No. 27064 (Amendment): R865-19S-12. Filing of Returns Pursuant to Utah Code Ann. Section 59-12-107

DAR File No.: 27064
Filed: 04/07/2004, 04:38
Received by: NL

 

RULE ANALYSIS

Purpose of the rule or reason for the change:

Section 59-12-107 sets forth requirements for filing sales tax returns.

 

Summary of the rule or change:

The proposed amendment deletes language that is in statute; and deletes Subsection R865-19S-12(E) which no longer has a basis in statue.

 

State statutory or constitutional authorization for this rule:

Sections 59-12-107 and 59-12-118

 

Anticipated cost or savings to:

the state budget:

None--Proposed amendment deletes language that has no effect.

 

local governments:

None--Proposed amendment deletes language that has no effect.

 

other persons:

None--Proposed amendment deletes language that has no effect.

 

Compliance costs for affected persons:

None--Proposed amendment deletes language that has no effect.

 

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

None--The deleted language is either in statute, or has not been in effect because of prior statutory changes.

 

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.

R865-19S. Sales and Use Tax.

R865-19S-12. Filing of Returns Pursuant to Utah Code Ann. [Section]Sections 59-12-107 and 59-12-118.

A. Every person responsible for the collection of the tax under the act shall file a return with the Tax Commission whether or not sales tax is due.[ Where a vendor operates two or more places of business, he shall file one return, accompanied by Form TC-71A, Schedule A--Allocation of Local Sales and Use Taxes, covering the operations of all places of business operated under the same account number. Each return must be signed by the taxpayer or an authorized agent.]

B. [Returns, accompanied by the tax due, must be filed with the Tax Commission. ]If the due date for a return falls on a Saturday, Sunday, or legal holiday, [returns]the return will be considered timely filed if it is received on the next business day.

C. If [returns are]a return is transmitted through the United States mail, a legible cancellation mark on the envelope, or the date of registration of certification thereof by a United States post office, is considered the date the return is filed.[

C. Extensions of time for filing of returns and paying the tax are granted only for cause and upon written application received prior to the time the return is due. No such extension shall be made for more than 90 days.]

D. Sales and use tax returns shall be filed and paid monthly or quarterly [beginning with the first calendar quarter of business, or portion thereof,] with the following exceptions:

1. New businesses that expect annual sales and use tax liability less than $1,000, shall be assigned an annual filing status unless quarterly filing status is requested.

2.a) Businesses currently assigned a quarterly filing status, in good standing and reporting less than $1,000 in tax for the preceding calendar year may be changed to annual filing status.

b) The Tax Commission will notify businesses, in writing, if their filing status is changed to annual.

3.a) Businesses assigned an annual filing status reporting in excess of $1,000 for a calendar year, will be changed to quarterly filing status.

b) The Tax Commission will notify businesses, in writing, if their filing status is changed to quarterly.

[4.]E. Annual returns are due on January 31 following the calendar year end. The Tax Commission may revoke the annual filing status if sales tax collections are in excess of $1,000 or as a result of delinquent payment history.[

5. Based upon delinquent sales tax amounts or upon review by the Commission, businesses may be required to make daily, weekly, or monthly deposits of sales tax amounts if deemed necessary to ensure timely remittance of the sales tax.

E. The Tax Commission may require licensed vehicle dealers who are late or delinquent in reporting or remitting sales tax to pay sales tax on future vehicle sales at the time of application for title or registration of the vehicle. Delinquent dealers shall continue to pay at the time of registration until the Tax Commission determines that all accounts are current and steps have been taken to ensure future compliance. The dealer must retain Tax Commission receipts for payment of taxes, and may adjust the quarterly tax returns to compensate for payments made at the time of application for title or registration. If the Tax Commission deems it necessary, it may require delinquent dealers to make payments with a cashier's check, a money order, or a similar guaranteed form of payment.]

 

KEY: charities, tax exemptions, religious activities, sales tax

[October 29, 2003]2004

Notice of Continuation April 5, 2002

59-12-107

59-12-118