DAR File No. 32008

Tax Commission, Auditing

R865-19S-12

Filing of Returns Pursuant to Utah Code Ann. Sections 59-12-107 and 59-12-118

NOTICE OF PROPOSED RULE

DAR File No.: 32008
Filed: 10/09/2008, 09:44
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed amendment is promulgated as required by H.B. 206 (2008). (DAR NOTE: H.B. 206 (2008) is found at Chapter 384, Laws of Utah 2008, and will be effective 01/01/2009.)

Summary of the rule or change:

The proposed amendment indicates what sales tax form a remote seller shall file with the commission.

State statutory or constitutional authorization for this rule:

Sections 58-12-107 and 59-12-118

Anticipated cost or savings to:

the state budget:

None--Any fiscal impact was considered in H.B. 206 (2008).

local governments:

None--Any fiscal impact was considered in H.B. 206 (2008).

small businesses and persons other than businesses:

None--Any fiscal impact was considered in H.B. 206 (2008).

Compliance costs for affected persons:

None--The proposed amendment directs a remote seller to the appropriate sales tax return.

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

There are no anticipated fiscal impacts as any would have been considered in the H.B. 206 (2008). D'Arcy Dixon, Commissioner

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

Tax Commission
Auditing
210 N 1950 W
SALT LAKE CITY UT 84134

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:

12/01/2008

This rule may become effective on:

01/01/2009

Authorized by:

D'Arcy Dixon, Commissioner

R865. Tax Commission, Auditing.

R865-19S. Sales and Use Tax.

R865-19S-12. Filing of Returns Pursuant to Utah Code Ann. Sections 59-12-107 and 59-12-118.

[A.](1)(a) Every person responsible for the collection of the tax under the act shall file a return with the Tax Commission whether or not sales tax is due.

(b) The return filed by a remote seller under Section 59-12-107(4) shall be the return the seller would have filed if the seller were not a remote seller.

[B.](2) If the due date for a return falls on a Saturday, Sunday, or legal holiday, the return will be considered timely filed if it is received on the next business day.

[C.](3) If a return is transmitted through the United States mail, a legible cancellation mark on the envelope, or the date of registration of certification thereof by a United States post office, is considered the date the return is filed.

[D.](4) Sales and use tax returns shall be filed and paid monthly or quarterly with the following exceptions:

[1.](a) New businesses that expect annual sales and use tax liability less than $1,000, shall be assigned an annual filing status unless quarterly filing status is requested.

[2.a)](b)(i) Businesses currently assigned a quarterly filing status, in good standing and reporting less than $1,000 in tax for the preceding calendar year may be changed to annual filing status.

[b)](ii) The Tax Commission will notify businesses, in writing, if their filing status is changed to annual.

[3.a)](c)(i) Businesses assigned an annual filing status reporting in excess of $1,000 for a calendar year, will be changed to quarterly filing status.

[b)](ii) The Tax Commission will notify businesses, in writing, if their filing status is changed to quarterly.

[E.](5) Annual returns are due on January 31 following the calendar year end. The Tax Commission may revoke the annual filing status if sales tax collections are in excess of $1,000 or as a result of delinquent payment history.

 

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

Date of Enactment or Last Substantive Amendment: [August 18, 2008]2009

Notice of Continuation: March 13, 2007

Authorizing, and Implemented or Interpreted Law: 59-12-107; 59-12-118