No. 27088 (Amendment): R865-19S-107. Reporting of Exempt Sales or Purchases Pursuant to Utah Code Ann. Section 59-12-105

DAR File No.: 27088
Filed: 04/13/2004, 03:28
Received by: NL

 

RULE ANALYSIS

Purpose of the rule or reason for the change:

Section 59-12-104 no longer requires reporting of the sales tax exemptions referred to in the deleted language.

 

Summary of the rule or change:

The proposed amendment updates statutory references; and deletes language that is no longer required by statute.

 

State statutory or constitutional authorization for this rule:

Section 59-12-105

 

Anticipated cost or savings to:

the state budget:

None--Any fiscal impacts were taken into account by S.B. 147 (2003). (DAR NOTE: S.B. 147 is found at UT L 2003 Ch 312, and will be effective July 1, 2004.)

 

local governments:

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

 

other persons:

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

 

Compliance costs for affected persons:

Vendors selling property exempt from sales tax under the farming and ski resort exemption are no longer required to report those exempt sales.

 

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

Streamlined Sales Tax simplifies the reporting of sales tax exemptions by vendors.

 

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-107. Reporting of Exempt Sales or Purchases Pursuant to Utah Code Ann. Section 59-12-105.

[A. ]The amount of purchases or uses exempt under Sections 59-12-104(14)[, 59-12-104(40),] and 59-12-104[(41)](51) shall be reported to the commission by the [manufacturer or ski resort, as appropriate,]person that purchases the items exempt from sales or use tax under those [sections]subsections.[

B. The amount of sales or uses exempt under Section 59-12-104(20) shall be reported to the commission by the vendor that makes the retail sale of the items exempted from sales or use tax under that section.]

 

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

[October 29, 2003]2004

Notice of Continuation April 5, 2002

59-12-105