Utah Admin. Code R865-19S-56 - Sales by Employers to Employees Pursuant to Utah Code Ann. Section 59-12- 102
A. Sales to
employees are subject to tax on the amount charged for goods and taxable
services. If tangible personal property is given to employees with no charge,
the employer is deemed to be the consumer and must pay tax on his cost of the
merchandise. Examples of this type of transaction are meals furnished to
waitresses and other employees, contest prizes given to salesmen, merchandise
bonuses given to clerks, and similar items given away.
Notes
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