Utah Statutes
§ 59-12-104.4 — Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.
Utah § 59-12-104.4
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-12Sales and Use Tax Act
Part 59-12-1Tax Collection
This text of Utah § 59-12-104.4 (Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-12-104.4 (2026).
Text
(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:
(2)(a) prescribing the records a seller shall keep to verify that a textbook is a textbook for a higher education course; or
(2)(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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Legislative History
Enacted by Chapter 314, 2011 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-12-104.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-12-104.4.