Utah Statutes
§ 59-7-318 — Sales of tangible personal property.
Utah·Title 59 Revenue and Taxation·Ch. 59-7 Corporate Franchise and Income Taxes·Part 59-7-3 Allocation and Apportionment of Income - Utah UDITPA Provisions
(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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Related
Hercules Inc. v. Utah State Tax Commission, Auditing Division
877 P.2d 133 (Utah Supreme Court, 1994)
Legislative History
Amended by Chapter 283, 2008 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.