The Utah State Tax Commission has revised its tax publication related to the sourcing of taxable sales in the state. The publication now clarifies that the retail sale of taxable services in Utah, when the seller sells, leases, or rents any tangible personal property (including products transferred electronically), should be sourced to the seller’s fixed place of business or the customer’s location depending on the seller’s preference. If the seller does not have a fixed place of business, (vending machine operators, mobile tool companies, etc.), the seller should source the sale to the location where the sale took place. For sales at special events (fairs, swap meets, etc.), the event location should be used for sourcing purposes. In addition, retail sales of a taxable service where the seller does not sell, lease or rent any tangible personal property (including products transferred electronically), should be sourced to the customer’s location. (Publication 25, Utah State Tax Commission, June 2009)