DAR File No. 32015

Tax Commission, Auditing

R865-12L-13

Repairmen and Servicemen Pursuant to Utah Code Ann. Section 59-12-204

NOTICE OF PROPOSED RULE

DAR File No.: 32015
Filed: 10/09/2008, 01:01
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The section is removed because H.B. 206 (2008) directs how sales tax collected by servicemen and repairmen shall be sourced to local tax jurisdictions. (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 section is removed.

State statutory or constitutional authorization for this rule:

Section 59-12-204

Anticipated cost or savings to:

the state budget:

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

local governments:

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

small businesses and persons other than businesses:

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

Compliance costs for affected persons:

None--Statutory language enacted by H.B. 206 (2008) directs how these tax collections shall be sourced to local communities.

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

None--Any fiscal impact was considered in 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.

R865-12L. Local Sales and Use Tax.

[R865-12L-13. Repairmen and Servicemen Pursuant to Utah Code Ann. Section 59-12-204.

A. Charges for repairs, renovations, or other taxable services to tangible personal property are assigned to the office or place of business out of which the repairman or serviceman works.

B. If a repairman or serviceman works out of a place of business located in a county that has adopted The Uniform Local Sales and Use Tax Law, the total charge for taxable services to tangible personal property is subject to both state and local sales tax, regardless of where in Utah the service or labor is performed.

Reference: ARM File No. 46.

 

]KEY: taxation, sales tax, restaurants, collections

Date of Enactment or Last Substantive Amendment: [October 12, 2007]2009

Notice of Continuation: March 16, 2007

Authorizing, and Implemented or Interpreted Law: 59-12-118; 59-12-205; 59-12-207; 59-12-301; 59-12-355; 59-12-501; 59-12-502; 59-12-602; 59-12-603; 59-12-703; 59-12-802; 59-12-804