R865-19S-43. Sales to or by Religious and Charitable Institutions Pursuant to Utah Code Ann. Section 59-12-104

(1) To qualify for a sales and use tax exemption as a religious or charitable institution, an organization must be recognized by the Internal Revenue Service as exempt from tax under Section 501(c)(3) or (c)(19), Internal Revenue Code. (2)(a) As used in Subsection (2)(b), "unrelated trade or business" means the same as that term is defined in Section 513, Internal Revenue Code. (b) Unless otherwise exempt by law, religious and charitable institutions must report, collect, and remit sales or use tax to the Tax Commission on the sales price or purchase price of any sales or purchases arising from an unrelated trade or business. (3)(a) An organization that seeks to claim a sales or use tax exemption for religious or charitable institutions shall submit Form TC-160, Application for Sales Tax Exemption Number for Religious or Charitable Institutions, along with any other information Form TC-160 requires, to the Tax Commission for its determination. (b) A seller that makes a sale to a religious or charitable institution is subject to Section R865-19S-23.