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H.B. 249 Enrolled

                 

SALES AND USE TAX - LOCATION OF

                 
TRANSACTIONS

                 
2002 GENERAL SESSION

                 
STATE OF UTAH

                 
Sponsor: Wayne A. Harper

                  This act modifies the Sales and Use Tax Act to change the requirements for determining the
                  location of where certain public utility transactions occur and to address reporting
                  requirements. This act makes technical changes. This act takes effect on January 1, 2003.
                  This act affects sections of Utah Code Annotated 1953 as follows:
                  AMENDS:
                      59-12-207, as renumbered and amended by Chapters 5 and 47, Laws of Utah 1987
                  Be it enacted by the Legislature of the state of Utah:
                      Section 1. Section 59-12-207 is amended to read:
                       59-12-207. Report of tax collections -- Point of sale when retailer has no permanent
                  place of business or more than one place of business is determined by rule of commission --
                  Public utilities.
                      [All] (1) Any sales and use taxes collected under this part shall be reported to the
                  commission on forms [which] that accurately identify the location where the [sale or use]
                  transaction [was] resulting in a tax under this chapter is consummated. [If]
                      (2) For purposes of this part, the location of where a transaction is consummated:
                      (a) is determined under rules of the commission if:
                      (i) a retailer has no permanent place of business in the state; or
                      (ii) has more than one place of business[, the place or places at which the retail sales are
                  consummated for the purposes of this part shall be determined under rules of the commission. In
                  those counties where the taxes herein authorized are imposed, public utilities as defined by Title
                  54, are not obligated to determine the place or places within any county where public utility
                  services are rendered, and the commission shall apportion to cities and towns within the respective
                  counties, revenues arising from such services, on an equitable basis pursuant to an appropriate
                  formula and under rules to be prescribed and adopted by it.]; and


                      (b) is where a purchaser receives the following products or services sold by a public utility,
                  as defined in Section 54-2-1 , to that purchaser:
                      (i) gas;
                      (ii) electricity; or
                      (iii) telephone services.
                      (3) The form required under Subsection (1) shall:
                      (a) accompany the sales and use tax returns required under this chapter; and
                      (b) identify the location of any transaction consummated during the return filing period.
                      (4) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
                  commission shall make rules regarding the determination of the location of where under Subsection
                  (2)(a) a transaction is consummated.
                      Section 2. Effective date.
                      This act takes effect on January 1, 2003.

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