No. 27090 (Amendment): R865-19S-114. Items that Constitute Clothing Pursuant to Utah Code Ann. Section 59-12-102

DAR File No.: 27090
Filed: 04/13/2004, 04:15
Received by: NL

 

RULE ANALYSIS

Purpose of the rule or reason for the change:

Section 59-12-102 requires the Tax Commission to promulgate a rule that lists the items that constitute clothing and is consistent with the list of items that constitute clothing under the Streamlined Sales and Use Tax Agreement.

 

Summary of the rule or change:

The proposed section provides an inclusive list of items that constitute clothing for sales tax purposes.

 

State statutory or constitutional authorization for this rule:

Section 59-12-102

 

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:

None--The provides a vendor additional guidance in determining what items constitute clothing.

 

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

Streamlined Sales Tax requires states to define clothing as defined in the Streamlined Sales Tax agreement. Since clothing is taxable in Utah, this has little impact.

 

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-114. Items that Constitute Clothing Pursuant to Utah Code Ann. Section 59-12-102.

A. "Clothing" includes:

1. aprons for use in a household or shop;

2. athletic supporters;

3. baby receiving blankets;

4. bathing suits and caps;

5. beach capes and coats;

6. belts and suspenders;

7. boots;

8. coats and jackets;

9. costumes;

10. diapers, including disposable diapers, for children and adults;

11. ear muffs;

12. footlets;

13. formal wear;

14. garters and garter belts;

15. girdles;

16. gloves and mittens for general use;

17. hats and caps;

18. hosiery;

19. insoles for shoes;

20. lab coats;

21. neckties;

22. overshoes;

23. pantyhose;

24. rainwear;

25. rubber pants;

26. sandals;

27. scarves;

28. shoes and shoe laces;

29. slippers;

30. sneakers;

31. socks and stockings;

32. steel toed shoes;

33. underwear;

34. uniforms, both athletic and non-athletic; and

35. wearing apparel.

B. "Clothing" does not include:

1. belt buckles sold separately;

2. costume masks sold separately;

3. patches and emblems sold separately;

4. sewing equipment and supplies, including:

a) knitting needles;

b) patterns;

c) pins;

d) scissors;

e) sewing machines;

f) sewing needles;

g) tape measures; and

h) thimbles; and

5. sewing materials that become part of clothing, including:

a) buttons;

b) fabric;

c) lace;

d) thread;

e) yarn; and

f) zippers.

 

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

[October 29, 2003]2004

Notice of Continuation April 5, 2002

59-12-102