Utah Admin. Code R865-19S – Sales and Use Tax | Midpage

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Utah Administrative Code

Rule 19S

Utah Admin. Code R865-19S

Sales and Use Tax

Effective Jan 1, 2026Tax Commission

1Sales and Use Taxes Distinguished Pursuant to Utah Code Ann. Section 59-12-103 2Nature of Tax Pursuant to Utah Code Ann. Section 59-12-103 4Collection of Tax Pursuant to Utah Code Ann. Section 59-12-107 7Sales Tax License Pursuant to Utah Code Ann. Section 59-12-106 12Filing of Returns Pursuant to Utah Code Ann. Sections 59-12-107, 59-12-111, and 59-12-118 13Confidential Nature of Returns Pursuant to Utah Code Ann. Section 59-12-109 16Failure to Remit Excess Tax Collection Pursuant to Utah Code Ann. Section 59-12-107 20Basis for Reporting Tax Pursuant to Utah Code Ann. Section 59-12-107 22Sales and Use Tax Records Pursuant to Utah Code Ann. Section 59-12-111 23Exemption Certificates Pursuant to Utah Code Ann. Sections 59-12-106 and 59-12-104 25Sale of Business Pursuant to Utah Code Ann. Section 59-12-112 30Sale of a Vehicle or Vessel by a Person Not Regularly Engaged in Business Pursuant to Utah Code Ann. Section 59-12-104 31Time and Place of Sale Pursuant to Utah Code Ann. Section 59-12-102 32Leases and Rentals Pursuant to Utah Code Ann. Section 59-12-103 33Admissions and User Fees Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103 34Admission to Places of Amusement Pursuant to Utah Code Ann. Section 59-12-103 35Residential 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 37Exempt 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 38Isolated or Occasional Sales and Use Tax Exemption Pursuant to Utah Code Ann. Section 59-12-104 40Exchange of Agricultural Produce For Processed Agricultural Products Pursuant to Utah Code Ann. Section 59-12-102 41Sales to The United States Government and Its Instrumentalities Pursuant to Utah Code Ann. Sections 59-12-104 and 59-12-106 42Purchases by the State of Utah, Its Institutions, and Its Political Subdivisions Pursuant to Utah Code Ann. Sections 59-12-104 and 59-12-104.6 43Sales to or by Religious and Charitable Institutions Pursuant to Utah Code Ann. Section 59-12-104 44Sales In Interstate Commerce Pursuant to Utah Code Ann. Section 59-12-104 48Sales Tax Exemption For Coverings and Containers Pursuant to Utah Code Ann. Section 59-12-104 49Sales to and by Farmers and Other Agricultural Producers Pursuant to Utah Code Ann. Section 59-12-104 50Florists Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104 51Fabrication Labor in Connection With Retail Sales of Tangible Personal Property Pursuant to Utah Code Ann. Section 59-12-103 53Sale by Finance Companies Pursuant to Utah Code Ann. Section 59-12-102 56Sales by Employers to Employees Pursuant to Utah Code Ann. Section 59-12-102 57Ice Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103 58Materials and Supplies Sold to Owners, Contractors and Repairmen of Real Property Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103 59Sales of Materials and Services to Repairmen Pursuant to Utah Code Ann. Section 59-12-103 60Sales of Machinery, Fixtures and Supplies to Manufacturers, Businessmen and Others Pursuant to Utah Code Ann. Section 59-12-103 61Meals Furnished Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104 62Meal Tickets, Coupon Books, and Merchandise Cards Pursuant to Utah Code Ann. Section 59-12-103 63Sales of Memorial Markers Pursuant to Utah Code Ann. Section 59-12-103 65Newspapers Pursuant to Utah Code Ann. Section 59-12-103 66Optometrists, Opticians, and Ophthalmologists Pursuant to Utah Code Ann. Section 59-12-103 68Donations, Gifts, Rebates, and Coupons Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103 70Sales Incidental To The Rendition of Services Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104 72Trade-ins and Exchanges Pursuant to Utah Code Ann. Section 59-12-102 73Trustees, Receivers, Executors, Administrators, Etc. Pursuant to Utah Code Ann. Section 59-12-103 74Vending Machines Pursuant to Utah Code Ann. Section 59-12-104 75Sales by Photographers, Photo Finishers, and Photostat Producers and Engravers Pursuant to Utah Code Ann. Section 59-12-103 76Painters, Polishers, and Car Washers Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104 78Service Plan Charges for Labor and Repair Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104 79Tourist 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, 59-12-353, 59-12-603, and 59-28-103 80Printers' Purchases and Sales Pursuant to Utah Code Ann. Section 59-12-103 81Sale of Art Pursuant to Utah Code Ann. Section 59-12-103 82Demonstration, Display, and Trial Pursuant to Utah Code Ann. Section 59-12-104 85Sales and Use Tax Exemptions for Certain Purchases by a Manufacturing Facility Pursuant to Utah Code Ann. Section 59-12-104 86Monthly Payment of Sales Taxes Pursuant to Utah Code Ann. Section 59-12-108 87Government-Owned Tooling and Equipment Exemption Pursuant to Utah Code Ann. Section 59-12-104 90Telecommunications Service Pursuant to Utah Code Ann. Section 59-12-103 91Sales 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 92Computer Software and Other Related Transactions Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-211 93Recycling Fee Pursuant to Utah Code Ann. Section 19-6-808 94Service Charges, Tips, Gratuities, Cover Charges, and Other Similar Charges Pursuant to Utah Code Ann. Section 59-12-103 98Sales 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 100Procedures 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 101Application 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 102Calculation of Qualifying Exempt Electricity Sales to Ski Resorts Pursuant to Utah Code Ann. Section 59-12-104 103Municipal Energy Sales and Use Tax Pursuant to Utah Code Ann. Sections 10-1-303, 10-1-306, and 10-1-307 104County Option Sales Tax Distribution Pursuant to Utah Code Ann. Section 59-12-1102 108User Fee Defined Pursuant to Utah Code Ann. Section 59-12-103 109Sales Tax Nature of Veterinarians' Purchases and Sales Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104 110Advertisers' Purchases and Sales Pursuant to Utah Code Ann. Section 59-12-103 111Graphic Design Services Pursuant to Utah Code Ann. Section 59-12-103 113Sales Tax Obligations of Aircraft and Boat Tour Operators, and Other Sellers Providing Similar Services Pursuant to Utah Code Ann. Section 59-12-103 114Items that Constitute Clothing Pursuant to Utah Code Ann. Section 59-12-102 115Items that Constitute Protective Equipment Pursuant to Utah Code Ann. Section 59-12-102 116Items that Constitute Sports or Recreational Equipment Pursuant to Utah Code Ann. Section 59-12-102 117Use of Rounding in Determining Sales and Use Tax Liability Pursuant to Utah Code Ann. Section 59-12-118 118Collection of Municipal Telecommunications License Tax Pursuant to Utah Code Ann. Section 10-1-405 120Sales and Use Tax Exemption Relating to Film, Television, and Video Pursuant to Utah Code Ann. Section 59-12-104 121Sales and Use Tax Exemptions for Certain Purchases by a Mining Facility Pursuant to Utah Code Ann. Section 59-12-104 122Sales and Use Tax Exemptions for Certain Purchases by a Web Search Portal Establishment Pursuant to Utah Code Ann. Section 59-12-104 123Specie Legal Tender Pursuant to Utah Code Ann. Section 59-12-107