R865.
Tax Commission, Auditing.
R865-19S. Sales and Use
Tax.
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.-
A. A qualified
emergency food agency may apply to the Tax Commission for a refund
of Utah sales and use taxes paid on food donated to that entity no
more often than on a monthly basis. Refund applications should be
submitted to the Tax Commission by the tenth day of the month for a
timely refund.-
B. Applications
for refund of sales and use taxes shall be made on forms provided
by the Tax Commission.-
C. Original
records supporting the refund claim must be maintained by the
qualified emergency food agency for three years following the date
of refund.-
D. Failure to
pay any penalties and interest assessed by the Tax Commission may
subject the qualified emergency food agency to a deduction from
future refunds of amounts owed.-
- Effective: 7/1/2008