There Is a Newer Version of the Utah Code
Utah Title 13 — Commerce And Trade :: 13-5-18 — Cost -- Separate Entities Of Business.
13-5-18. Cost -- Separate entities of business.For the purposes of this act, manufacturing, jobbing, wholesaling and retailing activities of a person shall be considered separate and distinct entities of business in establishing and determining cost of any article, product or commodity.
No Change Since 1953