Utah – Updated Sales and Use Tax Publications

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

Utah State Tax Commission – Publication 5, Updated June 2013

Utah State Tax Commission – Publication 25, Updated June 2013

Utah State Tax Commission – Publication 56, Updated July 2013