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2021 Utah Code
Title 13 - Commerce and Trade
Chapter 5 - Unfair Practices Act
Section 18 - Cost -- Separate entities of business.

Universal Citation:
UT Code § 13-5-18 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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
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