A person who pays a tax under Title 59, Chapter 12, Sales and Use Tax Act, on a purchase or lease that would otherwise be exempt under Section 19-12-201, except that the director has not issued a certification under Section 19-12-303, may obtain a refund of the tax if:
Terms Used In Utah Code 19-12-203
Director: means :
(a)
for purposes of an application or certification under this chapter related to air pollution, the director of the Division of Air Quality; or
(b)
for purposes of an application or certification under this chapter related to water pollution, the director of the Division of Water Quality. See Utah Code 19-12-102
Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
Person: means an individual, trust, firm, estate, company, corporation, partnership, association, state, state or federal agency or entity, municipality, commission, or political subdivision of a state. See Utah Code 19-1-103
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(a)
the director subsequently issues a certification under Section 19-12-303; and
(b)
the person files a claim for the refund with the State Tax Commission on or before the earlier of:
(i)
three years after the date the director issues the certification under Section 19-12-303; or
If a person files a claim for a refund of taxes under Subsection (1) within 180 days after the date the director issues a certification under Section 19-12-303, interest shall be added to the amount of the refund the State Tax Commission grants:
(i)
at the interest rate prescribed in Section 59-1-402; and
If a person files a claim for a refund of taxes under Subsection (1) more than 180 days after the date the director issues a certification under Section 19-12-303, interest shall be added to the amount of the refund the State Tax Commission grants:
(i)
at the interest rate prescribed in Section 59-1-402; and
(ii)
beginning 30 days after the date the person files the claim for a refund.
(4)
If a person files a claim for a refund of taxes under Subsection (2), interest shall be added to the amount of the refund the State Tax Commission grants:
(a)
at the interest rate prescribed in Section 59-1-402; and
(b)
beginning 30 days after the date the person files the claim for the refund.
