Utah State Tax Commission administrative rules are submitted to the Administrative Rules Division for publication and public comment is accepted for a certain period. If significant interest is shown for a proposed rule, a public hearing may be held to gather additional comment. Once the final date for public comment has passed, the Tax Commission may vote on the rule. Follow the hyperlink to read the text of the rule and note the closing date for comment. Proposed amendment clarifies current Tax Commission practice that if an invoice does not show sales tax, sales tax will be assessed on the invoice amount.
Amendment also deletes language that is found in statute.
Pursuant to Utah Code Ann. Proposed amendment provides that, in order to be subject to sales and transient room taxes, a room or space must be rented on a regular basis. Pursuant to Utah Code Ann. Proposed amendment clarifies current Tax Commission practice on two issues. First, the amendment clarifies that all supply lines, not just gas, water, and electrical supply lines, may qualify for the exemption.