Utah sales and use tax rules have been amended to clarify certain rules of leases and rentals involving tangible personal property. For example, vendors who rent or lease tangible personal property along with operating personnel must pay sales and use tax on their original purchases of the property and must collect sales and use tax when providing a taxable service. An example of this type of rental is the furnishing of a crane and its operating personnel to a building erector. (Rule R865-19S-32, Utah State Tax Commission, November 17, 2006)