DAR File No. 32010

Tax Commission, Auditing

R865-21U-15

Automobile, Construction Equipment and Other Merchandise Purchased from Out-Of-State Vendors Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-107

NOTICE OF PROPOSED RULE

DAR File No.: 32010
Filed: 10/09/2008, 10:31
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The section is removed since H.B. 34 (2007) codified this language. Accordingly, the section is unnecessary. (DAR NOTE: H.B. 34 (2007) is found at Chapter 295, Laws of Utah 2007, and was effective 07/01/2007.)

Summary of the rule or change:

The section is removed.

State statutory or constitutional authorization for this rule:

Sections 59-12-103 and 59-12-107

Anticipated cost or savings to:

the state budget:

None--Any fiscal impact was considered in H.B. 34 (2007).

local governments:

None--Any fiscal impact was considered in H.B. 34 (2007).

small businesses and persons other than businesses:

None--Any fiscal impact was considered in H.B. 34 (2007).

Compliance costs for affected persons:

None--This language has merely been codified.

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

None--Any fiscal impact was considered in H.B. 34 (2007). 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.

R865-21U. Use Tax.

[R865-21U-15. Automobiles, Construction Equipment, and Other Merchandise Purchased From Out-Of-State Vendors Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-107.

A. Automobiles, construction equipment, and other merchandise purchased by Utah residents from out-of-state dealers are subject to Utah use tax even if incidental first use occurs outside the state. For example, a salesman whose residence is in Utah has a territory which extends into other states. He purchases a car while out of state and continues his itinerary. Upon return to Utah, the car is subject to the registration laws of this state, together with a use tax, if applicable, to be paid at time of registration. If tax was paid in another state, credit shall be allowed for the tax paid in accordance with Utah Code Ann. Section 59-12-104.

 

]KEY: taxation, user tax

Date of Enactment or Last Substantive Amendment: [June 29, 2004]2009

Notice of Continuation: March 7, 2006

Authorizing, and Implemented or Interpreted Law: 59-12-103; 59-12-107