R865. Tax Commission, Auditing.
R865-19S-27.
Retail Sales Defined Pursuant to Utah Code Ann. Sections 59-12-102 and
59-12-103(1)(g).
A.
The term retail sale has a broader meaning than the sale of tangible personal
property. It includes any transfers,
exchanges, or barter whether conditional or for a consideration by a person
doing business in such commodity or service, either as a regularly organized
principal endeavor or as an adjunct thereto.
The price of the service or tangible personal property, the quantity
sold, or the extent of the clientele are not factors which determine whether or
not it is a retail sale.
B.
Retail sale also includes certain leases and rentals of tangible
personal property as defined in Rule R865-19S-32, accommodations as defined in
Rule R865-19S-79, services performed on tangible personal property as defined
in Rules R865-19S-51 and R865-19S-78, services that are part of a sale or
repair, admissions as defined in Rules R865-19S-33 and R865-19S-34, sales of
meals as defined in Rules R865-19S-61 and R865-19S-62, and sales of certain
public utility services.
C. A particular retail sale or portion of the selling price may not be subject to a sales or use tax. The status of the exemption is governed by the circumstances in each case. See other rules for specific and general exemption definitions, Rule R865-19S-30 for definition of sales price and Rule R865-19S-72 covering trade-ins.
KEY: charities, tax exemptions, religious activities, sales tax
59-12-102
59-12-103(1)(g)
Effective: 6/1/02