Rule R865-19S – Sales and Use Tax
PDF R865-19S-1. Sales and Use Taxes Distinguished Pursuant to Utah Code Ann. Title 59, Chapter 12
PDF R865-19S-2. Nature of Tax Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-4. Collection of Tax Pursuant to Utah Code Ann. Section 59-12-107
PDF R865-19S-6. Tax Collection Pursuant to Utah Code Ann. Section 59-12-107
PDF R865-19S-7. Sales Tax License Pursuant to Utah Code Ann. Section 59-12-106
PDF R865-19S-8. Bonds and Securities Pursuant to Utah Code Ann. Section 59-12-107
PDF R865-19S-12. Filing of Returns Pursuant to Utah Code Ann. Section 59-12-107
PDF R865-19S-13. Confidential Nature of Returns Pursuant to Utah Code Ann. Section 59-12- 109
PDF R865-19S-16. Failure to Remit Excess Tax Collection Pursuant to Utah Code Ann. Section 59-12- 107
PDF R865-19S-20. Basis for Reporting Tax Pursuant to Utah Code Ann. Section 59-12-107
PDF R865-19S-22. Sales and Use Tax Records Pursuant to Utah Code Ann. Section 59-12-111
PDF R865-19S-23. Exemption Certificates Pursuant to Utah Code Ann. Sections 59-12-106 and 59-12- 104
PDF R865-19S-25. Sale of Business Pursuant to Utah Code Ann. Section 59-12-112
PDF R865-19S-27. Retail Sales Defined Pursuant to Utah Code Ann. Sections 59-12-102(8)(a) and 59-12-103(1)(g) (Repealed 1/1/09)
PDF R865-19S-28. Retailer Defined Pursuant to Utah Code Ann. Section 59-12-102 (Repealed 6/29/04)
PDF R865-19S-29. Wholesale Sale Defined Pursuant to Utah Code Ann. Section 59-12-102 (Repealed 1/1/09)
PDF R865-19S-30. Purchase Price or Sales Price Defined Pursuant to Utah Code Ann. Sections 59-12- 102 and 59-12-104
PDF R865-19S-31. Time and Place of Sale Pursuant to Utah Code Ann. Section 59-12-102
PDF R865-19S-32. Leases and Rentals Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-33. Admissions and User Fees Pursuant to Utah Code Ann. Sections 59-12-102 and 59- 12-103
PDF R865-19S-34. Admission to Places of Amusement Pursuant to Utah Code Ann. Section 59-12- 103
PDF R865-19S-35. Residential or Commercial Use of Gas, Electricity, Heat, Coal, Fuel Oils or Other Fuels Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
PDF R865-19S-37. Exempt Sales of Commercials, Audio Tapes, and Video Tapes by or to Motion Pictures Exhibitors and Distributors Pursuant to Utah Code Ann. Section 59-12-104
PDF R865-19S-38. Isolated and Occasional Sales Pursuant to Utah Code Ann. Section 59-12- 104
PDF R865-19S-40. Exchange of Agricultural Produce For Processed Agricultural Products Pursuant to Utah Code Ann. Section 59-12-102
PDF R865-19S-41. Sales to The United States Government and Its Instrumentalities Pursuant to Utah Code Ann. Sections 59-12-104 and 59-12-106
PDF R865-19S-42. Sales to The State of Utah and Its Subdivisions Pursuant to Utah Code Ann. Section 59-12-104
PDF R865-19S-43. Sales to or by Religious and Charitable Institutions Pursuant to Utah Code Ann. Section 59-12-104
PDF R865-19S-44. Sales In Interstate Commerce Pursuant to Utah Code Ann. Section 59-12- 104
PDF R865-19S-45. Auctioneers, Consignees, Bailees, Etc. Pursuant to Utah Code Ann. Section 59-12- 102 (Repealed 6/29/04)
PDF R865-19S-48. Sales Tax Exemption For Coverings and Containers Pursuant to Utah Code Ann. Section 59-12-104
PDF R865-19S-49. Sales to and by Farmers and Other Agricultural Producers Pursuant to Utah Code Ann. Section 59-12-104
PDF R865-19S-50. Florists Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
PDF R865-19S-51. Fabrication and Installation Labor in Connection With Retail Sales of Tangible Personal Property Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-52. Federal, State and Local Taxes Pursuant to Utah Code Ann. Section 59-12- 102 (Repealed 7/1/05)
PDF R865-19S-53. Sale by Finance Companies Pursuant to Utah Code Ann. Section 59-12-102
PDF R865-19S-54. Governmental Exemption Pursuant to Utah Code Ann. Section 59-12-104 (Repealed 8/28/14)
PDF R865-19S-55. Hospitals Pursuant to Utah Code Ann. Section 59-12-104
PDF R865-19S-56. Sales by Employers to Employees Pursuant to Utah Code Ann. Section 59-12- 102
PDF R865-19S-57. Ice Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
PDF R865-19S-58. Materials and Supplies Sold to Owners, Contractors and Repairmen of Real Property Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
PDF R865-19S-59. Sales of Materials and Services to Repairmen Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-60. Sales of Machinery, Fixtures and Supplies to Manufacturers, Businessmen and Others Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-61. Meals Furnished Pursuant to Utah Code Ann. Section 59-12-104
PDF R865-19S-62. Meal Tickets, Coupon Books, and Merchandise Cards Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-63. Sales of Memorial Markers Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-64. Morticians, Undertakers and Funeral Directors Pursuant to Utah Code Ann. Section 59-12-103 (Repealed 9/23/10)
PDF R865-19S-65. Newspapers Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-66. Optometrists, Opticians, and Ophthalmologists Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-68. Premiums, Gifts, Rebates, and Coupons Pursuant to Utah Code Ann. Sections 59-12- 102 and 59-12-103
PDF R865-19S-70. Sales Incidental To The Rendition of Services Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
PDF R865-19S-71. Transportation Charges in Connection With the Sale of Tangible Personal Property Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104 (Repealed 7/1/05)
PDF R865-19S-72. Trade-ins and Exchanges Pursuant to Utah Code Ann. Section 59-12-102
PDF R865-19S-73. Trustees, Receivers, Executors, Administrators, Etc. Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-74. Vending Machines Pursuant to Utah Code Ann. Section 59-12-104
PDF R865-19S-75. Sales by Photographers, Photo Finishers, and Photostat Producers and Engravers Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-76. Painters, Polishers, Car Washers, Etc. Pursuant to Utah Code Ann. Section 59-12- 103 and 59-12-104
PDF R865-19S-78. Charges for Labor and Repair Under an Extended Warranty Agreement Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104.
PDF R865-19S-79. Tourist Home, Hotel, Motel, or Trailer Court Accommodations and Services Defined Pursuant to Utah Code Ann. Sections 59-12-103, 59-12-301, 59-12-352, and 59-12-353
PDF R865-19S-80. Printers' Purchases and Sales Pursuant to Utah Code Ann. Section 59-12- 103
PDF R865-19S-81. Sale of Art Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-82. Demonstration, Display, and Trial Pursuant to Utah Code Ann. Section 59-12- 104
PDF R865-19S-83. Pollution Control Facilities Pursuant to Utah Code Ann. Section 59-12- 104 (Repealed 8/28/14)
PDF R865-19S-85. Sales and Use Tax Exemptions for New or Expanding Operations and Normal Operating Replacements Pursuant to Utah Code Ann. Section 59-12-104
PDF R865-19S-86. Monthly Payment of Sales Taxes Pursuant to Utah Code Ann. Section 59-12- 108
PDF R865-19S-87. Government-Owned Tooling and Equipment Exemption Pursuant to Utah Code Ann. Section 59-12-104
PDF R865-19S-90. Telephone Service Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-91. Sales of Tangible Personal Property to Government Project Managers and Supply Contractors Pursuant to Utah Code Ann. Sections 59-12-102, 59-12-103, and 59-12-104
PDF R865-19S-92. Computer Software and Other Related Transactions Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-93. Waste Tire Recycling Fee Pursuant to Utah Code Ann. Section 19-6-808
PDF R865-19S-94. Tips, Gratuities and Cover Charges Pursuant to Utah Code Ann. Section 59-12- 103
PDF R865-19S-96. Transient Room Tax Collection Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-301
PDF R865-19S-98. Sales to Nonresidents of Vehicles, Off-highway Vehicles, and Boats Required to be Registered, and Sales to Nonresidents of Boat Trailers and Outboard Motors Pursuant to Utah Code Ann. Section 59-12- 104
PDF R865-19S-99. Sales and Use Taxes on Vehicles Purchased in Another State Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104(26), (28)
PDF R865-19S-100. Procedures for Exemption from and Refund of Sales and Use Taxes Paid by Religious and Charitable Institutions Pursuant to Utah Code Ann. Section 59-12-104.1
PDF R865-19S-101. Application of Sales Tax to Fees Assessed in Conjunction with the Retail Sale of a Motor Vehicle Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-102. Calculation of Qualifying Exempt Electricity Sales to Ski Resorts Pursuant to Utah Code Ann. Section 59-12-104
PDF R865-19S-103. Municipal Energy Sales and Use Tax Pursuant to Utah Code Ann. Sections 10-1- 303, 10-1-306, and 10-1-307
PDF R865-19S-104. County Option Sales Tax Distribution Pursuant to Utah Code Ann. Section 59-12- 1102
PDF R865-19S-105. Procedures for Refund of Sales and Use Taxes Paid on Food Donated to a Qualified Emergency Food Agency Pursuant to Utah Code Ann. Section 59-12-902 (Repealed 7/1/08)
PDF R865-19S-107. Reporting of Exempt Sales or Purchases Pursuant to Utah Code Ann. Section 59- 12-105 (Repealed 9/17/09)
PDF R865-19S-108. User Fee Defined Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-109. Sales Tax Nature of Veterinarians' Purchases and Sales Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
PDF R865-19S-110. Advertisers' Purchases and Sales Pursuant to Utah Code Ann. Section 59-12- 103
PDF R865-19S-111. Graphic Design Services Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-19S-112. Confirmation of Purchase of Admission or User Fee Relating to the Olympic Winter Games of 2002 Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
PDF R865-19S-113. Sales Tax Obligations of Jeep, Snowmobile, and Boat Tour Operators, River Runners, Outfitters, and Other Sellers Providing Similar Services Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-107
PDF R865-19S-114. Items that Constitute Clothing Pursuant to Utah Code Ann. Section 59-12-102
PDF R865-19S-115. Items that Constitute Protective Equipment Pursuant to Utah Code Ann. Section 59-12-102
PDF R865-19S-116. Items that Constitute Sports or Recreational Equipment Pursuant to Utah Code Ann. Section 59-12-102
PDF R865-19S-117. Use of Rounding in Determining Sales and Use Tax Liability Pursuant to Utah Code Ann. Section 59-12-118
PDF R865-19S-118. Collection of Municipal Telecommunications License Tax Pursuant to Utah Code Ann. Section 10-1-405
PDF R865-19S-119. Certain Transactions Involving Food and Lodging Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104 (Repealed 1/1/09)
PDF R865-19S-120. Sales and Use Tax Exemption Relating to Film, Television, and Video Pursuant to Utah Code Ann. Section 59-12-104
PDF R865-19S-121. Sales and Use Tax Exemptions for Certain Purchases by a Mining Facility Pursuant to Utah Code Ann. Section 59-12-104
PDF R865-19S-122. R865-19S-122. Sales and Use Tax Exemptions for Certain Purchases by a Web Search Portal Establishment Pursuant to Utah Code Ann. Section 59-12-104
PDF R865-19S-123. R865-19S-123. Specie Legal Tender Pursuant to Utah Code Ann. Section 59-12-107
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