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Utah Code Title 59. Revenue and Taxation § 59-7-318. Sales of tangible personal property

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) Sales of tangible personal property are in this state if:

(a) the property is delivered or shipped to a purchaser, other than the United States Government, within this state regardless of the f.o.b. point or other conditions of the sale; or

(b)(i) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state; and

(ii)(A) the purchaser is the United States Government; or

(B) the taxpayer is not taxable in the state of the purchaser.

(2) Whether sales of tangible personal property by an airline are in this state is determined as provided in this section, subject to the calculation required by Subsection 59-7-317(2).

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-7-318. Sales of tangible personal property - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-7-318/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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