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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-318

Sales of tangible personal property

Official textle.utah.gov

# (1)

Sales of tangible personal property are in this state if:

# (a)

the property is delivered or shipped to a purchaser, other than the United States Government, within this state regardless of the f.o.b. point or other conditions of the sale; or

# (b)

(i) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state; and

(ii)

(A) the purchaser is the United States Government; or

(B) the taxpayer is not taxable in the state of the purchaser.

# (2)

Whether sales of tangible personal property by an airline are in this state is determined as provided in this section, subject to the calculation required by Subsection 59-7-317(2).

Last amended: Amended by Chapter 283, 2008 General Session

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In this chapter (40 sections)
  1. 59-7-204 · Income attributed to sources within the state
  2. 59-7-205 · Applicability of Parts 5 and 6 of chapter
  3. 59-7-206 · Offsets against tax
  4. 59-7-207 · Corporations becoming subject to tax -- Assessment under…
  5. 59-7-208 · Provisions followed for purposes of tax collected
  6. 59-7-302 · Definitions -- Determination of taxpayer status
  7. 59-7-303 · Apportionable income
  8. 59-7-305 · When taxable in another state
  9. 59-7-306 · Allocation of certain nonbusiness income
  10. 59-7-307 · Allocation of rents and royalties
  11. 59-7-308 · Allocation of capital gains and losses
  12. 59-7-309 · Allocation of interest and dividends
  13. 59-7-310 · Allocation of patent and copyright royalties
  14. 59-7-311 · Method of apportionment of business income
  15. 59-7-312 · Property factor for apportionment of business income --…
  16. 59-7-313 · Valuation of property for inclusion in property factor
  17. 59-7-314 · Averaging property values for inclusion in property factors
  18. 59-7-315 · Payroll factor for apportionment of business income --…
  19. 59-7-316 · Determination of compensation for inclusion in payroll factor
  20. 59-7-317 · Sales factor for apportionment of business income --…
  21. 59-7-318 · Sales of tangible personal property
  22. 59-7-319 · Circumstances under which a receipt, rent, royalty, or sale…
  23. 59-7-320 · Equitable adjustment of standard allocation or apportionment
  24. 59-7-321 · Construction
  25. 59-7-401 · Determining threshold level of business activity for…
  26. 59-7-402 · Water's edge combined report
  27. 59-7-403 · Worldwide combined report
  28. 59-7-404 · Calculation of unadjusted income for combined reporting
  29. 59-7-404.5 · Adjustment to apportionment factors for corporations in a…
  30. 59-7-405 · Commission empowered to make rules
  31. 59-7-501 · Accounting periods -- Methods of accounting
  32. 59-7-502 · Change of taxable year or accounting period
  33. 59-7-503 · Return where period changed
  34. 59-7-504 · Estimated tax payments -- Penalty -- Waiver
  35. 59-7-505 · Returns required -- When due -- Extension of time --…
  36. 59-7-507 · Payment of tax
  37. 59-7-508 · Audit of returns
  38. 59-7-509 · Failure to file return -- Penalty
  39. 59-7-510 · Deficiency -- Interest
  40. 59-7-511 · Penalty added to underpayments
Full table of contents →