Utah Admin. Code R865-19S-40 - Exchange of Agricultural Produce For Processed Agricultural Products Pursuant to Utah Code Ann. Section 59-12-102
A. When a raiser or grower of agricultural
products exchanges his produce for a more finished product capable of being
made from the produce exchanged with the processor, the more finished product
is not subject to the tax within limitations of the value of the raised produce
exchanged.
Notes
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