2006 Utah Code - 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 -- Public utilities -- Telecommunications service.

     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 -- Public utilities -- Telecommunications service.
     (1) Except as provided in Subsection (5), any sales and use taxes collected under this part shall be reported to the commission on forms that accurately identify the location where the transaction resulting in a tax under this chapter is consummated.
     (2) Except as provided in Subsection (5), 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:
     (i) gas; or
     (ii) electricity; and
     (c) is as provided in Section 59-12-207.4 for a service described in Section 59-12-207.4.
     (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) Subject to Subsection (5) and 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.
     (5) Notwithstanding Subsections (1) and (2), mobile telecommunications service is subject to the sourcing rules provided in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.

Amended by Chapter 253, 2006 General Session