No. 27056 (Amendment): R865-12L-7. Public Utilities Point of Sale Pursuant to Utah Code Ann. 59-12-207

DAR File No.: 27056
Filed: 04/06/2004, 04:49
Received by: NL

 

RULE ANALYSIS

Purpose of the rule or reason for the change:

The statutory language on which this section is based has been repealed by S.B. 147 (2003). That bill provides a new section, 59-12-207.1, that indicates how sales tax revenues will be distributed to local tax jurisdictions. (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 fiscal impacts were taken into account in S.B. 147 (2003).

 

local governments:

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

 

other persons:

None--Any fiscal 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:

Utilities currently track this information.

 

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-7. Public Utilities Point of Sale Pursuant to Utah Code Ann. 59-12-207.

A. If the local tax rate is uniform throughout the county, public utilities:

1. shall report sales on the basis of the county in which they are made, and

2. shall report their purchases of tangible personal property or services subject to use tax on the basis of the county in which the tangible personal property is initially delivered.

B. If the local tax rate is not uniform throughout the county, public utilities:

1. shall report sales and collect tax on the basis of the locations as shown on forms furnished by the Tax Commission, and

2. shall report their purchases of tangible personal property or services subject to use tax on the basis of the locations as shown on forms furnished by the Tax Commission.

]

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

[June 21, 2000]2004

Notice of Continuation April 16, 2002

[59-12-207]