DAR File No. 32796
This filing was published in the 08/01/2009, issue, Vol. 2009, No. 15, of the Utah State Bulletin.
Tax Commission, Auditing
R865-19S-107
Reporting of Exempt Sales or Purchases Pursuant to Utah Code Ann. Section 59-12-105
NOTICE OF PROPOSED RULE
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H.B. 65 (2009 General Session) repealed the requirement to report certain sales exempt from sales tax.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The section is removed since underlying statutory language has been repealed.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 CommissionAuditing
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 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
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
ADDITIONAL INFORMATION
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For questions regarding the content or application of this rule, please contact 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
For questions about the rulemaking process, please contact the Division of Administrative Rules (801-538-3764). Please Note: The Division of Administrative Rules is NOT able to answer questions about the content or application of these administrative rules.
Last modified: 07/30/2009 6:29 PM