96-133
Response
October 3, 1996
Request
August 23, 1996
W. Val Oveson
State Tax Commission
210 N. 1950 W.
Salt Lake City, UT 84134
To Whom it May Concern:
We are an accounting firm representing an Iowa-based manufacturing
corporation which will soon be soliciting business in your state.
All solicitation will be done as interstate commerce over the telephone
and our client will not have any physical presence or employees in your state.
1) Please forward information on corporation registration requirements.
2) Also, we request that you send us information on filing requirements
as related to corporate franchise and/or income taxes, as well as any other
relevant filing requirements. Also,
please provide information as to what establishes NEXUS.
3) Also, most sales will be to government agencies, with a lesser
amount of sales to non- government agencies.
Please forward sales tax filing requirements for an out of state vendor,
along with the information as to what establishes NEXUS.
The above requested filing requirement information should be sent to:
XXXXX
Sincerely,
XXXXX
XXXXX
Advisory opinion - Nexus
Dear XXXXX
We
have received your request for advice concerning nexus and filing requirements
for your client who will be making sales in Utah. Enclosed is a publication which discusses nexus requirements for
both sales tax and income tax. Also
enclosed is a publication called “Doing Business in Utah.” This publication should provide information
about filing requirements. You may also
wish to visit our Web site at www.tax.ex.state.ut.us for tax information or for
information provided by other state agencies.
With
regard to sales to state agencies, Utah state and its political subdivisions
(including local counties and municipalities) are exempt from sales tax on
purchases. The federal government may
also make tax free purchases in Utah.
The exemption does not apply to any other states making purchases in
Utah. Copies of Utah Administrative
Rules R865-19S-41 and R865-19S-42 are enclosed for your information concerning
these exemptions.
If
you have other questions of this nature, please feel free to contact our
Customer Service Division at 801-297-2200.
For
the Commission,
Alice
Shearer,
Commissioner