R865. Tax
Commission, Auditing.
R865-19S.
Sales Tax.
R865-19S-52.
Federal, State and Local Taxes Pursuant to Utah Code Ann. Section
59-12-102.
A. Federal excise tax involved in a transaction
which is subject to sales or use tax is exempt from sales and use tax provided
the federal tax is separately stated on the invoice or sales ticket and
collected from the purchaser.
B. State and local taxes are taxable as a part
of the sales price of an article if the tax is levied on the manufacturer or
the seller.
KEY: charities, tax exemptions, religious activities, sales tax
59-12-102
Effective: 7/1/05
Effective: 7/1/05