Revised April 8, 2008

Tax Commission Bulletins

Click here to search the database for rules, decisions, rulings and bulletins.

The Utah State Tax Commission periodically issues Tax Bulletins outlining tax-related issues. You can search (above) for specific information, or browse through the list below. The searchable database of bulletins goes back to 1990.

Bulletins by Email

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List of Bulletins by Year

2008 - 2007 - 2006 - 2005 - 2004 - 2003 - 2002 - 2001 - 2000 - 1999 - 1998 - 1997 - 1996 - 1995 - 1994 - 1993 - 1992 - 1991 - 1990

Bulletins for 2008

Tax Bulletin 1-08: Sales Tax Changes

Tax Bulletin 2-08: Revised 2008 Utah Withholding Tables

Tax Commission/Fire Marshall Joint Bulletin April 2008: Cigarettes Sold in Utah Must be Fire-Safe Compliant

Bulletins for 2007

Tax Bulletin 1-07: Municipality of Price Imposes Tax to Fund Recreational and Zoological Facilities and Botanical, Cultural and Zoological Organizations (Mailed Mar 2, 2007)

Tax Bulletin 2-07: Utah County Imposes Tax to Fund Highways, Fixed Guideways, or Systems for Public Transit (Mailed Mar 2, 2007)

Tax Bulletin 3-07: Salt Lake County Imposes Sales and Use Tax to Fund Regionally Signifi cant Transportation Facility Projects or Services (Mailed Mar 2, 2007)

Tax Bulletin 4-07: Imposition of Highway Tax by Midway and Mt. Pleasant (Mailed Mar 2, 2007)

Tax Bulletin 5-07: Imposition of Municipal Energy Sales and Use Tax Rate by the Municipality of Fielding (Mailed Mar 2, 2007)

Tax Bulletin 6-07: Imposition of Municipal Telecommunications License Tax by the Municipalities of Ferron and Fielding (Mailed Mar 2, 2007)

Tax Bulletin 7-07: Utah County Increases Tourist, Recreation, Cultural and
Convention Facilities Tax (Mailed Mar 2, 2007)

Tax Bulletin 8-07: Increase of County Transient Room Tax in Beaver, Kane and San Juan Counties. (Mailed Mar 2, 2007) Revised February 26, 2007.

Tax Bulletin 9-07: Imposition of Municipal Energy Sales and Use Tax by the Municipalities of Charleston and East Carbon; Increase of Municipal Energy Sales and Use Tax Rate by the Municipality of LaVerkin (Mailed May 23, 2007)

Tax Bulletin 10-07: Imposition of Municipality Transient Room Tax by the Municipalities of Delta and West Jordan; Change in Collection of Springville Transient Room Tax (Mailed May 23, 2007)

Tax Bulletin 11-07: Increase of County Transient Room Tax in Washington County (Mailed May 23, 2007)

Tax Bulletin 12-07: Alcoholic Beverage Control Amendments (Mailed Jun 5, 2007)

Tax Bulletin 13-07: Decrease of Maximum E-911 Emergency Services Telephone Charge (Mailed May 30, 2007)

Tax Bulletin 14-07: Decrease of Maximum Municipal Telecommunications License Tax (Mailed Jun 7, 2007)

Tax Bulletin 15-07: 2007 Legislative Sales Tax Changes (Mailed Jun 5, 2007)

Tax Bulletin 16-07: Local Corridor Preservation Funding Fee (Mailed Jun 4, 2007)

Tax Bulletin 17-07: Increase of Municipal Energy Sales and Use Tax Rate by the Municipalities of Enoch and Cedar Hills

Tax Bulletin 18-07: Imposition of Municipal Telecommunications License Tax by the Municipality of Clarkston

Tax Bulletin 19-07: Watercraft Registration Fee Increase

Tax Bulletin 20-07: Sales Tax Changes

Tax Bulletin 21-07: Utah Sales Tax Changes for Non-Nexus Filers

Tax Bulletin 22-07: St. George and Riverdale Impose the Municipality Transient Room Tax

Tax Bulletin 23-07: Municipal Energy Sales and Use Tax Rates for River Heights, Springville, Vineyard and Midway City

Tax Bulletin 24-07: Nonrefundable Credit for Multi-Channel Video or Audio Service Providers

Bulletins for 2006

Tax Bulletin 1-06: Ordinances Affecting Telecommunications Tax and 911 Fee

Tax Bulletin 2-06: Imposition of Municipal Energy Sales and Use Tax by the City of Herriman

Tax Bulletin 3-06: 2006 Motor Vehicle Legislative Changes

Tax Bulletin 4-06: Reduction in statewide sales tax rate on food & food ingredients

Tax Bulletin 5-06: Increase of County Transient Room Tax in Box Elder, Sanpete and Wasatch counties

Tax Bulletin 6-06: Resort Community Sales Tax Imposed in Midway City

Tax Bulletin 7-06: Increase of Municipal Energy Sales and Use Tax Rate by the City of North Logan

Tax Bulletin 8-06: Daggett County Imposes County Option Funding for Rural County Hospitals

Tax Bulletin 9-06: Imposition of Municipality Transient Room Tax by LaVerkin City

Tax Bulletin 10-06: Increase of County Transient Room Tax in Garfi eld, Iron, Tooele, Wayne, and Weber Counties

Tax Bulletin 11-06: Increase of Municipal Energy Sales and Use Tax Rate by the Municipalities of Cleveland, Elsinore, Ferron, Holden and Taylorsville

Tax Bulletin 12-06: Increase in the E-911 Fee for Salt Lake City

Tax Bulletin 13-06: Utah County Decreases Tourist, Recreation, Cultural & Convention Facilities Tax

Bulletins for 2005

No tax bulletins were released during 2005.

Bulletins for 2004

Tax Bulletin 1-04: Utah County Imposes Tourism, Recreation, Cultural, and Convention Tax on Short-term Leases and Rentals of Motor Vehicles

Tax Bulletin 2-04: 2004 Interest Rate

Tax Bulletin 3-04: Insurance Premium Tax Rate on Workers’ Compensation Premiums

Bulletins for 2003

Tax Bulletin 1-03: Insurance Premium Tax Rate on Workers’ Compensation Premiums – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Tax Bulletin 2-03: Cache County Imposes Tax to Fund Recreational and Zoological Facilities, and Botanical, Cultural and Zoological Organizations – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 3-03: Imposition of Municipality Transient Room Tax by Tooele City

Tax Bulletin 4-03: Environmental Assurance Fee Increase

Tax Bulletin 5-03: Amendments to Sales and Use Tax

Tax Bulletin 6-03: Imposition of Municipality Transient Room Tax by Layton City

Bulletins for 2002

Tax Bulletin 1-02: Insurance Premium Tax Rate Change on Workers' Compensation Premiums – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Tax Bulletin 2-02: Resort Community Sales Tax Imposed in Garden City – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 3-02: Summary of Cigarette Legislation – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Tax Bulletin 4-02: Summary of Motor Vehicle Legislation – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 5-02: Resort Community Sales Tax Imposed in Orderville Town – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 6-02: Insurance Premium Tax Rate Increase for Public Agency Insurance Mutuals – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Tax Bulletin 7-02: 2002 Legislative Changes to Sales and Use Tax Exemptions

Tax Bulletin 8-02: Imposition of Municipal Transient Room Tax by Santa Clara City – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 9-02: 2003 Interest Rate – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Bulletins for 2001

Tax Bulletin 1-01: Insurance Premium Tax Rate Change on Workers' Compensation Premiums – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes

.

Tax Bulletin 2-01: Davis, Salt Lake and Weber Counties Increase Public Transit Tax

Tax Bulletin 3-01: Imposition of Public Transit Tax by Cache County Localities – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 4-01: Imposition of Public Transit Tax by Cache County Localities – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 5-01: Summary of 2001 Motor Vehicle Legislation – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 6-01: Summary of 2001 Sales Tax Legislation and Additional Sales Tax Information

Tax Bulletin 7-01: Legislation Affecting Aviation Fuel Tax – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Tax Bulletin 8-01: Summit County Imposes Tax to Fund Recreational and Zoological Facilities and Botanical, Cultural and Zoological Organizations – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 9-01: Beaver County Imposes Tourist, Recreation, Cultural and Convention Facilities Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 10-01: Tow Truck Operator's Duty to Notify Tax Commission of State Impounds – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 11-01: Sales Tax Treatment of Goods That a Vendor Both Furnishes and Installs to Real Property

Tax Bulletin 12-01: 2002 Interest Rate – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Bulletins for 2000

Tax Bulletin 1-00: Insurance Premium Tax Rate Change on Workers' Compensation Premiums – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Tax Bulletin 2-00: Imposition of Municipal Transient Room Tax by Holladay and Springdale; Revised Remittance Procedures for Roosevelt City Municipal Transient Room Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 3-00: Imposition of Rural County Health Care Facility Tax in Garfield and Uintah Counties – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 4-00: Summary of 2000 Sales Tax Legislation Affecting Counties, Cities, and Towns – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Tax Bulletin 5-00: Summary of 2000 Motor Vehicle Legislation – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 6-00: Aviation Fuel Tax Increase – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 7-00: Collection of Sales Tax on Sales to Tribal Members

Tax Bulletin 8-00: Summary of 2000 Property Tax Legislation – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 9-00: Imposition of Municipality Transient Room Tax by Marriott-Slaterville City – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 10-00: Imposition of Municipal Transient Room Tax by Brigham City – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 11-00: Morgan County Imposes Tourism, Recreation, Cultural, and Convention Tax on Short-Term Leases and Rentals of Motor Vehicles – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 12-00 Imposition of Highways Tax by Wellington City – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 13-00 Tooele County Imposes County Option Sales and Use Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 14-00:  2001 Interest Rate – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 15-00: Sales and Use Tax Treatment of Purchases of Graphic Design Services

Tax Bulletin 16-00: Printers' Purchases and Sales

Bulletins for 1999

Tax Bulletin 1-99 Insurance Premium Tax Rate Change on Workers' Compensation Premiums – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 2-99 Imposition of Highways Tax by the Cities of Ivins and Washingto – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 3-99 Additional Resort Community Sales Tax Imposed in Springdale – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 4-99 Aviation Fuel Tax Amendments – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 5-99 Summary of Selected 1999 Legislation Affecting MV Dealers – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 6-99 Summary of 1999 MV & Property Tax Legislation – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 7-99 Summary of 1999 Property Tax Legislation Affecting Taxing Entities – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 8-99   Summary of 1999 Sales Tax Legislation. 

Tax Bulletin 9-99 Sales Tax Exemption for Federal, State & Local Governments.  

Tax Bulletin 10-99 Summary of Selected 1999 Cigarette Stampers and Persons Responsible for Collecting Tobacco Product Tax. 

Tax Bulletin 11-99 1999 Judgment Levy Legislation  – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 12-99 Imposition of Highways Tax by the City of Gunnison – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 13-99 Hotel/Motel Charges for Access to Videos, Video Games,
Television Programs, or Cable or Satellite Broadcasts

Tax Bulletin 14-99 Imposition of Municipality Transient Room Tax by Lindon
City – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 15-99 Sevier County Imposes Tourism, Recreation, Cultural, and
Convention Tax on Short-Term Leases and Rentals of Motor Vehicles  – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 16-99: Imposition of Municipality Transient Room Tax by Midway City – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 17-99: 2000 Interest Rate – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Bulletins for 1998

Tax Bulletin 1-98 Insurance Premium Tax Rate Change on Workers' Compensation Premiums – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 2-98 Imposition of Highways Tax by Green River City and Salina City – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 3-98 Resort Community Sales Tax Imposed in Green River City – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 4-98 Imposition of Municipality Transient Room Tax by Price City – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 5-98 Sales Tax Exemption for Certain Passenger Transportation

Tax Bulletin 6-98 Changes in the Environmental Assurance Fee

Tax Bulletin 7-98 Summary of 1998 Sales Tax Legislation and Treatment of the Sales Tax Exemption for Normal Operating Replacements

Tax Bulletin 8-98 Sales Tax Treatment of Sales Relating to the Olympic Winter Games of 2002 – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Tax Bulletin 9-98 Sales Tax Exemption on Admissions to Athletic Events at Institutions of Higher Education

Tax Bulletin 10-98 Summary of Selected 1998 Motor Vehicle Legislation Affecting Vehicle Dealers – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 11-98 Imposition of Emergency Services Telephone Charge

Tax Bulletin 12-98 Summary of 1998 Motor Vehicle and Property Tax Legislation – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 13-98 Summary of 1998 Property Tax Legislation Affecting Taxing Entities – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 14-98 Changes in Definitions and Property Tax Treatment of Mobile Homes and Manufactured Homes – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 15-98 Notice of Changes in the Cigarette and Tobacco Products License

Tax Bulletin 16-98 Resort Community Sales Tax Imposed in Boulder Town – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 17-98 Imposition of Municipality Transient Room Tax by South Salt Lake and Green River – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 18-98 Amendment to Municipal Energy Sales and Use Tax Rule

Tax Bulletin 19-98 Additional Reporting Requirements for Harvesters of Brine Shrimp Eggs

Tax Bulletin 20-98 Imposition of Municipality Transient Room Tax by Blanding, Monticello, and Orem; Revised Remittance Procedures for Heber City Municipality Transient Room Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 21-98 Imposition of Highways Tax by Ephraim City – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 22-98 Washington County Imposes Tourism, Recreation, Cultural, and Convention Facilities Tax on Short-Term Leases and Rentals of Motor Vehicles – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 23-98 Age-Based Uniform Fee on Vehicles – Impact on Vehicle Dealers – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 24-98 Age-Based Uniform Fee on Vehicles – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 25-98 Davis, Salt Lake, Washington, and Weber Counties Increase Tourism, Recreation, Cultural, and Convention Tax on Short-Term Leases and Rentals of Motor Vehicles – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 26-98 Imposition of Highways Tax by the Cities of Heber, Hurricane, LaVerkin, Price, Santa Clara, St. George, and Vernal – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 27-98 1999 Interest Rate – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Bulletins for 1997

Tax Bulletin 1-97 Calculating the Utah Apportioned Value of Private Rail Car Companies – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 2-97 Insurance Premium Tax Rate Change on Workers' Compensation Premiums – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 3-97 Federal Check-the-Box Legislation

Tax Bulletin 4-97 Repeal of Environmental Surcharge on Petroleum Products; Increase in Motor Fuel and Special Fuel Tax Rates – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 5-97 Summary of 1997 Motor Vehicle and Property Tax Legislation – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 6-97 Summary of 1997 Property Tax Legislation – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 7-97 Summary of 1997 Sales Tax Legislation

Tax Bulletin 8-97 Imposition of Tax on Lease or Rental of Motor Vehicles

Tax Bulletin 9-97 Cigarette Tax Increase – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 10-97 Travel and Tourism Industry Advertising Expenditures – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 11-97 Self Insurer's Premium Assessment on Workers' Compensation – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 12-97 Sales Tax Exemption for Certain Sales by the State and its Political Subdivisions

Tax Bulletin 13-97 Increase in Motor Fuel and Special Fuel Tax Rate; Changes in the Imposition and Collection of Special Fuel Tax

Tax Bulletin 14-97 Carbon County Imposes Tourist, Recreation, Cultural & Convention Facilities Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 15-97 Refund Provisions for Payments of Special Fuel Tax on Certain Purchases of Undyed Diesel Fuel    

Tax Bulletin 16-97 Royalty Payment on Unprocessed Brine Shrimp Eggs

Tax Bulletin 17-97 Grand County Imposes Tourist, Recreation, Cultural & Convention Facilities Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 18-97 Grand County Imposes Tourist, Recreation, Cultural & Convention Facilities Tax on Short-Term Leases and Rentals of Motor Vehicles

Tax Bulletin 19-97 Property Tax Exemption for Farm Machinery and Equipment Used Primarily for Agricultural Purposes – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 20-97 Imposition of County Option Sales and Use Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 21-97 Imposition of Highways Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 22-97 Resort Community Sales Tax Imposed in Brian Head Town, Kanab City, Moab City, Monticello City, and Panguitch City – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 23-97 1998 Interest Rate – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 24-97 Imposition of Municipality Transient Room Taxes by Moab City – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Bulletins for 1996

Tax Bulletin 1-96 Insurance Premium Tax Rate Change on Workers' Compensation Premiums – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 2-96 Sales Tax Exemption for Purchases of Construction Materials Made by Religious or Charitable Institutions

Tax Bulletin 3-96 Calculation of Uniform Fee on Cars and Light Trucks – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 4-96 Wayne County Imposes Tourist, Recreation, Cultural & Convention Facilities Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 5-96 Summary of 1996 Property Tax Legislation – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 6-96 Summary of 1996 Sales Tax Legislation and Notice of Changes to Sales Tax Exemption Certificate Forms – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 7-96 Contingency Fee Appraisals in Property Tax Cases – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 8-96 Summary of 1996 Motor Vehicle Legislation – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 9-96 Collection of Sales Tax on Transportation Provided by Bus, Limousine, Taxi, and Van Companies

Tax Bulletin 10-96 Uintah County Imposes Recreational Facilities and Botanical, Cultural, and Zoological Organizations Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 11-96 Kane County Imposes Tourist, Recreation, Cultural & Convention Facilities Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 12-96 Assessment, Collection, and Apportionment of Property Tax on Commercial Transportation Property – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 13-96 Assessment, Collection, and Apportionment of Property Tax on Commercial Transportation Property – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 14-96 1997 Interest Rates – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 15-96 Brigham City, Perry, and Willard City Impose Mass Transit Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 16-96 Salt Lake County Imposes Recreational Facilities and Botanical, Cultural, and Zoological Organizations Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 17-96 Manufacturing Sales Tax Exemption Modifications

Tax Bulletin 18-96 Sales of Books of Other Items of Tangible Personal Property by a Private Vendor Through a Public School or PTA

Bulletins for 1995

Tax Bulletin 1-95 Insurance premium tax rate change on worker's compensation premiums

Tax Bulletin 2-95 Change in interest rates – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 3-95 Exclusion of "theaters" from the definition of "restaurant" for purposes of the tourism, recreation, cultural, and convention Facilities Tax

Tax Bulletin 4-95 Contingency fee appraisals in Property Tax cases – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 5-95 Summary of 1995 Property Tax Legislation – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 6-95 Summary of 1995 Property Tax Legislation – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 7-95 Procedures for challenging property tax settlements – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 8-95 Collection of Sales Tax by Transportation Providers, Jeep, Snowmobile, and Boat Tour Operators, River Runners, and Outfitters

Tax Bulletin 9-95 Summary of 1995 Sales Tax Legislation

Tax Bulletin 10-95 Duchesne County imposes Tourist, Recreation, Cultural, and Convention Facilities Tax on short term leases and rentals of motor vehicles – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 11-95 Changes in law relating to Collection of Uniform fee on vehicles brought into Utah by residents or individuals establishing residency – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 12-95 Duschene County imposes, Tourist, Recreation, Cultural & Convention Convention Facilities Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 13-95 Davis County imposes Tourist, Recreation, Cultural, and Convention Facilities Tax on Short-Term Leases and Rentals of Motor Vehicle – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 14-95 Application of Sales Tax Exemption on home medical equipment to eyeglasses and hearing aids – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 15-95 Legislative changes made in the Corporate Franchise Tax in the 1995 Utah Legislature – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Tax Bulletin 16-95 Public schools construction projects sales tax exemption

Tax Bulletin 17-95 Weber County imposes Tourtist, Recreation, Cultural, and Convention Facilities Tax on short-term leases and rentals of motor vehicles – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 18-95 Grand County Elects to Collect 3 Percent Transient Room Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 19-95 Medical savings accounts

Tax Bulletin 20-95 Calculation of taxes in instances when a municipality has imposed a city tax

Tax Bulletin 21-95 Calculating Sales Tax Exemption on the Sale of a Manufactured Home When the Dealer Accepts a Trade-in.

Tax Bulletin 22-95 1996 Interest Rate – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 23-95 Juab County imposes tourist, recreation, cultural & convention facilities tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Bulletins for 1994

Tax Bulletin 1-94 Vendors responsible to collect other state's use tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 2-94 Application of the sales tax and the 1 percent "Restaurant Tax" on alcoholic beverage service, tips and gratuities

Tax Bulletin 3-94 Garfield county imposes tourist, recreation, cultural, and convention facilities tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 4-94 Insurance premium tax rate change on workers' compensation premiums – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 5-94 Resort communities sales tax imposed in tropic – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 6-94 Summary of property tax legislation – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 7-94 Registration of expert witnesses in property tax proceedings – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 8-94 Decrease in statewide property tax amount – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 9-94 Property tax exempt status of motor vehicles in dealer inventories – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 10-94 Allocation of taxes upon annexation or incorporation  – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 11-94 Tooele County imposes tourist, recreation, cultural & convention facilities tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 12-94 Changes in laws dealing with nonconforming vehicles – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 13-94 Alta changes resort communities sales tax rate – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 14-94 Tax-exempt status of U.S. government credit cards – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 15-94 Sales tax treatment of admission and user fees

Tax Bulletin 16-94 Clarification of sales tax exemption for sales made to state government entities

Tax Bulletin 17-94 Purchases of construction materials – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 18-94 Decrease in state sales tax rate; clarification of container exemption from sales tax; sales tax calculation on vending machine sales

Tax Bulletin 19-94 Tooele county transient room increase – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 20-94 Daggett County imposes tourist, recreations, cultural & conventions facilities tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 21-94 Imposition of sales tax on amusement devices, coin-operated car washes, coin-operated dry cleaning machines, and certain coin-operated laundry machines – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 22-94 Imposition of sales tax on taxis, limousines, carriage rides, charter buses and other similar transportation fares – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 23-94 Taxable and non-taxable sales to tribal members. 

Tax Bulletin 24-94 Sales tax on utilities for nursing homes

Tax Bulletin 25-94 Legislative changes relating to the state taxation of "S" Corporations – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Tax Bulletin 26-94 Legislative changes regarding exempt corporations and unincorporated exempt organizations – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Tax Bulletin 27-94 Legislative changes made in the corporate franchise tax by the 1993 and 1994 Utah legislatures – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Tax Bulletin 28-94 Clarification of sales tax on admissions and user Fees

Tax Bulletin 29-94 Changes to the motor fuel tax, aviation fuel tax, special fuel tax user-dealer, gasohol tax and environmental surcharge accounts – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 30-94 Clarification of Tax Bulletin 9-94 – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 31-94 Purchases of construction materials

Tax Bulletin 32-94 Sales tax exemption certificate for Federal and State government entities – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 33-94 Discount Membership fees

Tax Bulletin 34-94 There is no Tax Bulletin assigned to this number – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 35-94 City option funding for rural city hospitals – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 36-94 Public Transit Tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 37-94 Calculation of uniform fee on cars and light trucks – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Bulletins for 1993

Tax Bulletin 1-93 Insurance premium tax rate change on workers' compensation premiums – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 2-93 Nonresident affidavit -boat dealers

Tax Bulletin 3-93 Restaurant tax – Sevier county imposed – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 4-93 Tire recycling fee – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 5-93 Approved fleet card sales of fuels to government entities

Tax Bulletin 6-93 Records of sales of junk dealers and scrap metal processors – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 7-93 Regulation of sales of motor vehicles on consignment – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 8-93 Refund of sales taxes on repurchases of motor vehicles

Tax Bulletin 9-93 Summary of property tax legislation – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 10-93 Elimination of MV notary requirement; motor fee changes – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 11-93 Rich County imposes tourist, recreation, cultural & convention facilities tax (restaurant tax) – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 12-93 Change in mineral production tax withholding 

Tax Bulletin 13-93c Purchases by religious & charitable institutions (sent to R&C institutions)

Tax Bulletin 13-93v Purchases by religious & charitable institutions (sent to vendors)

Tax Bulletin 14-93 Salt Lake County imposes 1/2 of 1 percent tourist, recreation & convention facilities tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 15-93 County option funding for rural county hospitals (Kane county imposes) – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 16-93 San Juan county transient room tax increase – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 17-93 Motor vehicle Buyback Disclosure Act – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 18-93 Lubricating oil fee – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 19-93 Lubricating oil fee clarification – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 20-93 Change in interest rates – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 21-93 State income tax addback.

Tax Bulletin 22-93 Public transit tax imposed in Alpine, Highland and Cedar Hills – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 23-93 Purchases by government organizations (exempt status not changed by amendment to religious & charitable exemptions law)

Bulletins for 1992

Tax Bulletin 1-92 Public transit tax imposed in unincorporated communities of Lakepoint, Stansbury Park, Erda and Lincoln – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 2-92 Annual filing of special fuel tax returns – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 3-92 Insurance premium tax rate changes on workers' compensation premiums – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Tax Bulletin 4-92 Gross/net election for motor fuel tax reporting – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 4-92a Gross/net election deadline revised

Tax Bulletin 5-92 Tips, gratuities and cover charges

Tax Bulletin 6-92 Net loss carrybacks

Tax Bulletin 7-92 Credit for income tax paid to another state

Tax Bulletin 8-92 Application of sales tax to document preparation fees and extended warranties – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 9-92 Local sales tax (Altamont, Lyndyll and Kingston's) – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 10-92 Monthly payment of sales tax and electric funds transfer

Tax Bulletin 11-92 One percent restaurant tax imposed in Summit County – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 11-92R Above bulletin for resort community – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 12-92 Farm truck license plates – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 13-92 Cancellation of series X sales tax numbers – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 14-92 Resort communities sales tax (Alta reduces its rate) – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 15-92 Corporation quarterly prepayment requirement reminder – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Tax Bulletin 16-92 Disabled license plates and windshield placards – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 17-92 Iron County imposes 1 percent restaurant tax  – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 18-92 Revised corporation quarterly prepayment requirement reminder

Tax Bulletin 19-92 Application of uniform fee-in-lieu to registered vehicles – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 20-92 Correction of Tax Bulletin 17-92 – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 21-92 Davis county imposes 1 percent restaurant tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 22-92 Oxygenated fuel reporting requirements – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Bulletins for 1991

Tax Bulletin 1-91 Cigarette vending machines and tobacco product samples

Tax Bulletin 2-91 Sales tax reporting method – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 3-91 Taxability of combat pay – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Tax Bulletin 4-91 Vehicle transfers to or from trusts

Tax Bulletin 5-91 Sales or use tax on freight

Tax Bulletin 6-91 Motor fuel tax refund

Tax Bulletin 7-91 Cigarette tax increase – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 8-91 Restaurant tax imposed in Salt Lake, Uintah and Washington counties – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 8-91a Same bulletin as 8-91, except mailed to Alta & Springdale, which have imposed the resort communities sales tax – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 9-91 Exemption from registration for certain off-highway vehicles – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 10-91 Clarification of the resort communities sales tax exemption – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 11-91 Bad debts & repossessions

Tax Bulletin 12-91 Oil & gas severance tax amendments

Tax Bulletin 13-91 Carpet & floor covering dealers – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 14-91 Clarification of tax bulletin 2-91, sales tax reporting method – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 15-91 Interest from qualifying U.S. obligations claimed as a deduction on individual income tax returns – Obsolete – This bulletin is obsolete, but contains information that may be relevant for auditing or other purposes.

Bulletins for 1990

Tax Bulletin 1-90 New procedure for amended returns – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 2-90 Insurance premium tax rate change on workers' compensation premiums – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 3-90 Protective claims for federal retirees – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 4-90 Sales tax return changes; TC-71 and TC-71M carbonless forms replaced with laser-printed forms – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 5-90 Special fuel tax reporting – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 6-90 1990 amendments to the mining severance tax 

Tax Bulletin 7-90 Tire recycling fee

Tax Bulletin 8-90 Tourist, recreation & convention facilities

Tax Bulletin 9-90 Environmental surcharge on petroleum products – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 10-90 Employer's reporting of annual W-2, W-2P and 675-R information – Deleted – This bulletin contains information that is no longer relevant or information that is located elsewhere on this website.

Tax Bulletin 11-90 Clarifies procedure for remitting environmental surcharge on exports of petroleum products

Tax Bulletin 12-90 Collection of sales tax by Optometrists, Ophthalmologists, and Opticians

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