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H.B. 249 Enrolled
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:
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 --
commission on forms [
(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[
(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:
(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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