Utah § 59-7-318 Sales of tangible personal property.

Utah Statutes

§ 59-7-318 — Sales of tangible personal property.

Utah § 59-7-318

Title 59Revenue and Taxation

Ch. 59-7Corporate Franchise and Income Taxes

Part 59-7-3Allocation and Apportionment of Income - Utah UDITPA Provisions

This text of Utah § 59-7-318 (Sales of tangible personal property.) 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. § 59-7-318 (2026).

Text

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

(1)(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

(1)(b) (1)(b)(i) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state; and

(1)(b)(ii) (1)(b)(ii)(A) the purchaser is the United States Government; or

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

(1)(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
(1)(b) (1)(b)(i) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state; and
(1)(b)(ii) (1)(b)(ii)(A) the purchaser is the United States Government; or
(1)(b)(ii)(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).