Revised June 29, 2009
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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Bulletins for 2010
Bulletin 1-10
Insurance Premium Tax Rate on Workers’ Compensation Premiums
Bulletins for 2009
Bulletin 14-09
Municipal Energy Sales and Use Tax Rates for Hideout and Hildale
Bulletin 10-09
Municipal Telecom License Tax in Grantsville, Leeds and Toquerville
Bulletin 9-09
Municipal Energy Sales and Use Tax Rates for Bluffdale, Leeds and Toquerville
Bulletin 8-09
Reduced Aviation Fuel Tax on Sales to Federally Certificated Air Carriers at Salt Lake International Airport
Bulletin 7-09
Sales Tax Rate Changes and 2009 Legislative Tax Changes
Bulletin 6-09
Emery County Imposes Tourist, Recreation, Cultural and Convention Facilities Tax
Bulletin 5-09
Municipality Transient Room Tax Imposed by Perry, Clearfield and Farmington
Bulletin 2-09
Woods Cross, West Bountiful, Duchesne and Cedar Hills Impose Tax to Fund Recreational and Zoological Facilities and Botanical, Cultural and Zoological Organizations; and Saratoga Springs Imposes Public Transit Tax
Bulletin 1-09
Insurance Premium Tax Rate on Workers' Compensation Premiums
Bulletins for 2008
Bulletin 11-08
Imposition of Special Fuel Tax on Compressed Natural Gas (CNG)
Bulletin 10-08
Decrease of Municipal Energy Sales and Use Tax Rate in North Logan and Imposition of the Tax in Daniel
Bulletin 6-08
Municipal Telecommunications License Tax in West Jordan, Spanish Fork and Independence
Bulletin 5-08
Municipal Energy Sales and Use Tax Rates for Elmo, Holladay and West Jordan
Bulletin 4-08
Municipality Transient Room Tax Imposed by Hurricane
Bulletin 3-08
Sales Tax Rate Changes and 2008 Legislative Sales Tax Changes
Bulletins for 2007
Bulletin 24-07
Nonrefundable Credit for Multi-Channel Video or Audio Service Providers
Bulletin 23-07
Municipal Energy Sales and Use Tax Rates for River Heights, Springville, Vineyard and Midway City
Bulletin 22-07
St. George and Riverdale Impose the Municipality Transient Room Tax
Bulletin 18-07
Imposition of Municipal Telecommunications License Tax by the Municipality of Clarkston
Bulletin 17-07
Increase of Municipal Energy Sales and Use Tax Rate by the Municipalities of Enoch and Cedar Hills
Bulletin 14-07
Decrease of Maximum Municipal Telecommunications License Tax
Bulletin 13-07
Decrease of Maximum E-911 Emergency Services Telephone Charge
Bulletin 11-07
Increase of County Transient Room Tax in Washington County
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
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
Bulletin 8-07
Increase of County Transient Room Tax in Beaver, Kane and San Juan Counties.
Bulletin 7-07
Utah County Increases Tourist, Recreation, Cultural and Convention Facilities Tax
Bulletin 6-07
Imposition of Municipal Telecommunications License Tax by the Municipalities of Ferron and Fielding
Bulletin 5-07
Imposition of Municipal Energy Sales and Use Tax Rate by the Municipality of Fielding
Bulletin 4-07
Imposition of Highway Tax by Midway and Mt. Pleasant
Bulletin 3-07
Salt Lake County Imposes Sales and Use Tax to Fund Regionally Signifi cant Transportation Facility Projects or Services
Bulletin 2-07
Utah County Imposes Tax to Fund Highways, Fixed Guideways, or Systems for Public Transit
Bulletin 1-07
Municipality of Price Imposes Tax to Fund Recreational and Zoological Facilities and Botanical, Cultural and Zoological Organizations
Bulletins for 2006
Bulletin 13-06
Utah County Decreases Tourist, Recreation, Cultural & Convention Facilities Tax
Bulletin 11-06
Increase of Municipal Energy Sales and Use Tax Rate by the Municipalities of Cleveland, Elsinore, Ferron, Holden and Taylorsville
Bulletin 10-06
Increase of County Transient Room Tax in Garfi eld, Iron, Tooele, Wayne, and Weber Counties
Bulletin 9-06
Imposition of Municipality Transient Room Tax by LaVerkin City
Bulletin 8-06
Daggett County Imposes County Option Funding for Rural County Hospitals
Bulletin 7-06
Increase of Municipal Energy Sales and Use Tax Rate by the City of North Logan
Bulletin 5-06
Increase of County Transient Room Tax in Box Elder, Sanpete and Wasatch counties
Bulletin 4-06
Reduction in statewide sales tax rate on food & food ingredients
Bulletin 2-06
Imposition of Municipal Energy Sales and Use Tax by the City of Herriman
Bulletin 1-06
Ordinances Affecting Telecommunications Tax and 911 Fee
Bulletins for 2004
Bulletin 3-04
Insurance Premium Tax Rate on Workers' Compensation Premiums
Bulletin 1-04
Utah County Imposes Tourism, Recreation, Cultural, and Convention Tax on Short-term Leases and Rentals of Motor Vehicles
Bulletins for 2003
Bulletin 6-03
Imposition of Municipality Transient Room Tax by Layton City
Bulletin 3-03
Imposition of Municipality Transient Room Tax by Tooele City
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.
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.
Bulletins for 2002
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.
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.
Bulletin 7-02
2002 Legislative Changes to Sales and Use Tax Exemptions
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.
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.
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.
Bulletin 3-02
Summary of Cigarette Legislation
Obsolete – This bulletin is obsolete, but
contains information that may be relevant for auditing or other
purposes.
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.
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.
Bulletins for 2001
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.
Bulletin 11-01
Sales Tax Treatment of Goods That a Vendor Both Furnishes and Installs to Real Property
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.
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.
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.
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.
Bulletin 6-01
Summary of 2001 Sales Tax Legislation and Additional Sales Tax Information
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.
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.
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.
Bulletin 2-01
Davis, Salt Lake and Weber Counties Increase Public Transit Tax
Deleted – This bulletin contains information
that is no longer relevant or information that is located elsewhere on
this website.
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.
Bulletins for 2000
Bulletin 15-00
Sales and Use Tax Treatment of Purchases of Graphic Design Services
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Bulletins for 1999
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.
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.
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.
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.
Bulletin 13-99
Hotel/Motel Charges for Access to Videos, Video Games, Television Programs, or Cable or Satellite Broadcasts
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.
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.
Bulletin 10-99
Summary of Selected 1999 Cigarette Stampers and Persons Responsible for Collecting Tobacco Product Tax.
Bulletin 9-99
Sales Tax Exemption for Federal, State & Local Governments.
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.
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.
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.
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.
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.
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.
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.
Bulletins for 1998
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.
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.
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.
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.
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.
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.
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.
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.
Bulletin 19-98
Additional Reporting Requirements for Harvesters of Brine Shrimp Eggs
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.
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.
Bulletin 15-98
Notice of Changes in the Cigarette and Tobacco Products License
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.
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.
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.
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.
Bulletin 9-98
Sales Tax Exemption on Admissions to Athletic Events at Institutions of Higher Education
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.
Bulletin 7-98
Summary of 1998 Sales Tax Legislation and Treatment of the Sales Tax Exemption for Normal Operating Replacements
Bulletin 5-98
Sales Tax Exemption for Certain Passenger Transportation
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.
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.
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.
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.
Bulletins for 1997
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.
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.
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.
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.
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.
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.
Bulletin 18-97
Grand County Imposes Tourist, Recreation, Cultural & Convention Facilities Tax on Short-Term Leases and Rentals of Motor Vehicles
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.
Bulletin 15-97
Refund Provisions for Payments of Special Fuel Tax on Certain Purchases of Undyed Diesel Fuel
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.
Bulletin 13-97
Increase in Motor Fuel and Special Fuel Tax Rate; Changes in the Imposition and Collection of Special Fuel Tax
Bulletin 12-97
Sales Tax Exemption for Certain Sales by the State and its Political Subdivisions
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.
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.
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.
Bulletin 8-97
Imposition of Tax on Lease or Rental of Motor Vehicles
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.
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.
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.
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.
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.
Bulletins for 1996
Bulletin 18-96
Sales of Books of Other Items of Tangible Personal Property by a Private Vendor Through a Public School or PTA
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.
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.
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.
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.
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.
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.
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.
Bulletin 9-96
Collection of Sales Tax on Transportation Provided by Bus, Limousine, Taxi, and Van Companies
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.
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.
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.
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.
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.
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.
Bulletin 2-96
Sales Tax Exemption for Purchases of Construction Materials Made by Religious or Charitable Institutions
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.
Bulletins for 1995
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.
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.
Bulletin 21-95
Calculating Sales Tax Exemption on the Sale of a Manufactured Home When the Dealer Accepts a Trade-in.
Bulletin 20-95
Calculation of taxes in instances when a municipality has imposed a city 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.
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.
Bulletin 16-95
Public schools construction projects sales tax exemption
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.
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.
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.
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.
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.
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.
Bulletin 8-95
Collection of Sales Tax by Transportation Providers, Jeep, Snowmobile, and Boat Tour Operators, River Runners, and Outfitters
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.
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.
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.
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.
Bulletin 3-95
Exclusion of theaters from the definition of restaurant for purposes of the tourism, recreation, cultural, and convention Facilities 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.
Bulletin 1-95
Insurance premium tax rate change on worker's compensation premiums
Bulletins for 1994
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Bulletin 18-94
Decrease in state sales tax rate; clarification of container exemption from sales tax; sales tax calculation on vending machine sales
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.
Bulletin 16-94
Clarification of sales tax exemption for sales made to state government entities
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Bulletin 2-94
Application of the sales tax and the 1 percent Restaurant Tax on alcoholic beverage service, tips and gratuities
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.
Bulletins for 1993
Bulletin 23-93
Purchases by government organizations (exempt status not changed by amendment to religious & charitable exemptions law)
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.
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.
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.
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.
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.
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.
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.
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.
Bulletin 13-93v
Purchases by religious & charitable institutions (sent to vendors)
Bulletin 13-93c
Purchases by religious & charitable institutions (sent to R&C institutions)
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.
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.
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.
Bulletin 8-93
Refund of sales taxes on repurchases of motor vehicles
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.
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.
Bulletin 5-93
Approved fleet card sales of fuels to government entities
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.
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.
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.
Bulletins for 1992
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.
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.
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.
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.
Bulletin 18-92
Revised corporation quarterly prepayment requirement reminder
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.
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.
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.
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.
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.
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.
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.
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.
Bulletin 10-92
Monthly payment of sales tax and electric funds transfer
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.
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.
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.
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.
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.
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.
Bulletins for 1991
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.
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.
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.
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.
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.
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.
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.
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.
Bulletin 5-91
Sales or use tax on freight
Obsolete – This bulletin is obsolete, but
contains information that may be relevant for auditing or other
purposes.
Bulletin 3-91
Taxability of combat pay
Obsolete – This bulletin is obsolete, but
contains information that may be relevant for auditing or other
purposes.
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.
Bulletin 1-91
Cigarette vending machines and tobacco product samples
Bulletins for 1990
Bulletin 12-90
Collection of sales tax by Optometrists, Ophthalmologists, and Opticians
Bulletin 11-90
Clarifies procedure for remitting environmental surcharge on exports of petroleum products
Deleted – This bulletin contains information
that is no longer relevant or information that is located elsewhere on
this website.
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.
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.
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.
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.
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.
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.
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.