(v) | any transaction under which right to possession, operation, or use of any article of tangible personal property is granted under a lease or contract and the transfer of possession would be taxable if an outright sale were made. See Utah Code 59-12-102Seller: includes a marketplace facilitator. See Utah Code 59-12-102Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection 59-12-103(1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102 |
(2) |
(a) |
Except as provided in Section 59-12-104, sales made to a religious or charitable institution or organization are exempt from the sales and use tax imposed by this chapter if the sale is made in the conduct of the institution’s or organization’s regular religious or charitable functions and activities. |
(b) |
In order to facilitate the efficient administration of the exemption granted by this section, the exemption shall be administered as follows:
(i) |
the exemption shall be at point of sale if the sale is in the amount of at least $1,000; |
(ii) |
except as provided in Subsection (2)(b)(iii), if the sale is less than $1,000, the exemption shall be in the form of a refund of sales or use taxes paid at the point of sale; and |
(iii) |
notwithstanding Subsection (2)(b)(ii), the exemption under this section shall be at point of sale if the sale is:
(A) |
made pursuant to a contract between the seller and the charitable or religious institution or organization; or |
(B) |
made by a public utility, as defined in Section 54-2-1, to a religious or charitable institution or organization. |
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