2022 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 1 - Tax Collection
Section 104.4 - Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.

Universal Citation: UT Code § 59-12-104.4 (2022)
59-12-104.4. Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.
  • (1) If a seller described in Subsection 59-12-104(71)(b) makes a sale of a textbook for a higher education course that is exempt under Subsection 59-12-104(71), the seller shall keep a record verifying that the textbook is a textbook for a higher education course.
  • (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules:
    • (a) prescribing the records a seller shall keep to verify that a textbook is a textbook for a higher education course; or
    • (b) to verify that 51% or more of a seller's sales revenue for the previous calendar quarter are sales of a textbook for a higher education course.


Enacted by Chapter 314, 2011 General Session
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