File No. 33352
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-6
Place of Transaction Pursuant to Utah Code Ann. Section 59-12-207
Notice of Proposed Rule
(Amendment)
DAR File No.: 33352
Filed: 01/28/2010 11:41:30 AM
RULE ANALYSIS
Purpose of the rule or reason for the change:
The section is removed since the statute it is based on no longer exists in statute. The substance of the section will be the subject of 2010 legislation.
Summary of the rule or change:
The 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 rule applies only to local sales tax revenue and not to state sales tax revenue.
local governments:
None--While statues do not currently direct how these transactions will be distributed to local governments, these transactions continue to occur and sellers continue this practice. This practice will be codified in 2010 legislation.
small businesses:
None--Current statues direct how local sales tax shall be collected.
persons other than small businesses, businesses, or local governmental entities:
None--Current statues direct how local sales tax shall lbe collected.
Compliance costs for affected persons:
None--Current statutes direct how local sales tax shall be imposed on sellers.
Comments by the department head on the fiscal impact the rule may have on businesses:
No impact on businesses.
Michale 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-6. Place of Transaction Pursuant to
Utah Code Ann. Section 59-12-207.
Taxpayers having one or more places of business in Utah
shall report all purchases subject to use tax, as defined in rule
R865-19S-1, according to the location of the place of business at
which the tangible personal property is initially
delivered.
]
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.