R865. Tax
Commission, Auditing.
R865-4D.
Special Fuel Tax.
R865-4D-6.
Invoices Pursuant to Utah Code Ann. Sections 59-13-301 and 59-13-313.
A. If requested, a retail dealer must issue to
a purchaser of special fuel an invoice that indicates the fuel taxes that have
been included in the price of purchased fuel. This invoice shall serve as
evidence that the special fuel tax has been paid.
B.
Invoices must be numbered consecutively, made in duplicate, and contain the
following information:
1. name
and address of seller;
2.
place of sale;
3. date
of sale;
4. name
and address of purchaser;
5. fuel
type;
6.
number of gallons sold;
7. unit
number or other vehicle identification if delivered into a motor vehicle;
8. type
of container delivered into if not a motor vehicle;
9.
invoice number; and
10.
amount and type of state tax paid on the special fuel, if any.
C. A retail dealer must charge sales tax on
diesel fuel that is exempt from special fuel tax unless the retail dealer has
received and retains on file a properly completed sales and use tax exemption
certificate indicating that the transaction is exempt from sales tax.
D. A retail dealer that sells propane exempt
from special fuel tax, but subject to sales tax, must at the time of each sale
and delivery keep a record of the exempt sale. This record shall be in the form
of an invoice or a log, and shall serve as evidence that the sale is exempt
from special fuel tax.
1. If
the record is in the form of an invoice, it shall contain the information
required under B.
2. If
the record is in the form of a log, it shall contain the following information:
a) name
and address of the retail dealer;
b) date
of sale;
c)
amount of propane sold; and
d)
purchaser's name.
E. A retail dealer that sells propane,
compressed natural gas, or electricity exempt from sales tax shall retain the
following information for each exempt sale:
1. the
make, year, and license number of the vehicle;
2. the
name and address of the purchaser;
3. the
quantity (e.g., number of gallons) sold; and
4. the
clean special fuel certificate number.
F. A retail dealer is not required to obtain an
exemption certificate from a purchaser of dyed diesel fuel indicating that the
dyed diesel fuel will be used for purposes other than to operate a motor
vehicle upon the highways of the state if the retail dealer complies with the
notice requirement under 26 C.F.R. Section 48.4082-2.
G. A retail dealer may not sell dyed diesel
fuel exempt from special fuel tax if the retail dealer knows that the fuel will
be used to operate a motor vehicle upon the highways of the state.
KEY:
taxation, fuel, special fuel
December 11, 2001
Notice of Continuation March 21, 1997
59-13-102
59-13-301
59-13-302
59-13-303
59-13-304
59-13-305
59-13-307
59-13-312
59-13-313
effective:
12/11/01