File No. 33350
This rule was published in the February 15, 2010, issue (Vol. 2010, No. 4) of the Utah State Bulletin.
Tax Commission, Auditing
Section R865-12L-5
Place of Sale Pursuant to Utah Code Ann. Section 59-12-207
Notice of Proposed Rule
(Amendment)
DAR File No.: 33350
Filed: 01/28/2010 10:59:36 AM
RULE ANALYSIS
Purpose of the rule or reason for the change:
The section is removed since all sourcing provisions are now in Sections 59-12-211 through 215, and the section this is based on no longer exists in statute.
Summary of the rule or change:
Section is removed.
State statutory or constitutional authorization for this rule:
- Section 59-12-207
Anticipated cost or savings to:
the state budget:
None--The section has no force since statutory provisions govern the sourcing of local sales tax revenues.
local governments:
None--The section has no force since statutory provisions govern the sourcing of local sales tax revenues.
small businesses:
None--The section has no force since statutory provisions govern the sourcing of local sales tax revenues.
persons other than small businesses, businesses, or local governmental entities:
None--The section has no force since statutory provisions govern the sourcing of local sales tax revenues.
Compliance costs for affected persons:
None--The removed section impacts how the Tax Commission distributes local sales tax revenues to the various local governments.
Comments by the department head on the fiscal impact the rule may have on businesses:
No impact on businesses.
Michael J. Cragun, 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:
- Michael Cragun at the above address, by phone at 801-297-3907, by FAX at 801-297-3919, or by Internet E-mail at mcragun@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:
03/17/2010
This rule may become effective on:
03/24/2010
Authorized by:
R. Bruce Johnson, Tax Commission Chair
RULE TEXT
R865. Tax Commission, Auditing.
R865-12L. Local Sales and Use Tax.
[R865-12L-5. Place of Sale Pursuant to Utah
Code Ann. Section 59-12-207.
(1) All retail sales shall be deemed to occur at the place
of business of the retailer.
(2) It is immaterial that delivery of the tangible personal
property is made in a county or municipality other than that in
which the retailer's place of business is located. There is
no exemption from local sales or use tax on the basis of
residence of or use by the purchaser in a county other than that
in which the sale is made.
]
KEY: taxation, sales tax, restaurants, collections
Date of Enactment or Last Substantive Amendment: [September 17, 2009]2010
Notice of Continuation: March 16, 2007
Authorizing, and Implemented or Interpreted Law: 59-12-207
Additional Information
The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at https://rules.utah.gov/publicat/bull-pdf/2010/b20100215.pdf. The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version.
Text to be deleted is struck through and surrounded by brackets (e.g., [example]). Text to be added is underlined (e.g., example). Older browsers may not depict some or any of these attributes on the screen or when the document is printed.
For questions regarding the content or application of this rule, please contact Michael Cragun at the above address, by phone at 801-297-3907, by FAX at 801-297-3919, or by Internet E-mail at mcragun@utah.gov.