Utah Admin. Code R865-19S-41 - Sales to The United States Government and Its Instrumentalities Pursuant to Utah Code Ann. Sections 59-12-104 and 59-12-106
(1) Sales to the United States government are
exempt if federal law or the United States Constitution prohibits the
collection of sales or use tax.
(2) Sales made directly to the United States
government or any authorized instrumentality thereof are not taxable, provided
the sale is paid for directly by the federal government. If an employee of the
federal government pays for the purchase with his own funds and is reimbursed
by the federal government, that sale is not made to the federal government and
does not qualify for the exemption.
(3) Vendors making exempt sales to the
federal government are subject to the recordkeeping requirements of Tax
Commission rule
R865-19S-23.
Notes
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