R865.  Tax Commission, Auditing.

R865-19S.  Sales and Use Tax.

[R865-19S-28.  Retailer Defined Pursuant to Utah Code Ann. Section 59-12-102.

            A.  "Retailer" means vendors operating within this state directly, or indirectly through agents or representatives, if the vendor:

            1.  has or utilizes an office, distribution house, sales house, warehouse, service enterprise, or other place of business,

            2.  maintains a stock of goods in Utah,

            3.  regularly solicits orders whether or not such orders are accepted in this state, unless the activity in this state consists solely of advertising or solicitation by direct mail,

            4.  regularly engages in the delivery of property in this state other than by common carrier or United States mail, or

            5.  regularly engages in any activity in connection with the leasing or servicing of property located within this state.

B.     A person may be a retailer within the meaning of the act even though the sale of tangible personal property is incidental to his general business.  For example, a contractor may operate a salvage business and be a retailer within the meaning of the act.]

 

 

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

 

Effective:  6/29/04