R865.  Tax Commission, Auditing.

R865-19S.  Sales and Use Tax.[R865-19S-107.  Reporting of Exempt Sales or Purchases Pursuant to Utah Code Ann. Section 59-12-105.

The amount of purchases or uses exempt under Sections 59-12-104(14) and 59-12-104 shall be reported to the commission by the person that purchases the items exempt from sales or use tax under those subsections.]

KEY:  charities, tax exemptions, religious activities, sales tax

Effective:  9/17/2009