Utah Admin. Code R865-19S-35 - Residential or Commercial Use of Gas, Electricity, Heat, Coal, Fuel Oils or Other Fuels Pursuant to Utah Code Ann Sections 59-12-103 and 59-12-104
(1) "Residential
use" is as defined in Section
59-12-102,
and includes use in nursing homes or other similar establishments that serve as
the permanent residence for a majority of the patients because they are unable
to live independently.
(2)
Explosives or material used as active ingredients in explosive devices are not
fuels.
(3) Fuel oil and other fuels
must be used in a combustion process in order to qualify for the exemption from
sales tax for industrial use of fuels pursuant to Section
59-12-104.
Notes
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