Utah Admin. Code R865-19S-110 - Advertisers' Purchases and Sales Pursuant to Utah Code Ann. Section 59-12- 103
A. "Advertiser"
means a person that places advertisements in a publication, broadcast, or
electronic medium, regardless of the name by which that person is designated.
1. A person is an advertiser only with
respect to items actually placed in a publication, broadcast, or electronic
medium.
B. All purchases
of tangible personal property by an advertiser are subject to sales and use tax
as property used or consumed by the advertiser.
C. The tax treatment of an advertiser's
purchase of graphic design services shall be determined in accordance with rule
R865-19S-111.
D. An advertiser's charges for placement of
advertisements are not subject to sales and use tax.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.