Rule R865-12L – Local Sales and Use Tax
PDF R865-12L-1. Local Sales and Use Tax Rules Pursuant to Utah Code Ann. Section 59-12- 205
PDF R865-12L-3. Tax Collection Schedule Pursuant to Utah Code Ann. Section 59-12-204
PDF R865-12L-4. Filing of Returns Pursuant to Utah Code Ann. Section 59-12-204
PDF R865-12L-5. Place of Sale Pursuant to Utah Code Ann. Section 59-12-207 (Repealed 4/8/10)
PDF R865-12L-6. Place of Transaction Pursuant to Utah Code Ann. Section 59-12-207 (Repealed 4/8/10)
PDF R865-12L-7. Public Utilities Point of Sale Pursuant to Utah Code Ann. 59-12-207 (Repealed 6/29/04)
PDF R865-12L-9. Determination of Point of Sale or Use for Sellers and Purchasers Who Make Sales or Purchases From a Location Other Than a Fixed Place of Business in Utah Pursuant to Utah Code Ann. Section 59-12- 207 (Repealed 10/12/07)
PDF R865-12L-11. Isolated or Occasional Sale of a Vehicle Pursuant to Utah Code Ann. Section 59-12- 204
PDF R865-12L-12. Leases and Rentals Pursuant to Utah Code Ann. Section 59-12-204 (Repealed 1/1/09)
PDF R865-12L-13. Repairmen and Servicemen Pursuant to Utah Code Ann. Section 59-12-204 (Repealed 1/1/09)
PDF R865-12L-14. Local Sales and Use Tax Distributions and Redistributions Pursuant to Utah Code Ann. Sections 59-12-210 and 59-12-210.1
PDF R865-12L-15. Resort Communities' Tax Pursuant to Utah Code Ann. Section 59-12-401 (Repealed 6/29/04)
PDF R865-12L-16. Notification to Tax Commission Upon Change in the Election to Collect County or Municipality Imposed Transient Room Taxes Pursuant to Utah Code Ann. Sections 59-12-302 and 59-12-354
PDF R865-12L-17. Procedures for Administration of the Tourism, Recreation, Cultural, and Convention Facilities Tax Pursuant to Utah Code Ann. Sections 59-12-602 and 59-12-603
PDF R865-12L-18. Participation of Counties, Cities, and Towns in Determination, Administration, Operation, and Enforcement of Local Option Sales and Use Tax Pursuant to Utah Code Ann. Sections 59-1-403, 59-12-202, 59-12- 204, and 59-12-205
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