No. 27071 (Amendment): R865-19S-28. Retailer Defined Pursuant to Utah Code Ann. Section 59-12-102

DAR File No.: 27071
Filed: 04/12/2004, 08:45
Received by: NL

 

RULE ANALYSIS

Purpose of the rule or reason for the change:

Section 59-12-102 defines retailer. Section 59-12-107 indicates when a retailer must collect state sales tax. Together, these sections encompass the substance of the language in this section. Accordingly, the section may be deleted.

 

Summary of the rule or change:

This section is deleted in its entirety.

 

State statutory or constitutional authorization for this rule:

Section 59-12-102

 

Anticipated cost or savings to:

the state budget:

None--The deleted language appears in current statute.

 

local governments:

None--The deleted language appears in current statute.

 

other persons:

None--The deleted language appears in current statute.

 

Compliance costs for affected persons:

None--The deleted language appears in current statute.

 

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

None--There will be no impact as a result of deletion of this section.

 

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-28. Retailer Defined Pursuant to Utah Code Ann. Section 59-12-102.

A. "Retailer" means vendors operating within this state directly, or indirectly through agents or representatives, if the vendor:

1. has or utilizes an office, distribution house, sales house, warehouse, service enterprise, or other place of business,

2. maintains a stock of goods in Utah,

3. regularly solicits orders whether or not such orders are accepted in this state, unless the activity in this state consists solely of advertising or solicitation by direct mail,

4. regularly engages in the delivery of property in this state other than by common carrier or United States mail, or

5. regularly engages in any activity in connection with the leasing or servicing of property located within this state.

B. A person may be a retailer within the meaning of the act even though the sale of tangible personal property is incidental to his general business. For example, a contractor may operate a salvage business and be a retailer within the meaning of the act.

]

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

[October 29, 2003]2004

Notice of Continuation April 5, 2002

59-12-102