Statutes, codes, and regulations
Utah Administrative Code
Tax CommissionTitle R865 - Auditing
Rule R865-19S - Sales and Use Tax
Section R865-19S-101 - Application of Sales Tax to Fees Assessed in Conjunction with the Retail Sale of a Motor Vehicle Pursuant to Utah Code Ann. Section 59-12-103

Utah Admin. Code 865-19S-101

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Current through Bulletin 2024-18, September 15, 2024
Section R865-19S-101 - Application of Sales Tax to Fees Assessed in Conjunction with the Retail Sale of a Motor Vehicle Pursuant to Utah Code Ann. Section 59-12-103

State-mandated fees and taxes assessed in conjunction with the retail sale of a motor vehicle are not subject to the sales tax and must be separately identified and segregated on the invoice as required by Tax Commission rule R877-23V-14.

Utah Admin. Code R865-19S-101