R865. Tax Commission, Auditing.

R865-12L. Local Sales and Use Tax.

R865-12L-5. Place of Sale Pursuant to Utah Code Ann. Section 59-12-207.

(1) All retail sales shall be deemed to occur at the place of business of the retailer.

(2) It is immaterial that delivery of the tangible personal property is made in a county or municipality other than that in which the retailer's place of business is located. There is no exemption from local sales or use tax on the basis of residence of or use by the purchaser in a county other than that in which the sale is made.

KEY: taxation, sales tax, restaurants, collections

Effective: 11/17/06