R865.  Tax Commission, Auditing.

R865-21U.  Use Tax.

R865-21U-1.  Nature of Use Tax 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:  taxation, user tax                                                                                59-12-103

 

Effective:  6/29/04