| (1) |
Sales of tangible personal property are in this state if:
Terms Used In Utah Code 59-7-318- Airline: means the same as that term is defined in Section 59-2-102. See Utah Code 59-7-302
- 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
- Sales: means all gross receipts of the taxpayer not allocated under Sections 59-7-306 through 59-7-310. See Utah Code 59-7-302
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Utah Code 59-7-302
- Taxpayer: means any corporation subject to the tax imposed by this chapter. See Utah Code 59-7-101
- United States: includes the 50 states and the District of Columbia. See Utah Code 59-7-101
| (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 |
| (b) |
| (i) |
the property is shipped from an office, store, warehouse, factory, or other place of storage in this state; and |
| (ii) |
| (A) |
the purchaser is the United States Government; or |
| (B) |
the taxpayer is not taxable in the state of the purchaser. |
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| (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). |
Amended by Chapter 283, 2008 General Session
