Utah State Tax Commission

General Sales and Use Tax Workshop

Table of Contents

This is an alphabetical listing of topics sellers commonly inquire about when seeking sales tax information. For additional information, refer to the Tax Commission’s Research Library as well as the statutes, publications, rules and bulletins referenced throughout this section.

Admission or User Fees	Durable & Disposable Medical Equip/Supplies	Mailing Lists	Prosthetic Devices
Advertisers' Purchases	Employer Sales to Employees	Manufactured Homes	Purchase Price
Agricultural Producers	Fees or Taxes by Cities	Manufacturers	Real Property
Alcoholic Beverages	Florists	Meals	Religious or Charitable Institutions
Amusement Devices & Rides	Food & Food Ingredients	Memorial Markers	Repair Charges
Art Sales	Food Stamps & WIC	Mobility Enhancing Equipment	Resale
Auctions	Fuel	Money Orders, Faxes & Photocopies	Returnable Containers
Authorized Carriers	Furnish & Install	Motion Pictures or Video Production	Returned Merchandise
Bundled Transactions	Government Entities	Motor Vehicles	Semiconductors
Car Wash Transactions	Graphic Design	Native Americans	Ski Resorts
Cigarettes & Tobacco Products	Hearing Aids	Newspapers	Special Events
Cleaning or Washing Tangible Personal Property	Ice	Nonprofit Organizations	Tangible Personal Property
Common Carrier	Installation Charges	Nonreturnable Containers	Telecommunications
Computer Software	Interstate Sales	Photographers	Tips or Gratuities
Construction Materials	Isolated or Occasional Sales	Pollution Control Facilities	Tour Operators & Outfitters
Coupons	Labor	Premiums and Gifts	Towing Charges
Delivery Charges	Laundry & Dry Cleaning	Prepared Food	Vending Machine Sales
Diplomatic Dignitaries	Leases of Tangible Personal Property	Printers & Printing Companies	Veterinarians
Drugs	Lodging		Warranties

 

Admission or User Fees

Taxable:

• Utah Code §59-12-103(1)(f), sales and use tax base

Exempt:

• Utah Code §59-12-104(8) sales to or by religious or charitable institutions
• Utah Code §59-12-104(40) unassisted amusement device
• Utah Code §59-12-104(42) admission to athletic event at institution of higher education

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-33, Admissions and User Fees Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
• Admin. Rule R865-19S-34, Admission to Places of Amusement Pursuant to Utah Code Ann. Section 59-12- 103
• Admin. Rule R865-19S-108 , User Fee Defined Pursuant to Utah Code Ann. Section 59-12-103
• Tax Bulletin 9-98, Sales tax exemption on admissions to athletic events at institutions of higher education
• Tax Bulletin 15-94, Sales tax treatment of admission and user fees
• Tax Bulletin 28-94, Clarification of sales tax on admissions and user fees
• Pub 25, Sales and Use Tax General Information page 7 (product-based exemption) and page 9 (taxable sales)
• Pub 35, Sales Tax Information for Public and Private Elementary and Secondary Schools page 1 (public schools) and page 2 (taxable transactions and non-taxable transactions)
• Pub 55, Sales Tax Information for Restaurants page 2 (admission charges)
• Pub 56, Sales Tax Information for Lodging Providers page 3 (admission charges)

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Advertisers' Purchases

Taxable:

• Utah Code §59-12-103(1)(l), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-110, Advertisers' Purchases and Sales Pursuant to Utah Code Ann. Section 59-12-103
• Pub 25, Sales and Use Tax General Information page 10 (goods consumed by the seller)
• Also see Graphic Design, Newspapers, and Printers.

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Agricultural Producers

Taxable:

• Utah Code §59-12-103(1)(l), sales and use tax base

Exempt:

• Utah Code §59-12-104(18) sales of tangible personal property used or consumed primarily and directly in farming operations
• Utah Code §59-12-104(19) sales of hay
• Utah Code §59-12-104(20) sales of seasonal crops

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-29, Wholesale Sale Defined Pursuant to Utah Code Ann. Section 59-12-102
• Admin. Rule R865-19S-49, Sales to and by Farmers and Other Agricultural Producers Pursuant to Utah Code Ann. Section 59-12-104
• Pub 5, Sales Tax Information for Vehicle & Watercraft Dealers and Body & Repair Shops page 3 (farmers)
• Pub 25, Sales and Use Tax General Information page 6 (entity-based exemptions) and page 7 (product-based exemptions)
• Pub 45, Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries pages 1-3

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Alcoholic Beverages

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(12) meals served by medical and nursing facility, church, charitable institution or institute of higher education
• Utah Code §59-12-104(25) resale exemption

Additional Resources - Taxable and Exempt:

• Pub 53, Sales Tax Information for Health Care Providers page 3 (inpatient meals)
• Pub 55, Sales Tax Information for Restaurants page 3 (alcoholic beverages)

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Amusement Devices and Rides

Taxable:

• Utah Code §59-12-103(1)(f), sales and use tax base

Exempt:

• Utah Code §59-12-104(40) unassisted sales

Additional Resources - Taxable and Exempt:

• Utah Code 59-12-102(8) assisted amusement device
• Admin. Rule R865-19S-34, admission to places of amusement
• Pub 25, Sales and Use Tax General Information page 7 (product-based exemptions) and page 9 (taxable sales)
• Pub 55, Sales Tax Information for Restaurants page 2 (admission charges)
• Pub 56, Sales Tax Information for Lodging Providers page 3 (admission charges)

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Art Sales

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(25) resale exemption

Additional Resources - Taxable and Exempt:

• Admin. Rule 865-19S-81, Sale of Art Pursuant to Utah Code Ann. Section 59-12-103

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Auctions

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(13) isolated sales
• Utah Code §59-12-104(25) resale exemption

Additional Resources - Taxable and Exempt:

• Admin. Rule 865-19S-38(f), Isolated and Occasional Sales Pursuant to Utah Code Ann. Section 59-12-104

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Authorized Carriers

Taxable:

Exempt:

• Utah Code §59-12-104(33) sales, leases or uses of tangible personal property

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(10) defines authorized carriers
• Pub 5, Sales Tax Information for Vehicle & Watercraft Dealers and Body & Repair Shops pages 2 (determining tax base) and 3 (authorized carriers, trailer dollies)

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Bundled Transactions

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(12) bundled transaction definition
• Tax Commission website regarding food and food ingredients

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Car Wash Transactions

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code § 59-12-104(7) unassisted cleaning or washing of tangible personal property

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(9) defines assisted cleaning or washing of tangible personal property
• Pub 25, Sales and Use Tax General Information page 7 (product-based exemptions) and page 12 (car wash transactions with examples)

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Cigarettes and Tobacco Products

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code § 59-12-104(25) resale exemption

Additional Resources - Taxable and Exempt:

• Utah Code §59-14-201 requires any entity selling cigarettes and/or tobacco products to obtain a license for each selling location
• Utah Code §59-14-204 identifies tax rates for cigarettes and tobacco products
• Tax Bulletin 10-99: Summary of selected 1999 cigarette stampers and persons responsible for collecting tobacco product tax
• Tax Bulletin 1-91: Cigarette vending machines and tobacco product samples
• Pub 25, Sales and Use Tax General Information page 12 (cigarette and tobacco products) and page 13 (vending machines)

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Cleaning or Washing Tangible Personal Property

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code § 59-12-104(7) unassisted cleaning or washing of tangible personal property

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(9) defines assisted cleaning or washing of tangible personal property
• Utah Code §59-12-102(96) defines tangible personal property
• Pub 25, Sales and Use Tax General Information page 7 (product-based exemptions), page 9 (taxable sales) and page 12 (car wash transactions)
• Pub 42, Sales Tax Information for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property, page 4 (washing or cleaning of the item)
• Pub 56, Sales Tax Information for Lodging Providers page 2 dry cleaning (see chart)
• See also Car Wash Transactions

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Common Carrier

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code § 59-12-104(7) unassisted cleaning or washing of tangible personal property

Additional Resources - Taxable and Exempt:

• Utah Code 59-12-102(18) defines common carrier
• Utah Code §59-12-104(4) sales to commercial airline
• Utah Code §59-12-104(5) parts and equipment installed in aircraft
• Utah Code §59-12-104(31) sales of aircraft manufactured in Utah
• Utah Code §59-12-104(33) sales, leases or uses by an authorized carrier

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Computer Software

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code § 59-12-104(25) resale exemption

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(21) defines computer software
• Utah Code §59-12-102(67) defines prewritten software
• Utah Code §59-12-102(96) defines tangible personal property
• Admin. Rule 865-19S-92, Computer Software and Other Related Transactions Pursuant to Utah Code Ann. Section 59-12-103

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Construction Materials Sold to ...

Utah Code §59-12-102(22) defines construction materials

Elementary and Secondary School (Grades K-12)

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code § 59-12-104(2) institutes of public education

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-42, Sales to The State of Utah and Its Subdivisions Pursuant to Utah Code Ann. Section 59-12-104
• Admin. Rule R865-19S-54, Governmental Exemption Pursuant to Utah Code Ann. Section 59-12-104
• Tax Bulletin 18-96: Sales of Books of Other Items of Tangible Personal Property by a Private Vendor Through a Public School or PTA
• Tax Bulletin 16-95: Public schools construction projects sales tax exemption
• Tax Bulletin 16-94: Clarification of sales tax exemption for sales made to state government entities
• Tax Bulletin 31-94, Purchases of construction materials
• Pub 35, Sales Tax Information for Public and Private Elementary and Secondary Schools page 3 Purchases of Construction Materials by Public Schools

Government Entities

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code § 59-12-104(2) government entities

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-41, Sales to The United States Government and Its Instrumentalities Pursuant to Utah Code Ann. Sections 59-12-104 and 59-12-106
• Admin. Rule R865-19S-42, Sales to The State of Utah and Its Subdivisions Pursuant to Utah Code Ann. Section 59-12-104
• Admin. Rule R865-19S-54, Governmental Exemption Pursuant to Utah Code Ann. Section 59-12-104
• Admin. Rule R865-19S-58, Materials and Supplies Sold to Owners, Contractors and Repairmen of Real Property Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
• Admin. Rule R865-19S-91, Sales of Tangible Personal Property to Government Project Managers and Supply Contractors Pursuant to Utah Code Ann. Sections 59-12-102, 59-12-103, and 59-12-104
• Tax Bulletin 16-94: Clarification of sales tax exemption for sales made to state government entities
• Tax Bulletin 31-94, Purchases of construction materials
• Pub 25, Sales and Use Tax General Information page 5 (entity-based exemptions)
• Pub 42, Sales Tax Installation for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property page 1 (real property), page 2 (who must pay or collect sales tax, purchases of construction materials for resale, incorrect seller practices), page 3 (installation of the item), page 4 (sales of construction materials to government agencies and religious or charitable organizations), page 5 examples

Religious and Charitable Institutions

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(8) sales made to or by religious or charitable institutions
• Utah Code §59-12-104.1 exemptions for religious or charitable institutions

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-43, Sales to or by Religious and Charitable Institutions Pursuant to Utah Code Ann. Section 59-12-104
• Admin. Rule R865-19S-58, Materials and Supplies Sold to Owners, Contractors and Repairmen of Real Property Pursuant to Utah Code Ann. Section 59-12-102 and 59-12-103
• Pub 25, Sales and Use Tax General Information page 6 (entity-based exemptions)
• Pub 42, Sales Tax Installation for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property page 4 (sales of construction materials to government agencies and religious or charitable organizations)

Telecommunications Service Providers

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Pub 62, Sales Tax Information for Telecommunications Service Providers page 1 Telephone Services Definitions

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Coupons

Taxable:

Exempt:

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-104(71) defines purchase price
• Admin. Rule R865-19S-62, Meal Tickets, Coupon Books, and Merchandise Cards Pursuant to Utah Code Ann. Section 59-12-103
• Admin. Rule R865-19S-68, Premiums, Gifts, Rebates, and Coupons Pursuant to Utah Code Ann. Sections 59-12- 102 and 59-12-103
• Pub 25, Sales and Use Tax General Information page 8 (purchase price), page 12 (coupons and Food Stamps & WIC)
• Pub 35, Sales Tax Information for Public and Private Elementary and Secondary Schools page 2 (non-taxable transactions)
• Pub 55, Sales Tax Information for Restaurants page 2 (restaurant operations)
• Pub 62, Sales Tax Information for Telecommunications Service Providers page 2 (E-911 funding), page 3 (poison control center funding and municipal telecommunications license tax)

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Delivery Charges

Taxable:

Exempt:

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(23) defines delivered electronically
• Utah Code §59-12-102(24) defines delivery charge
• Utah Code §59-12-102(71)(c)(ii)(D) purchase price does not include a separately stated delivery charge
• Pub 25, Sales and Use Tax General Information page 6 (entity-based exemptions), page 7 (product-based exemptions), page 8 (purchase price & sales price, delivery charges)

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Diplomatic Dignitaries

Taxable:

Exempt:

Additional Resources - Taxable and Exempt:

• Pub 25, Sales and Use Tax General Information page 6 (entity-based exemptions)
• See also Government Entities

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Drugs

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(10) drugs under certain conditions

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(2) defines drugs
• Pub 25, Sales and Use Tax General Information page 7 (product-based exemptions)
• Pub 53, Sales Tax Information for Health Care Providers page 1 (drugs)

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Durable Medical Equipment, and Disposable Medical Equipment and Supplies

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(35) provides exemptions based on certain qualifications
• Utah Code §59-12-104(67) sales of disposable home medical equipment or supplies exemption based on certain qualifications

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(27) defines disposable home medical equipment or supplies
• Utah Code §59-12-102(29) defines durable medical equipment
• Pub 25, Sales and Use Tax General Information page 7 (product-based exemptions)
• Pub 53, Sales Tax Information for Health Care Providers page 1 (durable medical equipment)

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Employer Sales to Employees

Taxable:

• Utah Code §59-12-103(1)(l), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule 865-19S-56, Sales by Employers to Employees Pursuant to Utah Code Ann. Section 59-12- 102
• Pub 25, Sales and Use Tax General Information page 10 (goods consumer by seller)

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Fees or Taxes Imposed by Municipalities

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Tax Bulletin 20-95: Calculation of taxes in instances when a municipality has imposed a city tax
• Pub 25, Sales and Use Tax General Information page 9 (taxes or fees imposed on the seller)
• Pub 54, Sales Tax Information for Public Utilities pages 1-2 (municipal energy sales and use tax)
• Pub 62, Sales Tax Information for Telecommunications Service Providers page 3 (municipal telecommunications license tax), page 4 (penalties), page 4 (see chart)

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Florists

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule 865-19S-50, Florists Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
• Pub 45, Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries page 1 (who is an agricultural producer and example 1)

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Food and Food Ingredients

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(4) certain sales to a commercial airline carrier for in-flight consumption
• Utah Code §59-12-104(12) exempts certain sales
• Utah Code §59-12-104(21) exempts food paid with federal food stamps or Women, Infants and Children (WIC) coupons
• Utah Code §59-12-104(25) resale

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(33) defines food and food ingredients
• Utah Code §59-12-102(62) defines prepared food
• Utah Code §59-12-103(2)(b)(iii) sales tax rate
• Utah Code §59-12-602(4) defines restaurant
• Tax Commission website regarding food and food ingredients
• Admin. Rule R865-19S-119, Certain Transactions Involving Food and Lodging Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
• Tax Bulletin 04-06: Reduction in statewide sales tax rate on food & food ingredients
• Pub 25, Sales and Use Tax General Information page 2 (non-nexus filers), page 3 (state sales and use tax rate), page 4 (tourism tax), pages 7-8 (product-based exemptions), page 9 (food and food ingredients), page 12 (food stamps and WIC), page 13 (vending machines)
• Pub 35, Sales Tax Information for Public and Private Elementary and Secondary Schools page 1 (private schools), pages 2-3 (non-taxable transactions)
• Pub 53, Sales Tax Information for Health Care Providers page 3 (inpatient meals)
• Pub 55, Sales Tax Information for Restaurants page 1 (definition of a restaurant), page 2 (restaurant operations)

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Food Stamps and WIC

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(21) exempts food paid with federal food stamps or Women, Infants and Children (WIC) coupons

Additional Resources - Taxable and Exempt:

• Pub 25, Sales and Use Tax General Information page 2 (non-nexus filers), page 3 (state sales and use tax rate), page 4 (tourism tax), pages 7-8 (product-based exemptions), page 9 (food and food ingredients), page 12 (food stamps and WIC), page 13 (vending machines)

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Fuel

Taxable:

• Utah Code §59-12-103(1)(a), (c) and (d), sales and use tax base

Exempt:

• Utah Code §59-12-104(1) sales of aviation fuel, motor fuel, and special fuel
• Utah Code §59-12-104(39) sales of natural gas, electricity, heat, coal, fuel oil, or other fuels for industrial use

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(38) defines industrial use
• Utah Code §59-12-102(75) defines residential use
• Utah Code §59-12-103(2)(b)(i) sales tax rate for residential use
• Tax Bulletin 5-93: Approved fleet card sales of fuels to government entities
• Admin. Rule R865-19S-35, Residential or Commercial Use of Gas, Electricity, Heat, Coal, Fuel Oils or Other Fuels Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
• Pub 5, Sales Tax Information for Vehicles & Watercraft Dealers and Body & Repair Shops page 3 (authorized carrier), page 4 (qualifying/non-qualifying items – marine)
• Pub 25, Sales and Use Tax General Information page 6 (entity-based exemptions), page 7 (product-based exemptions), page 9 (taxable sales)
• Pub 45, Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries page 2 agricultural exemption
• Pub 54, Sales Tax Information for Public Utilities page 1 (municipal energy sales and use tax)

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Furnish and Install Contracts

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(22) defines construction materials
• Admin. Rule R865-19S-23, Exemption Certificates Pursuant to Utah Code Ann. Sections 59-12-106 and 59-12- 104
• Admin. Rules R865-19S-58, Materials and Supplies Sold to Owners, Contractors and Repairmen of Real Property Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
• Tax Bulletin 11-01, Sales Tax Treatment of Goods That a Vendor Both Furnishes and Installs to Real Property
• Pub 42, Sales of Real Property and Tangible Personal Property Permanently Attached to Real Property page 2 (who must pay or collect sales tax), pages 2-3 (incorrect seller practices)
• Pub 45, Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries page 2 retail exemption

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Government Entities

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(2) exempts certain sales to government entities

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-41, Sales to The United States Government and Its Instrumentalities Pursuant to Utah Code Ann. Sections 59-12-104 and 59-12-106
• Admin. Rule R865-19S-42, Sales to The State of Utah and Its Subdivisions Pursuant to Utah Code Ann. Section 59-12-104
• Admin. Rule R865-19S-54, Governmental Exemption Pursuant to Utah Code Ann. Section 59-12-104
• Admin. Rule R865-19S-58, Materials and Supplies Sold to Owners, Contractors and Repairmen of Real Property Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
• Admin. Rule R865-19S-87 , Government-Owned Tooling and Equipment Exemption Pursuant to Utah Code Ann. Section 59-12-104
• Admin. Rule R865-19S-91, Sales of Tangible Personal Property to Government Project Managers and Supply Contractors Pursuant to Utah Code Ann. Sections 59-12-102, 59-12-103, and 59-12-104
• Tax Bulletin 31-94, Purchases of construction materials
• Tax Bulletin 9-99, Sales tax exemption for federal, state & local governments
• Pub 25, Sales and Use Tax General Information page 5 (waste tire recycling fee, entity-based exemptions), page 7 (use-based exemptions), page 12 (money orders, faxes and photocopies)
• Pub 42, Sales Tax Installation for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property page 4 (sales of construction materials to government agencies and religious or charitable institutions)

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Graphic Design

Taxable:

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-111, Graphic Design Services Pursuant to Utah Code Ann. Section 59-12-103
• Tax Bulletin 15-00: Sales and Use Tax Treatment of Purchases of Graphic Design Services

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Hearing Aids

Taxable:

Exempt:

• Utah Code §59-12-104(44) hearing aids

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(38) defines hearing aid
• Pub 25, Sales and Use Tax General Information page 7 (use-based exemptions, product-based exemptions)
• Pub 53, Sales Tax Information for Health Care Providers page 2 (hearing aids)

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Ice

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-57, Ice Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
• Pub 55, Sales Tax Information for Restaurants page 2 (application of restaurant tax)
• To determine which type of ice is taxed at the full or reduced rate, see Tax Commission website regarding food and food ingredients

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Installation Charges

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(42) defines installation charge
• Utah Code §59-12-102(77) defines repair
• Utah Code §59-12-102(71)(c)(ii)(E) purchase price does not include separately stated installation charges as defined in 59-12-102(42)
• Pub 25, Sales and Use Tax General Information page 8 (installation charges)
• Pub 42, Sales Tax Installation for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property pages 1-2 (real property), page 2 (who must pay or collect sales tax, purchases of construction material for resale), page 3 (installation of the item), page 4 (sales of construction materials to government agencies and religious or charitable institutions), pages 5-7 examples
• Pub 45, Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries page 1 (resale exemption exclusion), page 2 (example 4), page 3 (example 9)

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Interstate Sales

Taxable:

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-44, Sales In Interstate Commerce Pursuant to Utah Code Ann. Section 59-12-104
• Pub 5, Sales Tax Information for Vehicles & Watercraft Dealers and Body & Repair Shops page 3 (interstate sales, authorized carriers and
• Pub 25, Sales and Use Tax General Information page 6 (entity-based exemptions), page 7 (product-based exemptions), page 11 (reminders)
• Pub 62, Sales Tax Information for Telecommunications Service Providers page 1 (telephone services definitions), page 4 (see chart, Federal Universal Service Fund)

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Isolated or Occasional Sales

Taxable:

Exempt:

• Utah Code §59-12-104(13) isolated sales

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-38, Isolated and Occasional Sales Pursuant to Utah Code Ann. Section 59-12-104
• Admin. Rule 865-19S-61(G) , Meals Furnished Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
• Pub 5, Sales Tax Information for Vehicles & Watercraft Dealers and Body & Repair Shops page 6 (vehicle transfers to or from trusts)
• Pub 25, Sales and Use Tax General Information page 7 (product-based exemptions)

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Labor

Taxable:

• Utah Code §59-12-103(1)(g) and (h), sales and use tax base

Exempt:

• Utah Code §59-12-104(7) unassisted sales

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(8) defines assisted sales
• Admin. Rule R865-19S-51, Fabrication Labor in Connection With Retail Sales of Tangible Personal Property Pursuant to Utah Code Ann. Section 59-12-103
• Admin. Rule R865-19S-78, Charges for Labor and Repair Under an Extended Warranty Agreement Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
• Pub 5, Sales Tax Information for Vehicles & Watercraft Dealers and Body & Repair Shops page 2 (determining tax base), page 2 (paint, parts and other purchases for resale), page 3 (farmers)
• Pub 25, Sales and Use Tax General Information page 6 (entity-based exemptions), page 7 (use-based exemptions, product-based exemptions), page 8 (purchase price and sales price, repair charges), page 9 (taxable sales), page 12 (car wash transactions)
• Pub 42, Sales Tax Installation for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property page 3 (installation of the item), pages 3-4 (repair of the item), pages 5-7 examples
• Pub 45, Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries page 2 agricultural exemption

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Laundry and Dry Cleaning

See Cleaning or Washing of Tangible Personal Property

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Leases of Tangible Personal Property

Taxable:

• Utah Code §59-12-103(1)(k), sales and use tax base

Exempt:

• Utah Code §59-12-104(54) sale-leaseback transactions

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(43) defines lease or rental and furnishing tangible personal property along with an operator
• Utah Code §59-12-102(71) defines purchase price and includes information on leases
• Utah Code §59-12-102(80) defines retail sale and includes information on leases
• Utah Code §59-12-102(82) defines sale and includes information on leases
• Utah Code §59-12-102(84) defines sale-leaseback
• Utah Code §59-12-102(88) defines seller
• Admin. Rule R865-12L-12, Leases and Rentals Pursuant to Utah Code Ann. Section 59-12-204
• Admin. Rule R865-19S-32, Leases and Rentals Pursuant to Utah Code Ann. Section 59-12-103
• Pub 5, Sales Tax Information for Vehicle & Watercraft Dealers and Body & Repair Shops page 1 (definitions and determining tax base), pages 2-3 (lease transactions), page 3 (authorized carriers, multiple trailers, auxiliary equipment), page 4 (resale/re-lease and trade-in exemption)
• Pub 25, Sales and Use Tax General Information page 2 (sales tax), page 3 (example 1), page 4 (tourism tax and motor vehicle rental tax), page 6 (entity-based exemptions), pages 6-7 (use-based exemptions), page 8 (purchase price and sales price), page 9 (taxable sales), page 11 (penalties), page 11 (record keeping requirements)
• Pub 35, Sales Tax Information for Public and Private Elementary and Secondary Schools page 2 (non-taxable transactions)
• Pub 42, Sales Tax Installation for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property page 3 (tangible personal property permanently attached to real property)
• Pub 45, Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries page 2 (agricultural exemption)

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Lodging Accommodations

Taxable:

• Utah Code §59-12-103(1)(i) taxable transactions
• Utah Code §59-12-301 allows counties to impose a tax on temporary lodging
• Utah Code §59-12-352 allows cities and towns to impose tax on temporary lodging
• Utah Code §59-12-353 allows certain cities and towns to impose an additional transient room tax on temporary lodging
• Utah Code §59-12-603 allows a county of the first class to impose a tourism tax on temporary lodging

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-79, Tourist Home, Hotel, Motel, or Trailer Court Accommodations and Services Defined Pursuant to Utah Code Ann. Sections 59-12-103, 59-12-301, 59-12-352, and 59-12-353
• Admin. Rule R865-19S-96, Transient Room Tax Collection Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-301
• Admin. Rule R865-19S-119, Certain Transactions Involving Food and Lodging Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
• Tax Bulletin 13-99: Hotel/Motel charges for access to videos, video games, television programs, or cable or satellite broadcasts
• Pub 25, Sales and Use Tax General Information lodging and/or rental, page 3 (resort communities tax), page 4 (tourism tax, transient room tax), page 9 (taxable sales)
• Pub 56, Sales Tax Information for Lodging Providers
• See also Government Entities; Religious & Charitable Institutions

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Mailing Lists

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(52) mailing lists

Additional Resources - Taxable and Exempt:

• Pub 25, Sales and Use Tax General Information page 7 (use-based exemptions)

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Manufactured Homes

Taxable:

• Utah Code §59-12-103(1)(l), sales and use tax base

Exempt:

• Utah Code §59-12-104(34) percentage of new and used manufactured homes

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(46) defines manufactured home
• Tax Bulletin 21-95: Calculating Sales Tax Exemption on the Sale of a Manufactured Home When the Dealer Accepts a Trade-in
• Pub 5, Sales Tax Information for Vehicle & Watercraft Dealers and Body & Repair Shops page 2 (determining tax base), page 3 (out-of-Utah dealer/manufacturer’s transactions, page 5 (refund of sales tax on repurchase of a motor vehicle)
• Pub 25, Sales and Use Tax General Information page 3 (resort communities tax), page 7 (product-based exemptions), page 13 (trade-in on manufactured homes)

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Manufacturers

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(14) purchase or lease of machinery and equipment
• Utah Code §59-12-104(22) sales of nonreturnable items to manufacturers
• Utah Code §59-12-104(31) sales of aircraft manufactured in Utah
• Utah Code §59-12-105, Certain exempt sales to be reported

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-51, Fabrication Labor in Connection With Retail Sales of Tangible Personal Property Pursuant to Utah Code Ann. Section 59-12-103
• Admin. Rule R865-19S-60 , Sales of Machinery, Fixtures and Supplies to Manufacturers, Businessmen and Others Pursuant to Utah Code Ann. Section 59-12-103
• Admin. Rule R865-19S-85 , Sales and Use Tax Exemptions for Certain Purchases by a Manufacturing Facility Pursuant to Utah Code Ann. Section 59-12-104
• Admin. Rule R865-19S-87 , Government-Owned Tooling and Equipment Exemption Pursuant to Utah Code Ann. Section 59-12-104
• Pub 25, Sales and Use Tax General Information pages 6-7 (use-based exemptions), page 11 (penalties)
• Pub 42, Sales Tax Installation for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property page 3 (tangible personal property permanently attached to real property)

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Meals

Taxable:

• Utah Code §59-12-103(1)(a) and (e), sales and use tax base

Exempt:

• Utah Code §59-12-104(12) certain meals

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(65) defines prepared food
• Utah Code §59-12-602(4) defines restaurant
• Admin. Rule R865-19S-56, Sales by Employers to Employees Pursuant to Utah Code Ann. Section 59-12- 102
• Admin. Rule R865-19S-61, Meals Furnished Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12- 104
• Admin. Rule R865-19S-62, Meal Tickets, Coupon Books, and Merchandise Cards Pursuant to Utah Code Ann. Section 59-12-103
• Pub 25, Sales and Use Tax General Information page 8 (product-based exemptions), page 9 (taxable sales)
• Pub 35, Sales Tax Information for Public and Private Elementary and Secondary Schools pages 2-3 (non-taxable transactions).
• Pub 53, Sales Tax Information for Health Care Providers page 3 (inpatient meals)
• Pub 55, Sales Tax Information for Restaurants page 2 (application of restaurant tax and restaurant operations)

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Medicine

See Drugs

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Memorial Markers

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-63, Sales of Memorial Markers Pursuant to Utah Code Ann. Section 59-12-103
• Admin. Rule R865-19S-58, Materials and Supplies Sold to Owners, Contractors and Repairmen of Real Property Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103

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Mobility Enhancing Equipment

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(12) provides exemptions based on certain qualifications

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(51) defines mobility enhancing equipment
• Pub 25, Sales and Use Tax General Information page 7 (product-based exemptions)
• Pub 53, Sales Tax Information for Health Care Providers page 2

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Money Orders, Faxes & Photocopies

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(41) exemptions for governmental entities and schools

Additional Resources - Taxable and Exempt:

• Tax Bulletin 15-07, 2007 Legislative Sales Tax Changes, SB22
• Tax Bulletin 12-97, Sales tax exemption for certain sales by the state and its political subdivisions
• Pub 25, Sales and Use Tax General Information page 12 (money orders, faxes and photocopies)
• Pub 35, Sales Tax Information for Public and Private Elementary and Secondary Schools page 2 (non-taxable transactions)

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Motion Pictures or Video Productions

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(56) provides exemptions based on certain qualifications

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(64) defines post-production
• Admin. Rule R865-19S-37, Exempt Sales of Commercials, Audio Tapes, and Video Tapes by or to Motion Pictures Exhibitors and Distributors Pursuant to Utah Code Ann. Section 59-12-104
• Admin. Rule R865-19S-120, Sales and Use Tax Exemption Relating to Film, Television, and Video Pursuant to Utah Code Ann. Section 59-12-104
• Pub 54, Sales Tax Information for Public Utilities page 2 (multi-channel audio and video services)
• Pub 56, Sales Tax Information for Lodging Providers page 2 (see chart)

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Motor Vehicles

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(9) provides exemption information for vehicles required to be registered in Utah
• Utah Code §59-12-104(17) provides exemption information for motor vehicle trade-ins
• Utah Code §59-12-104(18) provides exemption information pertaining to agricultural vehicles
• Utah Code §59-12-104(24) provides exemption information pertaining to vehicles registered outside this state
• Utah Code §59-12-104(33) provides exemption information pertaining to sales, lease or use of vehicles by authorized carriers
• Utah Code §59-12-104(48) provides exemption information pertaining vehicle issued a temporary sports event registration certificate
• Utah Code §59-12-104(60) manufacturer rebate for vehicles

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(56) defines motor vehicles per Utah Code §41-1a-102
• Admin. Rule R865-19S-30, Sale of a Vehicle or Vessel by a Person Not Regularly Engaged in Business Pursuant to Utah Code Ann. Section 59-12-104
• Admin. Rule R865-19S-38, Isolated and Occasional Sales Pursuant to Utah Code Ann. Section 59-12-104
• Admin. Rule R865-19S-72, Trade-ins and Exchanges Pursuant to Utah Code Ann. Section 59-12-102
• Admin. Rule R865-19S-76, Painters, Polishers, and Car Washers Pursuant to Utah Code Ann. Sections 59-12- 103 and 59-12-104
• Admin. Rule 865-19S-82, Demonstration, Display, and Trial Pursuant to Utah Code Ann. Section 59-12-104
• Admin. Rule R865-19S-98 , Sales and Use Tax Exemption for Vehicles, Off-highway Vehicles, and Boats Required to be Registered, and Boat Trailers and Outboard Motors Pursuant to Utah Code Ann. Section 59-12-104
• Admin. Rule R865-19S-99, Sales and Use Taxes on Vehicles Purchased in Another State Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104(26), (28)
• Admin. Rule R865-19S-101 , Application of Sales Tax to Fees Assessed in Conjunction with the Retail Sale of a Motor Vehicle Pursuant to Utah Code Ann. Section 59-12-103
• Tax Bulletin 8-93: Refund of sales taxes on repurchases of motor vehicles
• Tax Bulletin 4-91: Vehicle transfers to or from trusts
• Tax Bulletin 11-91: Bad debts & repossessions
• Tax Bulletin 8-90: Tourist, recreation & convention facilities
• Pub 5, Sales Tax Information for Vehicle & Watercraft Dealers and Body & Repair Shops
• Pub 25, Sales and Use Tax General Information page 3 (resort communities tax), page 4 (tourism tax, motor vehicle rental tax), page 10 (returned checks and bad debt)
• Pub 53, Sales Tax Information for Health Care Providers page 2 (mobility enhancing equipment)

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Native Americans

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Tax Bulletin 7-00, Collection of Sales Tax on Sales to Tribal Members
• Tax Bulletin 23-94, Taxable and non-taxable sales to tribal members
• Pub 25, Sales and Use Tax General Information page 6 (entity-based exemptions)

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Newspapers

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(16) sales of newspapers or newspaper subscriptions

Additional Resources - Taxable and Exempt:

• Admin. Rule 865-19S-65, Newspapers Pursuant to Utah Code Ann. Section 59-12-103
• Pub 25, Sales and Use Tax General Information page 7 (product-based exemptions), page 10 (goods consumed by the seller), page 12 (newspaper and postage)

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Nonprofit Organizations

See Religious & Charitable Institutions

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Nonreturnable Containers

Taxable:

Exempt:

• Utah Code §59-12-104(22) sales of nonreturnable items

Additional Resources - Taxable and Exempt:

• Tax Bulletin 18-94: Decrease in state sales tax rate; clarification of container exemption from sales tax; sales tax calculation on vending machine sales
• Pub 25, Sales and Use Tax General Information page 7 (use-based exemptions)
• Pub 45, Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries page 2 (non-returnable containers and labels)

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Photographers

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-75, Sales by Photographers, Photo Finishers, and Photostat Producers and Engravers Pursuant to Utah Code Ann. Section 59-12-103
• Pub 35, Sales Tax Information for Public and Private Elementary and Secondary Schools page 2 (taxable transactions)

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Pollution Control Facilities

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(11) sales or use of property, materials, or services used in the construction of or incorporated in pollution control facilities

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-83 , Pollution Control Facilities Pursuant to Utah Code Ann. Section 59-12- 104

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Premiums and Gifts

Taxable:

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-68, Premiums, Gifts, Rebates, and Coupons Pursuant to Utah Code Ann. Sections 59-12- 102 and 59-12-103
• Pub 5, Sales Tax Information for Vehicle & Watercraft Dealers and Body & Repair Shops page 6 (vehicles transfers to or from trusts)
• Pub 25, Sales and Use Tax General Information page 11 (premiums and gifts)

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Prepared Foods

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(11) resale exemption

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(65) defines prepared food
• Utah Code §59-12-602(4) defines restaurant
• Admin. Rule R865-12L-17, Administration of the Tourism, Recreation, Cultural, and Convention Facilities Tax Pursuant to Utah Code Ann. Sections 59-12-602 and 59-12-603.
• Pub 25, Sales and Use Tax General Information page 4 (tourism tax), page 7 (product-based exemptions), page 9 (food and food ingredients, prepared food), page 13 (vending machine sales)
• Pub 35, Sales Tax Information for Public and Private Elementary and Secondary Schools pages 2-3 (non-taxable transactions)
• Pub 53, Sales Tax Information for Health Care Providers page 3 (inpatient meals)
• Pub 55, Sales Tax Information for Restaurantspage 1 (definition of a restaurant), page 2 (application of restaurant tax, restaurant operations)
• Tax Commission website pertaining to food and food ingredients

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Printers & Printing Companies

Taxable:

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-80, Printers' Purchases and Sales Pursuant to Utah Code Ann. Section 59-12- 103
• Tax Bulletin 16-00: Printers' Purchases and Sales
• Pub 25, Sales and Use Tax General Information page 10 (goods consumed by the seller)
• Pub 42, Sales Tax Installation for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property page 5 (printing press example)
• See also Graphic Design

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Prosthetic Devices

Taxable:

Exempt:

• Utah Code §59-12-104(55) provides exemptions based on certain qualifications

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(68) defines prosthetic device
• Pub 25, Sales and Use Tax General Information page7 (product-based exemptions)
• Pub 53, Sales Tax Information for Health Care Providers page 2 (prosthetic devices)

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Purchase Price

Taxable:

• Utah Code §59-12-103(1), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(71) defines purchase price and sales price
• Pub 25, Sales and Use Tax General Information page 8 (purchase price and sales price)

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Real Property

Taxable:

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-58, Materials and Supplies Sold to Owners, Contractors and Repairmen of Real Property Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
• Admin. Rule R865-19S-63, Sales of Memorial Markers Pursuant to Utah Code Ann. Section 59-12-103
• Admin. Rule R865-19S-78, Charges for Labor and Repair Under an Extended Warranty Agreement Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
• Pub 5, Sales Tax Information for Vehicle & Watercraft Dealers and Body & Repair Shops page 4 (trade-in exemption)
• Pub 25, Sales and Use Tax General Information page 5 (entity-based exemptions), page 8 (real property, tangible personal property permanently attached to real property, installation charges, repair charges)
• Pub 42, Sales Tax Installation for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property
• Pub 45, Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries pages 2-3 (resale exemption)
• Pub 56, Sales Tax Information for Lodging Providers page 2 (see chart)
• Pub 62, Sales Tax Information for Telecommunications Service Providers page 1 (telephone services definitions)

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Religious or Charitable Institutions

Taxable:

Exempt:

• Utah Code §59-12-104(8) provides exemptions for religious or charitable functions or activities

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-100, Procedures for Exemption from and Refund of Sales and Use Taxes Paid by Religious and Charitable Institutions Pursuant to Utah Code Ann. Section 59-12-104.1
• Admin. Rule R865-19S-105, Procedures for Refund of Sales and Use Taxes Paid on Food Donated to a Qualified Emergency Food Agency Pursuant to Utah Code Ann. Section 59-12-902
• Tax Bulletin 2-96: Sales tax exemption for purchases of construction materials made by religious or charitable institutions
• Tax Bulletin 18-96: Sales of Books of Other Items of Tangible Personal Property by a Private Vendor Through a Public School or PTA
• Tax Bulletin 13- 93-V : Purchases by religious & charitable institutions
• Pub 25, Sales and Use Tax General Information page 6 (entity-based exemptions)
• Pub 35, Sales Tax Information for Public and Private Elementary and Secondary Schools page 1 (private schools) and page 3 (non-taxable transactions)
• Pub 42, Sales Tax Installation for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property page 4 (sales of construction materials to government agencies and religious or charitable organizations)
• Pub 56, Sales Tax Information for Lodging Providers page 3 (what is exempt)

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Repair Charges

Taxable:

• Utah Code §59-12-102(1)(g), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(77) defines repair or renovation of tangible personal property
• Admin. Rule R865-12L-13, Repairmen and Servicemen Pursuant to Utah Code Ann. Section 59-12-204
• Admin. Rule R865-19S-32, Leases and Rentals Pursuant to Utah Code Ann. Section 59-12-103
• Admin. Rule R865-19S-58, Materials and Supplies Sold to Owners, Contractors and Repairmen of Real Property Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
• Admin. Rule R865-19S-59, Sales of Materials and Services to Repairmen Pursuant to Utah Code Ann. Section 59-12-103
• Admin. Rule R865-19S-78, Charges for Labor and Repair Under an Extended Warranty Agreement Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
• Admin. Rule R865-19S-90, Telephone Service Pursuant to Utah Code Ann. Section 59-12-103
• Pub 5, Sales Tax Information for Vehicle & Watercraft Dealers and Body & Repair Shops
• Pub 25, Sales and Use Tax General Information page 4 (tourism tax, motor vehicle rental tax), page 6 (entity-based exemptions, use-based exemptions), page 7 (product-based exemptions), page 8 (tangible personal property permanently attached to real property, installation charges, repair charges), page 9 (taxable sales)
• Pub 42, Sales Tax Installation for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property
• Pub 45, Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries page 2 (agricultural exemption)
• Pub 53, Sales Tax Information for Health Care Providers page 1 (durable medical equipment), page 2 (mobility enhancing equipment, prosthetic devices, hearing aids)
• Pub 62, Sales Tax Information for Telecommunications Service Providers page 1 (telephone services definitions)
• See also Cleaning or Washing Tangible Personal Property

Top of Page

Resale

Taxable:

Exempt:

• Utah Code §59-12-104(23) tangible personal property stored in Utah for resale
• Utah Code §59-12-104(25) tangible personal property purchased in Utah for resale

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-23, Exemption Certificates Pursuant to Utah Code Ann. Sections 59-12-106 and 59-12-104
• Admin. Rule R865-19S-29, Wholesale Sale Defined Pursuant to Utah Code Ann. Section 59-12-102
• Admin. Rule R865-19S-57, Ice Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
• Admin. Rule R865-19S-59, Sales of Materials and Services to Repairmen Pursuant to Utah Code Ann. Section 59-12-103
• Admin. Rule R865-19S-60, Sales of Machinery, Fixtures and Supplies to Manufacturers, Businessmen and Others Pursuant to Utah Code Ann. Section 59-12-103
• Admin. Rule R865-19S-61, Meals Furnished Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12- 104
• Admin. Rule R865-19S-65, Newspapers Pursuant to Utah Code Ann. Section 59-12-10
• Admin. Rule R865-19S-76 , Painters, Polishers, and Car Washers Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
• Admin. Rule R865-19S-80 , Printers' Purchases and Sales Pursuant to Utah Code Ann. Section 59-12-103
• Admin. Rule R865-19S-81, Sale of Art Pursuant to Utah Code Ann. Section 59-12-103
• Admin. Rule R865-19S-82, Demonstration, Display, and Trial Pursuant to Utah Code Ann. Section 59-12- 104
• Admin. Rule R865-19S-93, Waste Tire Recycling Fee Pursuant to Utah Code Ann. Section 19-6-808
• Admin. Rule R865-19S-109, Sales Tax Nature of Veterinarians' Purchases and Sales Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
• Admin. Rule R865-19S-119, Certain Transactions Involving Food and Lodging Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
• Pub 5, Sales Tax Information for Vehicle & Watercraft Dealers and Body & Repair Shops page 2 (paint, parts and other purchases for resale), page 4 (resale/re-lease), page 5 (repossession credits)
• Pub 25, Sales and Use Tax General Information page 2 (use tax, sales tax license), page 6 (use-based exemptions), page 7 (product-based exemptions)
• Pub 42, Sales Tax Installation for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property page 2 (who must pay or collect sales tax, purchases of construction materials for resale), page 4 (sales of construction materials to government agencies and religious or charitable organizations)
• Pub 45, Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries page 1 (what can an agricultural producer purchase tax free), pages 1-2 (resale exemption), page 2 (agricultural exemption, non-returnable containers), page 3 (component part or ingredient, sale for resale)
• Pub 54, Sales Tax Information for Public Utilities page 1 (municipal energy sales and use tax)

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Returnable Containers

Taxable:

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S- 48 , Sales Tax Exemption For Coverings and Containers Pursuant to Utah Code Ann. Section 59-12-104
• Pub 25, Sales and Use Tax General Information page 10 (goods consumed by the seller), page 13 (returnable containers)

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Returned Merchandise

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-20, Basis for Reporting Tax Pursuant to Utah Code Ann. Section 59-12-107
• Pub 25, Sales and Use Tax General Information page 13 (returned merchandise)

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Semiconductors

Taxable:

Exempt:

• Utah Code §59-12-104(46) provides exemption criteria for certain sales or leases
• Utah Code §59-12-105, Certain exempt sales to be reported

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(89) defines semiconductor fabricating, processing, research, or development materials
• Pub 25, Sales and Use Tax General Information page 6 (entity-based exemptions), page 11 (penalties)

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Ski Resorts

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(37) electricity to operate a passenger ropeway
• Utah Code §59-12-104(38) for certain sales to a ski resort

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-102 , Calculation of Qualifying Exempt Electricity Sales to Ski Resorts Pursuant to Utah Code Ann. Section 59-12-104
• Pub 25, Sales and Use Tax General Information page 7 (use-based exemptions), page 9 (taxable sales)
• Pub 55, Sales Tax Information for Restaurants page 2 (admission charges)
• Pub 56, Sales Tax Information for Lodging Providers page 3 (resort packages)

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Special Events

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt:

• Pub 25, Sales and Use Tax General Information page 13 (special events)
• Tax Commission special event website

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Tangible Personal Property

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(2) institutes of public education and government entities
• Utah Code §59-12-104(8) sales made to or by religious or charitable institutions

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(21) defines construction materials
• Utah Code §59-12-102(96) defines tangible personal property
• Admin. Rule 865-19S-58, Materials and Supplies Sold to Owners, Contractors and Repairmen of Real Property Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
• Pub 25, Sales and Use Tax General Information page 5 (entity-based exemptions), page 8 (tangible personal property permanently attached to real property, installation charges, repair charges)
• Pub 35, Sales Tax Information for Public and Private Elementary and Secondary Schools page 1 (who must pay or collect sales tax), page 2 (taxable transactions)
• Pub 42, Sales Tax Installation for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property
• Pub 45, Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries pages 1-2 (resale exemption), page 2 (agricultural exemption, component part or ingredient), page 3 (what can an agricultural producer sell tax-free)
• Pub 53, Sales Tax Information for Health Care Providers page 2 ( optometrists, opticians and ophthalmologists )
• Pub 56, Sales Tax Information for Lodging Providers page 1 (operations of lodging accommodations), page 2 (safety box in chart), page 3 (what is exempt)
• Pub 62, Sales Tax Information for Telecommunications Service Providers page 1 (telephone services definitions)
• See also Section 5, Tangible Personal Property

Top of Page

Telecommunications

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(64)certain purchases or leases of equipment

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(98) defines telecommunications enabling or facilitating equipment, machinery, or software
• Utah Code §59-12-102(99) defines telecommunications equipment, machinery, or software required for 911 service
• Utah Code §59-12-102(100) defines telecommunications maintenance or repair equipment, machinery, or software
• Utah Code §59-12-102(101) defines t elecommunications switching or routing equipment, machinery, or software
• Utah Code §59-12-102(102) defines t elecommunications transmission equipment, machinery, or software
• Utah Code §59-12-102(103) defines telephone service
• Utah Code §59-12-102(104) defines telephone service address
• Utah Code §59-12-102(105) defines telephone service provider
• Admin. Rule R865-19S-90 , Telephone Service Pursuant to Utah Code Ann. Section 59-12-103
• Admin. Rule R865-19S-118, Collection of Municipal Telecommunications License Tax Pursuant to Utah Code Ann. Section 10-1-405
• Pub 25, Sales and Use Tax General Information page 7 (use-based exemptions)
• Pub 62, Sales Tax Information for Telecommunications Service Providers

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Tips or Gratuities

Taxable:

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S- 94 , Tips, Gratuities and Cover Charges Pursuant to Utah Code Ann. Section 59-12- 103
• Tax Bulletin 5-92: Tips, gratuities and cover charges
• Pub 55, Sales Tax Information for Restaurants page 2 (tips and gratuities)

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Tour Operators & Outfitters

Taxable:

Exempt:

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S- 113, Sales Tax Obligations of Jeep, Snowmobile, Aircraft, and Boat Tour Operators, River Runners, Outfitters, and Other Sellers Providing Similar Services Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-107
• Tax Bulletin 6-01, Summary of 2001 Sales Tax Legislation and Additional Sales Tax Information
• Pub 25, Sales and Use Tax General Information page 6 (entity-based exemptions), page 9 (taxable sales)
• Pub 55, Sales Tax Information for Restaurants page 2 (admission charges)
• Pub 56, Sales Tax Information for Lodging Providers page 3 (admission charges, tours)

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Towing Charges

Taxable:

• Towing charges in connection with the sale or repair of tangible personal property

Exempt:

• Towing charges without any sales or repairs

Additional Resources - Taxable and Exempt:

• Pub 5, Sales Tax Information for Vehicle & Watercraft Dealers and Body & Repair Shops page 2 (determining tax base, towing charges)

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Towing Charges

Taxable:

Exempt:

Additional Resources - Taxable and Exempt:

• Utah Code §59-12-102(24) defines delivery charge
• Utah Code §59-12-102(66) defines purchase price and sales price
• Admin. Rule R865-19S-113, Sales Tax Obligations of Jeep, Snowmobile, Aircraft, and Boat Tour Operators, River Runners, Outfitters, and Other Sellers Providing Similar Services Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-107
• Pub 35, Sales Tax Information for Public and Private Elementary and Secondary Schools page 1 (private schools), page 2 (non-taxable transactions)

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Vending Machine Sales

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

• Utah Code §59-12-104(3) certain sales

Additional Resources - Taxable and Exempt:

• Admin. Rule R865-19S-74, Vending Machines Pursuant to Utah Code Ann. Section 59-12-104
• Tax Bulletin 18-94: Decrease in state sales tax rate; clarification of container exemption from sales tax; sales tax calculation on vending machine sales
• Tax Bulletin 1-91: Cigarette vending machines and tobacco product samples
• Pub 25, Sales and Use Tax General Information page 3 (determining tax base), page 9 (taxable sales), page 13 (vending machine sales)
• Pub 35, Sales Tax Information for Public and Private Elementary and Secondary Schools page 2 (taxable transactions), page 3 (non-taxable transactions)
• Pub 55, Sales Tax Information for Restaurants page 2 (restaurant operations)
• Pub 56, Sales Tax Information for Lodging Providers page 2 (see chart)
• Tax Commission website regarding food and food ingredients

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Veterinarians

Taxable:

• Utah Code §59-12-103(1)(a), sales and use tax base

Exempt:

Additional Resources - Taxable and Exempt: