Rule R865-21U – Use Tax
PDF R865-21U-1. Nature of Tax Pursuant to Utah Code Ann. Section 59-12-103
PDF R865-21U-2. Rules Common to Both Sales and Use Taxes Pursuant to Utah Code Ann. Section 59-12- 118
PDF R865-21U-3. Liability of Retailers Pursuant to Utah Code Ann. Section 59-12-107 (Repealed 1/1/09)
PDF R865-21U-6. Liability of Purchasers and Receipt For Payment to Retailers Pursuant to Utah Code Ann. Section 59-12-107
PDF R865-21U-12. Storage Pursuant to Utah Code Ann. Section 59-12-103 and 59-12-104(34) (Repealed 6/29/04)
PDF R865-21U-15. Automobiles, Construction Equipment, and Other Merchandise Purchased From Out-Of- State Vendors Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-107 (Repealed 1/1/09)
PDF R865-21U-16. Property Sold or Used In Interstate Commerce Pursuant to Utah Code Ann. Section 59-12-107
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