R865-19S-68. Donations, Gifts, Rebates, and Coupons Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103

(1) The use of tangible personal property is subject to sales and use taxes unless: (a) sales or use taxes were paid on the purchase of the tangible personal property; (b) the tangible personal property is not subject to sales and use taxes; or (c) an exemption applies to the sale or use of the tangible personal property. (2) A donation or gift of tangible personal property is considered to be use of tangible personal property, unless: (a) the donation or gift is made to an entity or organization that would qualify for an exemption for a religious or charitable institution under Section 59-12-104 and Section R865-19S-43, if the tangible personal property were sold to the entity or organization; (b) the donated or gifted tangible personal property would have been exempt from sales and use taxes if sold; or (c) the donation or gift is contingent on and guaranteed upon the completion of a taxable sale. (3)(a) If a retailer accepts a coupon for part or total payment for a taxable product and is reimbursed by a manufacturer or another party, the total sales value, including the coupon amount, is subject to sales or use tax. (b) A coupon for which no reimbursement is received is considered to be a discount and the taxable amount is the net amount paid by the customer after deducting the value of the coupon.