No. 27825 (Amendment): R865-19S-52. Federal, State and Local Taxes Pursuant to Utah Code Ann. Section 59-12-102

DAR File No.: 27825
Filed: 04/15/2005, 01:59
Received by: NL

 

RULE ANALYSIS

Purpose of the rule or reason for the change:

As a result of S.B. 147 (2003), the definition of purchase price in Section 59-12-102 now indicates that a tax imposed on the seller is subject to sales tax. Thus, this section is no longer necessary. (DAR NOTE: S.B. 147 is found at UT L 2003 Ch 312, and was effective 07/01/2004.)

 

Summary of the rule or change:

The section is removed.

 

State statutory or constitutional authorization for this rule:

Section 59-12-102

 

Anticipated cost or savings to:

the state budget:

None--Any impact would have been taken into account in S.B. 147 (2003).

 

local governments:

None--Any impact would have been taken into account in S.B. 147 (2003).

 

other persons:

None--Any impact would have been taken into account in S.B. 147 (2003).

 

Compliance costs for affected persons:

None--The substance of the rule has been codified in statute.

 

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

None--The substance of the rule has been codified. Pam Hendrickson, Commission Chair

 

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:

Sheri McFall at the above address, by phone at 801-297-3901, 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:

06/01/2005

 

This rule may become effective on:

06/02/2005

 

Authorized by:

Pam Hendrickson, Commissioner

 

 

RULE TEXT

R865. Tax Commission, Auditing.

R865-19S. Sales and Use Tax.

[R865-19S-52. Federal, State and Local Taxes Pursuant to Utah Code Ann. Section 59-12-102.

A. Federal excise tax involved in a transaction which is subject to sales or use tax is exempt from sales and use tax provided the federal tax is separately stated on the invoice or sales ticket and collected from the purchaser.

B. State and local taxes are taxable as a part of the sales price of an article if the tax is levied on the manufacturer or the seller.

 

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

[December 21, 2004]2005

Notice of Continuation April 5, 2002

59-12-102