Utah Admin. Code R865-19S-1 - Sales and Use Taxes Distinguished Pursuant to Utah Code Ann. Section 59-12- 103
A. The tax imposed
on amounts paid or charged for transactions under Title 59, Chapter 12 is a:
1. sales tax, if the tax is collected and
remitted by a seller on the seller's in-state or out-of- state sales;
or
2. use tax, if the tax is
remitted by a purchaser.
B. The two taxes are compensating taxes, one
supplementing the other, but both cannot be applicable to the same transaction.
The rate of tax is the same.
Notes
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