R865.  Tax Commission, Auditing.

R865-19S.  Sales and Use Tax.

R865-19S-1.  Sales and Use Taxes Distinguished Pursuant to Utah Code Ann.  Section 59-12-103.

            A.  The tax imposed on amounts paid or charged for transactions under Title 59, Chapter 12 is a:

            1.  sales tax, if the tax is collected and remitted by a seller on the seller’s in-state or out-of-state sales; or

            2.  use tax, if the tax is remitted by a purchaser.

            B.  The two taxes are compensating taxes, one supplementing the other, but both cannot be applicable to the same transaction.  The rate of tax is the same.

           

 

 

 

KEY:  charities, tax exemptions, religious activities, sales tax

 

 

Effective:  6/29/04