| Show STATE BOARD APPROVES NEW SALES TAX ACT salt agre tribune new regulations covering the llie administration or of the sales tax as amended by the special session of the legislature were approved and promulgated tuesday by the state tax commission they take cognizance of 0 the changes in the sales tax act made by the special session and in general are refinements ot of the regulations adopted when the emergency revenue act went into effect if A owns an automobile reads one regulation worth say and trades it tor for Ds Bs electric refrigerator ge also worth the trade or exchange is a sale under this law and both A and 13 would be subject to a tax on the alie entire consideration ot of even though no money actually changes hands and even though neither A nor B Is engaged lit in trade or business special attention is given in tile the regulations to sales to contractors hospitals dentists oculists opt opticians ceans and optometrists and to sales i by farmers tar mera 1 the dentici l is classed as the consumer su riter cven if lie he his own plates false teeth inlays etc lie he Is the consumer of the materials used in such work anza his pui chases of the materials are taxable but his sales to the patron including 1 his services are not taxable sales taxable it the contractor undertakes to do a piece of 0 work tor for a lump sum I 1 the sales to the contractor are taxable 1 it if lie he separates in his contract the price for material and the price for or the labor he becomes a retailer and may sign a certificate of 0 resale while he must collect arid and turn over I 1 to the tax cornillon com nillon tho the tax on the sale of the materials when the farmer sells his productions eions through throng h an established place 0 of business for resale be is a wholesaler it if he sells to the user or consumer he is a retailer and defined in the act and liable tor for the collection of the tax where a bale was made on credit between may alay 31 and august li the purchase price is deemed as a fixed and unconditional obligation to pay day a sum certain and the payment even though made after august 3 Is subject to the tax of ot 1 per der cent rather than of 2 per cent emergency tax this Is an emergency tax reads a an early regulation imposed upon every retail sale of tangible personal 1 PrOD property erty made within the state of utah certain services servi cei rendered by utilities meals served to tiie elie public and admissions to ta any place of amusement entertainment 0 or r recreation I 1 ono one does not have to be engaged lit in retail trade lit in order to be liable for or the remitting ot of this I 1 tax the manufacturer jobber or wholesaler or even one riot not actual ly edgag d lit in business or trade I 1 la liable tor for the remitting of 0 hiis tiis taxi tax it if lie he sells tangible personal property ultimately tel to a final buyer or ultima consumer while sales made in interstate commerce are not mot to the tax imposed by the act wh where a commodity is in the state stat e at tile the time ot of sale and la Is delivered to the purchaser in tho the state the sale of 0 such commodity is taxable under the terms of 0 tile the act the new regulations take cognizance not only ot of the increase in the late ate ot of the sales tax but also ot of the changes made in the ilia law cov trine cring sales to manufacturers aril an J processors and 0 of those covering tho the sales ot of containers to the manu fac clinies ot of the regulations under the act will be furnished to licensed retailers and may be obtained when finally printed at tile the offices of cf tile the state stale tax commission it |
