Utah Admin. Code R865-19S-121 - Sales and Use Tax Exemptions for Certain Purchases by a Mining Facility Pursuant to Utah Code Ann. Section 59-12-104
(1)
"Establishment" means a unit of operations, that is generally at a single physical location in Utah, where qualifying activities are performed. If a business operates in more than one location (e.g., branch or satellite offices), each physical location is considered separately from any other locations operated by the same business.
(2) The exemption does not apply to purchases
of items of tangible personal property that become part of the real
property.
(3) Purchases of
qualifying machinery, equipment, parts, and materials are treated as purchases
of tangible personal property under
R865-19S-58,
even if the item is affixed to real property upon installation.
(4) Machinery, equipment, parts, and
materials used for non-qualifying activities are eligible for the exemption if
the machinery, equipment, parts, and materials are primarily used in qualifying
activities.
(5) The entity claiming
the exemption shall retain records to support the claim that the machinery,
equipment, parts, and materials are qualified for exemption from sales and use
tax under the provisions of this rule and Section
59-12-104.
Notes
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