UCA §59-12-205
In 2005, the Utah Legislature adopted legislation to enact point of delivery sourcing requirements effective July 1, 2006. The adopted legislation instructed sellers to collect required sales and use tax based on the point of delivery for each customer. The point of delivery sourcing requirement was repealed during the Legislature’s 2006 General Session.
During the 2006 General Session, the Utah Legislature adopted S.B. 233, Sales and Use Tax Revisions. In part, S.B. 233 eliminated point of delivery sourcing for required sales and use tax. This means that Utah sellers will continue to collect and remit sales and use tax in the traditional point of sale manner. For additional information on point of sale sourcing, see http://tax.utah.gov/sst/
UCA §§59-12-102; 59-12-103; 59-12-104; 59-12-104.5; 59-12-105
The following transactions are taxable:
The following transactions are exempt from sales tax:
UCA §59-12-103
Charges for transportation are no longer subject to sales and use tax.
UCA §§59-12-102; 59-12-104
The exclusive sale of seasonal garden or farm crops or seedlings and plants sold during the harvest season is exempt if sold by:
UCA §59-12-301
Utah counties may impose a transient room tax of up to 3 percent through September 30, 2006 on the rental of rooms in hotels, motels, inns, trailer courts, campgrounds, tourist homes, and similar accommodations for stays of less than 30 consecutive days. Effective October 1, 2006, counties may impose a transient room tax up to 4.25 percent.
UCA §59-12-104
Isolated or occasional sales are exempt from sales tax if the sale is made by a person not regularly engaged in the business of selling that type of tangible personal property. The exemption does not apply to sales of tangible personal property for resale or the sale of a vehicle or vessel required to be titled or registered in Utah.
UCA §59-12-104
Exemptions are permitted for purchases or leases by a telephone service provider of the equipment, machinery, or software listed below if it has a useful economic life of one or more years and is used for the following telecommunication purposes:
UCA §§59-12-102, 59-12-104
An existing exemption for the sale or lease of semiconductor fabricating or processing materials has been expanded to include research or development material.
UCA §§59-12-102, 59-12-104
Allows exemption for purchases of normal operating repair or replacement parts with an economic life of three or more years that are used in Utah by a cogeneration facility as defined in Utah Code §54-2-1 or a qualified manufacturer or scrap recycler described in the Standard Industrial Classification Manual (SIC) classification 2000-3999.
UCA §59-12-104
Tangible personal property is classified as permanently attached to real property if the attachment is essential to use the tangible personal property, and the tangible personal property will remain attached over its useful life.
The permanently attached classification does not include attaching portable or movable tangible personal property for convenience, stability, or for an obvious temporary purpose, or detachment for repair or renovation other than onsite.
Also excluded from this classification is a refrigerator, washer, dryer, stove, television, computer or telephone if the attachment to real property is only through a line that supplies water, electricity, gas, telephone or cable.
UCA §59-12-102
This bill amends sales and use tax exemptions to provide that sales of a vehicle or boat required to be registered in this state, or a boat trailer or outboard motor are exempt if the vehicle, boat, boat trailer, or outboard motor is both:
UCA §59-12-104
Allows exemption for purchases of tangible personal property used in the research and development of coal-to-liquid, oil shale, and tar sands technology.
UCA §59-12-103
Effective January 1, 2007 the state sales tax rate for food and food ingredients will be reduced from 4.75 percent to 2.75 percent. Food and food ingredients means substances sold for ingestion or chewing by humans that are consumed for the substance’s taste or nutritional value. Food and food ingredients do not include alcoholic beverages, tobacco or food prepared for immediate consumption.
UCA §69-2-5.6
The 13-cent per month state E-911 emergency service fee on telephone services was scheduled for reduction in 2006. The reduction has been delayed to July 1, 2008, when it will be reduced to eight cents.
