No. 27058 (Amendment): R865-12L-13. Repairmen and Servicemen Pursuant to Utah Code Ann. Section 59-12-204

DAR File No.: 27058
Filed: 04/07/2004, 01:39
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The statutory language on which this section is based has been repealed by S.B. 147 (2003).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 the sales tax revenue 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 59-12-204

 

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:

Taxpayers currently track the business location of their sales. Pursuant to Streamlined Sales Tax, they will have to track the location where repairs/installations are made.

 

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-13. Repairmen and Servicemen Pursuant to Utah Code Ann. Section 59-12-204.

A. Charges for repairs, renovations, or other taxable services to tangible personal property are assigned to the office or place of business out of which the repairman or serviceman works.

B. If a repairman or serviceman works out of a place of business located in a county that has adopted The Uniform Local Sales and Use Tax Law, the total charge for taxable services to tangible personal property is subject to both state and local sales tax, regardless of where in Utah the service or labor is performed.

Reference: ARM File No. 46.

]

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

[June 21, 2000]2004

Notice of Continuation April 16, 2002

59-12-204