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Utah Code Title 59. Revenue and Taxation § 59-12-104.4. Seller recordkeeping for purposes of higher education textbook exemption--Rulemaking authority

Current as of May 05, 2022 | Updated by FindLaw Staff

(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.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-12-104.4. Seller recordkeeping for purposes of higher education textbook exemption--Rulemaking authority - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-12-104-4/

Read this complete Utah Code Title 59. Revenue and Taxation § 59-12-104.4. Seller recordkeeping for purposes of higher education textbook exemption--Rulemaking authority on Westlaw

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