R865.  Tax Commission, Auditing.

R865-12L.  Local Sales and Use Tax.

[R865-12L-7.  Public Utilities Point of Sale Pursuant to Utah Code Ann. 59-12-207.]

            [A.  If the local tax rate is uniform throughout the county, public utilities:]

            [.  shall report sales on the basis of the county in which they are made, and]

            [2.  shall report their purchases of tangible personal property or services subject to use tax on the basis of the county in which the tangible personal property is initially delivered.]

            [B.  If the local tax rate is not uniform throughout the county, public utilities:]

            [1.  shall report sales and collect tax on the basis of the locations as shown on forms furnished by the Tax Commission, and]

            [2.  shall report their purchases of tangible personal property or services subject to use tax on the basis of the locations as shown on forms furnished by the Tax Commission.]

 

 

 

KEY:  taxation, sales tax, restaurants, collections                                      59-12-207

 

 

Effective:  6/29/04