Utah Admin. Code R865-12L-3 - Tax Collection Schedule Pursuant to Utah Code Ann. Section 59-12-204
A. A vendor
responsible for collecting local sales or use tax in addition to the state tax
may use a schedule furnished by the Tax Commission to determine the amount of
tax to be collected.
B. For amounts
not shown on the schedule, tax may be computed to the nearest cent.
C. The bracket schedule is designed to under
collect the tax on some sales within a given bracket and over collect the tax
on other sales, in order that the vendor can be reimbursed for the approximate
amount of tax that is required to be remitted to the Tax Commission.
Notes
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