| (1) |
Terms Used In Utah Code 59-12-213- Aircraft: means the same as that term is defined in Section 72-10-102. See Utah Code 59-12-102
- Highway: includes :Utah Code 68-3-12.5
- Land: includes :Utah Code 68-3-12.5
- 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
- Manufactured home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102
- Mobile home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102
- Modular home: means a modular unit as defined in Section 15A-1-302. See Utah Code 59-12-102
- Motor vehicle: means the same as that term is defined in Section 41-1a-102. See Utah Code 59-12-102
- Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city, municipality, district, or other local governmental entity of the state, or any group or combination acting as a unit. See Utah Code 59-12-102
- Personal property: includes :Utah Code 68-3-12.5
- Personal property: All property that is not real property.
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Purchaser: means a person to whom:
| (a) | a sale of tangible personal property is made; |
| (b) | a product is transferred electronically; or |
| (c) | a service is furnished. See Utah Code 59-12-102- rental: includes an agreement covering a motor vehicle and trailer if the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in Section 7701(h)(1), Internal Revenue Code. See Utah Code 59-12-102
- Sale: includes :
| (i) | installment and credit sales; |
| (ii) | any closed transaction constituting a sale; |
| (iii) | any sale of electrical energy, gas, services, or entertainment taxable under this chapter; |
| (iv) | any transaction if the possession of property is transferred but the seller retains the title as security for the payment of the price; and |
| (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 59-12-102- State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
- Tangible personal property: includes :
| (v) | prewritten computer software, regardless of the manner in which the prewritten computer software is transferred. See Utah Code 59-12-102- vehicle: includes :
| (i) | a vehicle described in Subsection (143)(a); or |
| (ii) | | (C) | railroad work equipment; or |
| (D) | other railroad rolling stock. See Utah Code 59-12-102- Watercraft: means a vessel as defined in Section 73-18-2. See Utah Code 59-12-102
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| (a) |
Except as provided in Subsection (1)(b) or (4), the location of a sale of the following tangible personal property is determined as provided in this section:
| (ii) |
a manufactured home; |
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| (b) |
The location of the sale of tangible personal property described in Subsection (1)(a) is determined in accordance with Sections 59-12-211 and 59-12-212 if the tangible personal property described in Subsection (1)(a) is transportation equipment as defined in Section 59-12-211. |
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| (2) |
| (a) |
Except as provided in Subsection (2)(b), if an item of tangible personal property described in Subsection (1)(a) is sold by a dealer of that tangible personal property, the location of the sale of that tangible personal property is the business location of the dealer. |
| (b) |
If an item of tangible personal property described in Subsection (1)(a) is sold by a dealer of that tangible personal property that does not have a business location in the state, the location of the sale of that tangible personal property is the location where the purchaser takes receipt of the tangible personal property. |
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| (3) |
If an item of tangible personal property described in Subsection (1)(a) is sold by a person other than a dealer of that tangible personal property, the location of the sale of that tangible personal property is:
| (a) |
if the tangible personal property is required to be registered with the state before the tangible personal property is used on a public highway, on a public waterway, on public land, or in the air, the location of the street address at which the tangible personal property is registered; or |
| (b) |
if the tangible personal property is not required to be registered as provided in Subsection (3)(a), the location of the street address at which the purchaser of the tangible personal property resides. |
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| (4) |
This section does not apply to the lease or rental of tangible personal property described in Subsection (1)(a). |
Amended by Chapter 39, 2020 General Session
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