SALT Report 2724 – The Utah Tax Commission has updated several sales and use tax publications to reflect recent legislative changes and Departmental rules. The publications are general in nature and are meant to be reference tools only as they do not address all taxing situations.
Publication 5 – Sales Tax Information for Vehicle and Watercraft Dealers and Body and Repair Shops
This publication has been updated to provide guidance regarding the taxability of vehicles sold or leased to foreign diplomats. Specifically, sales and leases of motor vehicles to foreign diplomats are exempt only if the dealer receives a Motor Vehicle Tax Exemption Letter signed by the U. S Department of State, Ofﬁce of Foreign Missions. Diplomatic Tax Exemption Cards no longer exempt these vehicle purchases from sales tax.
Publication 25 – General Sales and Use Tax
This publication has been updated to include new sourcing rules and the following use-based exemptions:
- Purchases of certain consumable items by short-term lodging providers,
- Purchases or leases of certain items used to create prepared food,
- Purchases of certain machinery and equipment by amusement, gambling and recreational industries, and
- Purchases of certain machinery and equipment or normal operating and repair or replacement parts
Publication 56 – Guidance for Lodging Providers
This publication was updated because it removed the list of items that may be purchased by lodging providers from the taxable sales and services section.
For Further Information