DAR File No. 38597
This rule was published in the July 1, 2014, issue (Vol. 2014, No. 13) of the Utah State Bulletin.
Tax Commission, Auditing
Section R865-19S-83
Pollution Control Facilities Pursuant to Utah Code Ann. Section 59-12-104
Notice of Proposed Rule
(Amendment)
DAR File No.: 38597
Filed: 06/12/2014 11:26:32 AM
RULE ANALYSIS
Purpose of the rule or reason for the change:
H.B. 31 from the 2014 General Legislative Session codifies the language of this section. Since this section is no longer necessary, it is removed.
Summary of the rule or change:
This section is removed since it is superseded by H.B. 31 (2014).
State statutory or constitutional authorization for this rule:
- Section 59-12-104
Anticipated cost or savings to:
the state budget:
None--The provisions of this section have been codified into statute.
local governments:
None--The provisions of this section have been codified into statute.
small businesses:
None--The provisions of this section have been codified into statute.
persons other than small businesses, businesses, or local governmental entities:
None--The provisions of this section have been codified into statute.
Compliance costs for affected persons:
None--The provisions of this section have been codified into statute.
Comments by the department head on the fiscal impact the rule may have on businesses:
The provisions of this section has been codified into statue and therefore, the section is being removed.
Robert Pero, 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:
- Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@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:
07/31/2014
This rule may become effective on:
08/07/2014
Authorized by:
Robert Pero, Commissioner
RULE TEXT
R865. Tax Commission, Auditing.
R865-19S. Sales and Use Tax.
[R865-19S-83. Pollution Control Facilities Pursuant to Utah
Code Ann. Section 59-12-104.
A. Since certification of a pollution control facility
may not occur until a firm contract has been entered into or
construction has begun, tax should be paid on all purchases of
tangible personal property or taxable services that become part
of a pollution control facility until the facility is certified,
and invoices and records should be retained to show the amount of
tax paid. Upon verification of the amount of tax paid for
pollution control facilities and verification that a certificate
has been obtained, the Tax Commission will refund the taxes paid
on these purchases.
1. Claims for refund of tax paid prior to certification
must be filed within 180 days after certification of a facility.
Refund claims filed within this time period will have interest
added at the rate prescribed in Section 59-1-402 from the date of
the overpayment.
2. If claims for refund are not filed within 180 days
after certification of a facility, it is assumed the delay was
for investment purposes, and interest shall be added at the rate
prescribed in Section 59-1-402 however, interest will not begin
to accrue until 30 days after receipt of the refund
request.
B. After the facility is certified, qualifying purchases
should be made without paying tax by providing an exemption
certificate to the vendor.
1. If sales tax is paid on qualifying purchases for
certified pollution control facilities, it will be deemed that
the overpayment was made for the purpose of investment.
Accordingly, interest, at the rate prescribed in Section
59-1-402, will not begin to accrue until 30 days after receipt of
the refund request.
C. In the event part of the pollution control facility is
constructed under a real property contract by someone other than
the owner, the owner should obtain a statement from the
contractor certifying the amount of Utah sales and use tax paid
by the contractor and the location of the vendors to whom tax was
paid, and the owner will then be entitled to a refund of the tax
paid and included in the contract.
D. The owner shall apply to the Tax Commission for a
refund using forms furnished by the Tax Commission. The claim for
refund must contain sufficient information to support the amount
claimed for credit and show that the tax has in fact been
paid.
E. The owner shall retain records to support the claim
that the project is qualified for the exemption.
]KEY: charities, tax exemptions, religious activities, sales tax
Date of Enactment or Last Substantive Amendment: [July 26, 2012]2014
Notice of Continuation: January 3, 2012
Authorizing, and Implemented or Interpreted Law: 9-2-1702; 9-2-1703; 10-1-303; 10-1-306; 10-1-307; 10-1-405; 19-6-808; 26-32a-101 through 26-32a-113; 59-1-210; 59-12; 59-12-102; 59-12-103; 59-12-104; 59-12-105; 59-12-106; 59-12-107; 59-12-108; 59-12-118; 59-12-301; 59-12-352; 59-12-353
Additional Information
More information about a Notice of Proposed Rule is available online.
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/2014/b20140701.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 ([example]). Text to be added is underlined (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 Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@utah.gov. For questions about the rulemaking process, please contact the Division of Administrative Rules.