DAR File No. 27868

Tax Commission, Auditing

R865-19S-6

Tax Collection Pursuant to Utah Code Ann. Section 59-12-107

NOTICE OF PROPOSED RULE

DAR File No.: 27868
Filed: 05/06/2005, 03:39
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

S.B. 147 from the 2003 Legislative session made changes to Section 59-12-107 which eliminates the need for this section. (DAR NOTE: S.B. 147 is found at UT L 2003 Ch 312, and was effective 07/01/2004.)

Summary of the rule or change:

This section is being removed because it is no longer necessary.

State statutory or constitutional authorization for this rule:

Section 59-12-107

Anticipated cost or savings to:

the state budget:

None--Language removed is currently reflected in statute.

local governments:

None--Language removed is currently reflected in statute.

other persons:

None--Language removed is currently reflected in statute.

Compliance costs for affected persons:

None--The concepts in the removed section are embodied in statute.

Comments by the department head on the fiscal impact the rule may have on businesses:

Removing this section will have no fiscal impact on businesses. Pam Hendrickson, Tax Commission Chair

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Direct questions regarding this rule to:

Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at clee@utah.gov

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

07/01/2005

This rule may become effective on:

07/02/2005

Authorized by:

Pam Hendrickson, Commissioner

RULE TEXT

R865. Tax Commission, Auditing.

R865-19S. Sales and Use Tax.

[R865-19S-6. Tax Collection Pursuant to Utah Code Ann. Section 59-12-107.

A. The vendor shall collect sales or use tax at the rate set by law. Rule R865-19S-30 defines sales price.

B. The Tax Commission furnishes tables that may be used to determine the proper amount of tax on each transaction. These tables reflect the appropriate amount, including applicable local taxes, for the various taxing jurisdictions.

]KEY: charities, tax exemptions, religious activities, sales tax

[December 21, 2004]2005

Notice of Continuation April 5, 2002

59-12-107

ADDITIONAL INFORMATION

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For questions regarding the content or application of this rule, please contact Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at clee@utah.gov

For questions about the rulemaking process, please contact the Division of Administrative Rules (801-538-3764). Please Note: The Division of Administrative Rules is NOT able to answer questions about the content or application of these administrative rules.