R865-19S-93. Recycling Fee Pursuant to Utah Code Ann. Section 19-6-808

  (1) The recycling fee shall be paid by the retailer to the commission at the same time and in the same manner as sales and use tax returns are filed. The sales tax account number will also be the recycling fee account number. A separate return form will be provided.

  (a) Except as provided in (1)(c), the retailer shall impose the recycling fee on all purchasers at the same time the sales tax is imposed.

  (b) The retailer shall provide an invoice to all purchasers that separately itemizes and identifies the recycling fee as the "UCA 19-6-805 Recycling Fee".

  (c) Where tires are sold to entities exempt from sales tax, the exempt entity must still pay the recycling fee.

  (2) The recycling fee is not considered part of the sales price of the tire and is not subject to sales or use tax.

  (3) Wholesalers purchasing tires for resale are not subject to the recycling fee.

  (4) Tires sold and delivered out of state are not subject to the recycling fee.

  (5) Tires purchased from out of state vendors are subject to the recycling fee. The recycling fee must be reported and paid directly to the commission with the use tax.