95-098
Response
January 2, 1995
Request
XXXXX
Utah
State Tax Commission
210
North 1950 West
Salt
Lake City, UT 84134
Dear
XXXXX
Re: Request
for Sales Tax Exemption
XXXXX
Sales tax exempt status is hereby
requested for the security street light located at the entrance to the XXXXX.
By resolution of the XXXXX County Board
of Commissioners, XXXXX, a non-profit, XXXXX County Public Agency, is
responsible for providing water service, and snow removal and
transportation-related services for and on behalf of the residents and lot
owners of XXXXX subdivision.
Transportation/road-related/snow-removal services were incorporated into
the responsibilities of XXXXX by resolution approved and adopted by the XXXXX
County Board of Commissioners effective XXXXX.
XXXXX was originally created and was charged with the responsibility of
providing water service by resolution approved and adopted by the XXXXX County
Board of Commissioners on XXXXX.
Upon creation of the XXXXX, sales
tax-exempt status was granted for the electric service provided by XXXXX to
operated pumps and associated facilities required to provide water service to
the residents of XXXXX. Since
road-related services are now under the responsibility of the district, is
seems appropriate that the security street light at the entrance to the
subdivision also be exempt from Utah State sales tax.
Your consideration of this request
is greatly appreciated and I invite you to contact me during normal business
hours at XXXXX if you have any questions.
Sincerely,
XXXXX
RE: Advisory
Opinion - Sales Tax Exemption on Charges for Electricity
Dear
XXXXX,
We have received your request for
information regarding the XXXXX’s purchase of electrical power from XXXXX. We find as follows:
With certain exceptions for
construction materials, sales to the state, its institutions, and its political
subdivisions are exempt from sales tax.
As apolitical subdivision of the state, the XXXXX’s purchases of
electrical power from XXXXX are not subject to sales tax.
Please let us know if we can be of
further assistance.
For
the Commission,
Alice
Shearer
Commissioner