Utah Admin. Code R865-21U-16 - Property Sold or Used In Interstate Commerce Pursuant to Utah Code Ann. Section 59- 12-107
A. The fact that
tangible personal property is purchased in interstate or foreign commerce does
not exempt the property from the tax if the property is stored, used, or
otherwise consumed within this state after the shipment in interstate or
foreign commerce has ended.
B. The
fact that tangible personal property is used in this state in interstate or
foreign commerce following its storage in this state does not exempt the
storage of the property from the tax. The fact that tangible personal property
is used in this state in interstate or foreign commerce does not exempt the use
of the property from the tax.
Notes
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