

None--Taxpayers will be required to track the business location and, if applicable, the delivery location of all sales.

 

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

Taxpayers currently track the business location of their sales. Pursuant to Streamlined Sales Tax, they will have to track the location of any deliveries they make.

 

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:

Cheryl Lee at the above address, by phone at 801-297-3900, 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:

06/01/2004

 

This rule may become effective on:

06/02/2004

 

Authorized by:

Pam Hendrickson, Commissioner

 

 

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.

A. All retail sales shall be deemed to occur at the place of business of the retailer.

B. 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.

C. If a seller has more than one place of business in Utah, and if two or more of such locations participate in the sale, the sale occurs at the place of business where the tangible personal property is located or the place from which it is shipped or delivered.

]

KEY: taxation, sales tax, restaurants, collections[*]

[June 21, 2000]2004

Notice of Continuation April 16, 2002

[59-12-207]