Direct Mail Sellers Informed with Recipient Location Must Collect Utah Tax

Effective July 1, 2010, if a seller of advertising and promotional direct mail receives information indicating the locations of the recipients to which the advertising and promotional direct mail is delivered, the seller must collect and remit sales and use tax to the Utah commission in accordance with the information the purchaser provides. (H.B. 349, Laws 2010, effective July 1, 2010)

Posted on April 15, 2010