2006 Utah Code - 59-7-318 — Sales of tangible personal property.

     59-7-318.   Sales of tangible personal property.
     Sales of tangible personal property are in this state if:
     (1) the property is delivered or shipped to a purchaser, other than the United States Government, within this state regardless of the f.o.b. point or other conditions of the sale; or
     (2) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state, and:
     (a) the purchaser is the United States Government; or
     (b) the taxpayer is not taxable in the state of the purchaser.

Amended by Chapter 83, 1994 General Session