Utah · Regulations
R865-19s — Sales and Use Tax
158 sections
158 sections
- R865-19S-1R865-19S-1. Sales and Use Taxes Distinguished Pursuant to Utah Code Ann. Section 59-12-103
- R865-19S-1R865-19S-1. Sales and Use Taxes Distinguished Pursuant to Utah Code Ann. Section 59-12-103Superseded
- R865-19S-2R865-19S-2. Nature of Tax Pursuant to Utah Code Ann. Section 59-12-103
- R865-19S-2R865-19S-2. Nature of Tax Pursuant to Utah Code Ann. Section 59-12-103Superseded
- R865-19S-4R865-19S-4. Collection of Tax Pursuant to Utah Code Ann. Section 59-12-107
- R865-19S-4R865-19S-4. Collection of Tax Pursuant to Utah Code Ann. Section 59-12-107Superseded
- R865-19S-7R865-19S-7. Sales Tax License Pursuant to Utah Code Ann. Section 59-12-106
- R865-19S-7R865-19S-7. Sales Tax License Pursuant to Utah Code Ann. Section 59-12-106Superseded
- R865-19S-12R865-19S-12. Filing of Returns Pursuant to Utah Code Ann. Sections 59-12-107, 59-12-111, and 59-12-118
- R865-19S-12R865-19S-12. Filing of Returns Pursuant to Utah Code Ann. Sections 59-12-107, 59-12-111, and 59-12-118Superseded
- R865-19S-13R865-19S-13. Confidential Nature of Returns Pursuant to Utah Code Ann. Section 59-12-109
- R865-19S-13R865-19S-13. Confidential Nature of Returns Pursuant to Utah Code Ann. Section 59-12-109Superseded
- R865-19S-16R865-19S-16. Failure to Remit Excess Tax Collection Pursuant to Utah Code Ann. Section 59-12-107
- R865-19S-16R865-19S-16. Failure to Remit Excess Tax Collection Pursuant to Utah Code Ann. Section 59-12-107Superseded
- R865-19S-20R865-19S-20. Basis for Reporting Tax Pursuant to Utah Code Ann. Section 59-12-107
- R865-19S-20R865-19S-20. Basis for Reporting Tax Pursuant to Utah Code Ann. Section 59-12-107Superseded
- R865-19S-22R865-19S-22. Sales and Use Tax Records Pursuant to Utah Code Ann. Section 59-12-111
- R865-19S-22R865-19S-22. Sales and Use Tax Records Pursuant to Utah Code Ann. Section 59-12-111Superseded
- R865-19S-23R865-19S-23. Exemption Certificates Pursuant to Utah Code Ann. Sections 59-12-106 and 59-12-104
- R865-19S-23R865-19S-23. Exemption Certificates Pursuant to Utah Code Ann. Sections 59-12-106 and 59-12-104Superseded
- R865-19S-25R865-19S-25. Sale of Business Pursuant to Utah Code Ann. Section 59-12-112
- R865-19S-25R865-19S-25. Sale of Business Pursuant to Utah Code Ann. Section 59-12-112Superseded
- R865-19S-30R865-19S-30. Sale of a Vehicle or Vessel by a Person Not Regularly Engaged in Business Pursuant to Utah Code Ann. Section 59-12-104
- R865-19S-30R865-19S-30. Sale of a Vehicle or Vessel by a Person Not Regularly Engaged in Business Pursuant to Utah Code Ann. Section 59-12-104Superseded
- R865-19S-31R865-19S-31. Time and Place of Sale Pursuant to Utah Code Ann. Section 59-12-102
- R865-19S-31R865-19S-31. Time and Place of Sale Pursuant to Utah Code Ann. Section 59-12-102Superseded
- R865-19S-32R865-19S-32. Leases and Rentals Pursuant to Utah Code Ann. Section 59-12-103
- R865-19S-32R865-19S-32. Leases and Rentals Pursuant to Utah Code Ann. Section 59-12-103Superseded
- R865-19S-33R865-19S-33. Admissions and User Fees Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
- R865-19S-33R865-19S-33. Admissions and User Fees Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103Superseded
- R865-19S-34R865-19S-34. Admission to Places of Amusement Pursuant to Utah Code Ann. Section 59-12-103
- R865-19S-34R865-19S-34. Admission to Places of Amusement Pursuant to Utah Code Ann. Section 59-12-103Superseded
- R865-19S-35R865-19S-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
- R865-19S-35R865-19S-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 59-12-104Superseded
- R865-19S-37R865-19S-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
- R865-19S-37R865-19S-37. Exempt Sales of Commercials, Audio Tapes, and Video Tapes by or to Motion Pictures Exhibitors and Distributors Pursuant to Utah Code Ann. Section 59-12-104Superseded
- R865-19S-38R865-19S-38. Isolated or Occasional Sales and Use Tax Exemption Pursuant to Utah Code Ann. Section 59-12-104
- R865-19S-38R865-19S-38. Isolated or Occasional Sales and Use Tax Exemption Pursuant to Utah Code Ann. Section 59-12-104Superseded
- R865-19S-40R865-19S-40. Exchange of Agricultural Produce For Processed Agricultural Products Pursuant to Utah Code Ann. Section 59-12-102
- R865-19S-40R865-19S-40. Exchange of Agricultural Produce For Processed Agricultural Products Pursuant to Utah Code Ann. Section 59-12-102Superseded
- R865-19S-41R865-19S-41. Sales to The United States Government and Its Instrumentalities Pursuant to Utah Code Ann. Sections 59-12-104 and 59-12-106
- R865-19S-41R865-19S-41. Sales to The United States Government and Its Instrumentalities Pursuant to Utah Code Ann. Sections 59-12-104 and 59-12-106Superseded
- R865-19S-42R865-19S-42. Purchases 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
- R865-19S-42R865-19S-42. Purchases by the State of Utah, Its Institutions, and Its Political Subdivisions Pursuant to Utah Code Ann. Sections 59-12-104 and 59-12-104.6Superseded
- R865-19S-43R865-19S-43. Sales to or by Religious and Charitable Institutions Pursuant to Utah Code Ann. Section 59-12-104
- R865-19S-43R865-19S-43. Sales to or by Religious and Charitable Institutions Pursuant to Utah Code Ann. Section 59-12-104Superseded
- R865-19S-44R865-19S-44. Sales In Interstate Commerce Pursuant to Utah Code Ann. Section 59-12-104
- R865-19S-44R865-19S-44. Sales In Interstate Commerce Pursuant to Utah Code Ann. Section 59-12-104Superseded
- R865-19S-48R865-19S-48. Sales Tax Exemption For Coverings and Containers Pursuant to Utah Code Ann. Section 59-12-104
- R865-19S-48R865-19S-48. Sales Tax Exemption For Coverings and Containers Pursuant to Utah Code Ann. Section 59-12-104Superseded
- R865-19S-49R865-19S-49. Sales to and by Farmers and Other Agricultural Producers Pursuant to Utah Code Ann. Section 59-12-104
- R865-19S-49R865-19S-49. Sales to and by Farmers and Other Agricultural Producers Pursuant to Utah Code Ann. Section 59-12-104Superseded
- R865-19S-50R865-19S-50. Florists Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
- R865-19S-50R865-19S-50. Florists Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104Superseded
- R865-19S-51R865-19S-51. Fabrication Labor in Connection With Retail Sales of Tangible Personal Property Pursuant to Utah Code Ann. Section 59-12-103
- R865-19S-51R865-19S-51. Fabrication Labor in Connection With Retail Sales of Tangible Personal Property Pursuant to Utah Code Ann. Section 59-12-103Superseded
- R865-19S-53R865-19S-53. Sale by Finance Companies Pursuant to Utah Code Ann. Section 59-12-102
- R865-19S-53R865-19S-53. Sale by Finance Companies Pursuant to Utah Code Ann. Section 59-12-102Superseded
- R865-19S-56R865-19S-56. Sales by Employers to Employees Pursuant to Utah Code Ann. Section 59-12-102
- R865-19S-56R865-19S-56. Sales by Employers to Employees Pursuant to Utah Code Ann. Section 59-12-102Superseded
- R865-19S-57R865-19S-57. Ice Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
- R865-19S-57R865-19S-57. Ice Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103Superseded
- R865-19S-58R865-19S-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
- R865-19S-58R865-19S-58. Materials and Supplies Sold to Owners, Contractors and Repairmen of Real Property Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103Superseded
- R865-19S-59R865-19S-59. Sales of Materials and Services to Repairmen Pursuant to Utah Code Ann. Section 59-12-103
- R865-19S-59R865-19S-59. Sales of Materials and Services to Repairmen Pursuant to Utah Code Ann. Section 59-12-103Superseded
- R865-19S-60R865-19S-60. Sales of Machinery, Fixtures and Supplies to Manufacturers, Businessmen and Others Pursuant to Utah Code Ann. Section 59-12-103
- R865-19S-60R865-19S-60. Sales of Machinery, Fixtures and Supplies to Manufacturers, Businessmen and Others Pursuant to Utah Code Ann. Section 59-12-103Superseded
- R865-19S-61R865-19S-61. Meals Furnished Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
- R865-19S-61R865-19S-61. Meals Furnished Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104Superseded
- R865-19S-62R865-19S-62. Meal Tickets, Coupon Books, and Merchandise Cards Pursuant to Utah Code Ann. Section 59-12-103
- R865-19S-62R865-19S-62. Meal Tickets, Coupon Books, and Merchandise Cards Pursuant to Utah Code Ann. Section 59-12-103Superseded
- R865-19S-63R865-19S-63. Sales of Memorial Markers Pursuant to Utah Code Ann. Section 59-12-103
- R865-19S-63R865-19S-63. Sales of Memorial Markers Pursuant to Utah Code Ann. Section 59-12-103Superseded
- R865-19S-65R865-19S-65. Newspapers Pursuant to Utah Code Ann. Section 59-12-103
- R865-19S-65R865-19S-65. Newspapers Pursuant to Utah Code Ann. Section 59-12-103Superseded
- R865-19S-66R865-19S-66. Optometrists, Opticians, and Ophthalmologists Pursuant to Utah Code Ann. Section 59-12-103
- R865-19S-66R865-19S-66. Optometrists, Opticians, and Ophthalmologists Pursuant to Utah Code Ann. Section 59-12-103Superseded
- R865-19S-68R865-19S-68. Donations, Gifts, Rebates, and Coupons Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
- R865-19S-68R865-19S-68. Donations, Gifts, Rebates, and Coupons Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103Superseded
- R865-19S-70R865-19S-70. Sales Incidental To The Rendition of Services Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
- R865-19S-70R865-19S-70. Sales Incidental To The Rendition of Services Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104Superseded
- R865-19S-72R865-19S-72. Trade-ins and Exchanges Pursuant to Utah Code Ann. Section 59-12-102
- R865-19S-72R865-19S-72. Trade-ins and Exchanges Pursuant to Utah Code Ann. Section 59-12-102Superseded
- R865-19S-73R865-19S-73. Trustees, Receivers, Executors, Administrators, Etc. Pursuant to Utah Code Ann. Section 59-12-103
- R865-19S-73R865-19S-73. Trustees, Receivers, Executors, Administrators, Etc. Pursuant to Utah Code Ann. Section 59-12-103Superseded
- R865-19S-74R865-19S-74. Vending Machines Pursuant to Utah Code Ann. Section 59-12-104
- R865-19S-74R865-19S-74. Vending Machines Pursuant to Utah Code Ann. Section 59-12-104Superseded
- R865-19S-75R865-19S-75. Sales by Photographers, Photo Finishers, and Photostat Producers and Engravers Pursuant to Utah Code Ann. Section 59-12-103
- R865-19S-75R865-19S-75. Sales by Photographers, Photo Finishers, and Photostat Producers and Engravers Pursuant to Utah Code Ann. Section 59-12-103Superseded
- R865-19S-76R865-19S-76. Painters, Polishers, and Car Washers Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
- R865-19S-76R865-19S-76. Painters, Polishers, and Car Washers Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104Superseded
- R865-19S-78R865-19S-78. Service Plan Charges for Labor and Repair Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
- R865-19S-78R865-19S-78. Service Plan Charges for Labor and Repair Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104Superseded
- R865-19S-79R865-19S-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, 59-12-353, 59-12-603, and 59-28-103
- R865-19S-79R865-19S-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, 59-12-353, 59-12-603, and 59-28-103Superseded
- R865-19S-80R865-19S-80. Printers' Purchases and Sales Pursuant to Utah Code Ann. Section 59-12-103
- R865-19S-80R865-19S-80. Printers' Purchases and Sales Pursuant to Utah Code Ann. Section 59-12-103Superseded
- R865-19S-81R865-19S-81. Sale of Art Pursuant to Utah Code Ann. Section 59-12-103
- R865-19S-81R865-19S-81. Sale of Art Pursuant to Utah Code Ann. Section 59-12-103Superseded