Utah Admin. Code R865-19S-57 - Ice Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
A. In general,
sales of ice to be used by the purchaser for refrigeration or cooling purposes
are taxable. Sales to restaurants, taverns, or the like to be placed in drinks
consumed by customers at the place of business are sales for resale and are not
taxable.
B. Where ice is sold in
fulfillment of a contract for icing or reicing property in transit by railroads
or other freight lines, the entire amount of the sale is taxable, and no
deduction for services is allowed.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.