The 1995 Utah Legislature passed House Bill 274, expanding the sales tax exemption for certain purchases of construction materials effective January 1, 1996. The construction material must be clearly identified and segregated, and they must be installed or converted into real property owned by the school.
Title passes under the terms expressed in the contract of sale.
If nothing is stated in the contract, title passes upon completion of the seller's responsibilities with regard to delivery. All other purchases are subject to the current law. TC-721G, at the time of purchase. The certificate must be signed by an individual authorized to sign a purchase order for the school.