R865.  Tax Commission, Auditing.

R865-19S.  Sales and Use Tax.

[R865-19S-45.  Auctioneers, Consignees, Bailees, Etc. Pursuant to Utah Code Ann. Section 59-12-102.]

            [A.  Every auctioneer, consignee, bailee, factor, etc., entrusted with possession of any bill of lading, custom house permits, warehousemen's receipts, or other documents of title for delivery of any tangible personal property, or entrusted with possession of any of such personal property for the purpose of sale, is deemed to be the retailer thereof, and is required to collect sales tax, file a return, and remit the tax.  The same rule applies to lien holders such as storage men, pawnbrokers, mechanics, and artisans.]

 

 

 

 

KEY:  charities, tax exemptions, religious activities, sales tax                  59-12-102

 

Effective:  6/29/04