by the purchaser occurs. (9) The location of a purchase of direct mail is the location determined in accordance with Section 59-12-123. (10) (a) Except as provided in Subsection (10)(b), the location of a transaction determined under Subsections (3) through (6), (8), or (9), is the local taxing jurisdiction within which: (i) the nine-digit ZIP Code assigned to the location determined under Subsections (3) through (6), (8), or (9) is located; or (ii) the five-digit ZIP Code assigned to the location determined under Subsections (3) through (6), (8), or (9) is located if: (A) a nine-digit ZIP Code is not available for the location determined under Subsections (3) through (6), (8), or (9); or (B) after exercising due diligence, a seller or certified service provider is unable to determine a nine-digit ZIP Code for the location determined under Subsections (3) through (6), (8), or (9). (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules for determining the local taxing jurisdiction within which a transaction is located if a seller or certified service provider is unable to determine the local taxing jurisdiction within which the transaction is located under Subsection (10)(a). (11) (a) As used in this Subsection (11), "florist delivery transaction" means a transaction commenced by a florist that transmits an order: (i) by: (A) telegraph; (B) telephone; or (C) a means of communication similar to Subsection (11)(a)(i)(A) or (B); and (ii) for delivery to another place: (A) in this state; or (B) outside this state. (b) Notwithstanding Subsections (3) through (6), beginning on January 1, 2009, and ending on December 31, 2009, the location of a florist delivery transaction is the business location of the florist that commences the florist delivery transaction. (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule: (i) define: (A) "business location"; and (B) "florist"; (ii) define what constitutes a means of communication similar to Subsection (11)(a)(i)(A) or (B); and (iii) provide procedures for determining when a transaction is commenced. (12) (a) Notwithstanding any other provision of this section and except as provided in Subsection (12)(b), if a purchaser uses computer software and there is not a transfer of a copy of that software to the purchaser, the location of the transaction is determined in accordance with Subsections (4) and (5). (b) If a purchaser uses computer software described in Subsection (12)(a) at more than one location, the location of the transaction shall be determined in accordance with rules made by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (13) (a) A tax collected under this chapter shall be reported to the commission on a form that identifies the location of each transaction that occurs during the return filing period. (b) The form described in Subsection (13)(a) shall be filed with the commission as required under this chapter. (14) This section does not apply to: (a) amounts charged by a seller for: (i) telecommunications service except for a prepaid calling service or a prepaid wireless calling service as provided in Subsection (6)(b) or Section 59-12-215; or (ii) the retail sale or transfer of: (A) a motor vehicle other than a motor vehicle that is transportation equipment; (B) an aircraft other than an aircraft that is transportation equipment; (C) a watercraft; (D) a modular home; (E) a manufactured home; or (F) a mobile home; or (iii) except as provided in Section 59-12-214, the lease or rental of tangible personal property other than tangible personal property that is transportation equipment; (b) a tax a person pays in accordance with Subsection 59-12-107(2)(f); or (c) a retail sale of tangible personal property or a product transferred electronically if: (i) the seller receives the order for the tangible personal property or product transferred electronically in this state; (ii) receipt of the tangible personal property or product transferred electronically by the purchaser or the purchaser's donee occurs in this state; (iii) the location where receipt of the tangible personal property or product transferred electronically by the purchaser occurs is determined in accordance with Subsections (3) through (5); and (iv) at the time the seller receives the order, the record keeping system that the seller uses to calculate the proper amount of tax imposed under this chapter captures the location where the order is received.
‹ Prev All Utah sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.