No. 27067 (Amendment): R865-19S-50. Florists Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104

DAR File No.: 27067
Filed: 04/08/2004, 12:18
Received by: NL

 

RULE ANALYSIS

Purpose of the rule or reason for the change:

The section is deleted because the language has been codified in H.B. 273 (2004). (DAR NOTE: H.B. 273 is found at UT L 2004 Ch 255, and will be effective July 1, 2004.)

 

Summary of the rule or change:

This section is deleted in its entirety.

 

State statutory or constitutional authorization for this rule:

Sections 59-12-103 and 59-12-104

 

Anticipated cost or savings to:

the state budget:

None--Any fiscal impacts were taken into account in H.B. 273 (2004).

 

local governments:

None--Any fiscal impacts were taken into account in H.B. 273 (2004).

 

other persons:

None--Any fiscal impacts were taken into account in H.B. 273 (2004).

 

Compliance costs for affected persons:

None--The deleted language has been codified.

 

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

None--The deleted language has been codified.

 

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-50. Florists Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104.

A. Flowers, trees, bouquets, plants, and other similar items of tangible personal property are agricultural products and are, therefore, subject to the rules concerning the sale of those products as set forth in Rule R865-19S-49.

B. Where florists conduct transactions through a florist telegraphic delivery association, the following rules apply in computation of tax liability:

1. the florist must collect tax from the customer if the flower order is telegraphed to a second florist in Utah;

2. if a Utah florist receives an order pursuant to which he gives telegraphic instructions outside Utah, the Utah florist must collect tax from his customer upon the total charges;

3. if a Utah florist receives telegraphic instructions from a florist either within or outside of Utah for the delivery of flowers, the receiving vendor is not liable for the tax. In this instance, if the order originated in Utah, the tax is due from and payable by the Utah florist who first received the order.

]

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

[October 29, 2003]2004

Notice of Continuation April 5, 2002

59-12-103

59-12-104