No. 32796 (Amendment): R865-19S-107. Reporting of Exempt Sales or Purchases Pursuant to Utah Code Ann. Section 59-12-105

DAR File No.: 32796
Filed: 07/06/2009, 03:11
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

H.B. 65 (2009 General Session) repealed the requirement to report certain sales exempt from sales tax. (DAR NOTE: H.B. 65 (2009) is found at Chapter 31, Laws of Utah 2009, and was effective 07/01/2009.)

Summary of the rule or change:

The section is removed since underlying statutory language has been repealed.

State statutory or constitutional authorization for this rule:

Section 59-12-105

Anticipated cost or savings to:

the state budget:

None--Any impact was considered in H.B. 65 (2009).

local governments:

None--Any impact was considered in H.B. 65 (2009).

small businesses and persons other than businesses:

None--Any impact was considered in H.B. 65 (2009).

Compliance costs for affected persons:

None--Purchases of manufacturing equipment and semiconductor equipment are no longer required to report their exempt purchases.

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

There are no anticipated costs. D'Arcy Dixon, Commissioner

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:

08/31/2009

This rule may become effective on:

09/07/2009

Authorized by:

D'Arcy Dixon, 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.

The amount of purchases or uses exempt under Sections 59-12-104(14) and 59-12-104(51) shall be reported to the commission by the person that purchases the items exempt from sales or use tax under those subsections.

]

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

Date of Enactment or Last Substantive Amendment: [January 1], 2009

Notice of Continuation: March 13, 2007

Authorizing, and Implemented or Interpreted Law: 59-12-105