Utah Sellers Permitted to Elect Location of Certain Service Transactions

Utah has passed legislation to amend the Sales and Use Tax Act relating to determining the location of the sale, lease, or rental of a service transaction if the receipt of an order and the receipt of tangible personal property or a product transferred electronically take place within the state. Under the new provisions, a seller may elect to determine the location of a service transaction that is conducted in such a way that is subject to the bill. (H.B. 58, Laws 2009, effective July 1, 2009)

Posted on June 8, 2009