In May 2022, the Utah State Tax Commission released a publication regarding the sales taxation of tangible personal property attached to real property, as well as guidelines on who must collect and pay the sales tax on those sales. According to the Utah State Commission, some tangible personal property attached to real property may be subject to sales tax. In addition, the Commission is responsible for enforcing the tax on purchases of construction materials for resale if a contractor uses them for personal use or converts them to real property by means of installation. The Commission also provides guidance on personal property permanently attached to real property and sales of construction materials for out-of-state real property contracts. A table with various examples showing the differences in taxable charges for sales, installations, setup charges, and repairs can be found in Publication 42 Rev. 5/22 Page 6 of 10. (Utah State Tax Commission, Publication 42, effective July 1, 2022.)