DAR File No. 32794

Tax Commission, Administration

R861-1A-44

Definition of Delivery Service Pursuant to Utah Code Ann. Section 59-1-1404

NOTICE OF PROPOSED RULE

DAR File No.: 32794
Filed: 07/06/2009, 02:56
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

S.B. 108 (2009 General Session) requires a rule to define "delivery service" in accordance with the IRS definition for that term. (DAR NOTE: S.B. 108 (2009) is found at Chapter 212, Laws of Utah 2009, and was effective 05/12/2009.)

Summary of the rule or change:

The proposed rule indicates the entities that meet the IRS definition of "delivery service".

State statutory or constitutional authorization for this rule:

Section 59-1-1404

Anticipated cost or savings to:

the state budget:

None--Any costs were considered in S.B. 108 (2009).

local governments:

None--Any costs were considered in S.B. 108 (2009).

small businesses and persons other than businesses:

None--Any costs were considered in S.B. 108 (2009).

Compliance costs for affected persons:

None--Rule indicates delivery services that may be used in place of the U.S. postal system.

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
Administration
210 N 1950 W
SALT LAKE CITY UT 84134-0002

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 clee@utah.gov

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

R861. Tax Commission, Administration.

R861-1A. Administrative Procedures.

R861-1A-44. Definition of Delivery Service Pursuant to Utah Code Ann. Section 59-1-1404.

For purposes of determining the date on which a document has been mailed under Section 59-1-1404, "delivery service" means the following delivery services the Internal Revenue Service has determined to be a designated delivery service under Section 7502, Internal Revenue Code:

(1) DHL Express (DHL):

(a) DHL Same Day Service;

(b) DHL Next Day 10:30 a.m.;

(c) DHL Next Day 12:00 p.m.;

(d) DHL DHL Next Day 3:00 p.m.; and

(e) DHL 2nd Day Service;

(2) Federal Express (FedEx):

(a) FedEx Priority Overnight;

(b) FedEx Standard Overnight;

(c) FedEx 2 Day;

(d) FedEx International Priority; and

(e) FedEx International First; and

(3) United Parcel Service (UPS):

(a) UPS Next Day Air;

(b) UPS Next Day Air Saver;

(c) UPS 2nd Day Air;

(c) UPS 2nd Day Air A.M.;

(d) UPS Worldwide Express Plus; and

(e) UPS Worldwide Express.

 

KEY: developmentally disabled, grievance procedures, taxation, disclosure requirements

Date of Enactment or Last Substantive Amendment: [December 4, 2008]2009

Notice of Continuation: March 20, 2007

Authorizing, and Implemented or Interpreted Law: 59-1-1404