Utah State Bulletin, January 15, 2012, Vol. 2012, No. 2

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FIVE-YEAR NOTICES OF REVIEW AND STATEMENTS OF CONTINUATION DAR File No. 35600that credit. Section R865-9I-42 provides that the order ofdeducting credits against individual income tax is: 1)nonrefundable credits; 2) nonrefundable credits with acarryforward; and 3) refundable credits. Section R865-9I-44defines "professional athletic team", "member of aprofessional athletic team," and "duty days" for purposes ofapportioning income subject to Utah tax for all professionalathletes performing in the state of Utah; provides that aprofessional athletic team is an employer required to withholdstate income tax from the team members. Section R865-9I-46 requires medical savings account administrators to fileinformation on each account they administer, along with areconciliation, with the Tax Commission on an annual basis.Rule outlines the content of the form, along with recordkeeping requirements and the necessity of each accountholder to attached the form to their state return. SectionR865-9I-47 states that combat pay is excluded fromwithholding requirements and provides an extension of timeto pay income taxes for individuals receiving combat pay.Section R865-9I-49 requires the trustee of the UtahEducational Savings Plan Trust to provide trust participantsand the Tax Commission with certain information on thestatus of the participant's account with the trust. SectionR865-9I-50 indicates when the addition to federal taxableincome for interest on certain bonds shall apply. SectionR865-9I-51 provides conditions under which a withholding taxlicensee will be considered to have changed the licensee'sbusiness address or ceased to do business. Section R865-9I-52 provides that a credit for health benefit plan insuranceshall be determined in the manner that provides the greatestpossible credit. Section R865-9I-53 indicates how a taxpayershall disclose a reportable transaction to the Commission andhow a material advisor shall disclose a reportable transactionto the Commission. Section R865-9I-54 provides that, in theabsence of fraud, the amount certified as qualifying for therenewable energy systems tax credit shall be the amountallowed by the Commission as a credit. Section R865-9I-55provides that a qualified subchapter S subsidiary shall betreated in the same manner for Utah taxes as it is for federaltaxes. Therefore, this rule should be continued.THE FULL TEXT OF THIS RULE MAY BE INSPECTED,DURING REGULAR BUSINESS HOURS, AT:TAX COMMISSIONAUDITING210 N 1950 WSALT LAKE CITY, UT 84134or at the Division of Administrative Rules.DIRECT QUESTIONS REGARDING THIS RULE TO:♦ Christa Johnson by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@utah.govAUTHORIZED BY: Michael Cragun, Tax CommissionerEFFECTIVE: 01/03/2012Tax Commission, AuditingR865-11QSelf-Insured Employer AssessmentFIVE-YEAR NOTICE OF REVIEW AND STATEMENTOF CONTINUATIONDAR FILE NO.: 35601FILED: 01/03/2012NOTICE OF REVIEW AND STATEMENT OFCONTINUATIONCONCISE EXPLANATION OF THE PARTICULARSTATUTORY PROVISIONS UNDER WHICH THE RULE ISENACTED AND HOW THESE PROVISIONS AUTHORIZEOR REQUIRE THE RULE: Section 34A-2-202 requires anannual assessment of employers who are authorized to paycompensation direct; indicates how that assessment shall becalculated.SUMMARY OF WRITTEN COMMENTS RECEIVED DURINGAND SINCE THE LAST FIVE YEAR REVIEW OF THE RULEFROM INTERESTED PERSONS SUPPORTING OROPPOSING THE RULE: None.REASONED JUSTIFICATION FOR THE CONTINUATION OFTHE RULE, INCLUDING REASONS WHY THE AGENCYDISAGREES WITH COMMENTS IN OPPOSITION TO THERULE, IF ANY: Section R865-11Q-1 clarifies whenemployers need to obtain the experience modification factor,and provides direction for those who fail to obtain the factorwithin the specified time. Therefore, this rule should becontinued.THE FULL TEXT OF THIS RULE MAY BE INSPECTED,DURING REGULAR BUSINESS HOURS, AT:TAX COMMISSIONAUDITING210 N 1950 WSALT LAKE CITY, UT 84134or at the Division of Administrative Rules.DIRECT QUESTIONS REGARDING THIS RULE TO:♦ Christa Johnson by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@utah.govAUTHORIZED BY: Michael Cragun, Tax CommissionerEFFECTIVE: 01/03/2012Tax Commission, AuditingR865-12LLocal Sales and Use Tax130 UTAH STATE BULLETIN, January 15, 2012, Vol. 2012, No. 2
DAR File No. 35602FIVE-YEAR NOTICES OF REVIEW AND STATEMENTS OF CONTINUATIONFIVE-YEAR NOTICE OF REVIEW AND STATEMENTOF CONTINUATIONDAR FILE NO.: 35602FILED: 01/03/2012NOTICE OF REVIEW AND STATEMENT OFCONTINUATIONCONCISE EXPLANATION OF THE PARTICULARSTATUTORY PROVISIONS UNDER WHICH THE RULE ISENACTED AND HOW THESE PROVISIONS AUTHORIZEOR REQUIRE THE RULE: Section 59-1-403 requires that allindividuals with access to information from tax returns,maintain strict confidentiality with regard to that information.Also provides instances when information may be disclosedor shared. Section 59-12-202 states purpose and intent oflocal sales and use tax. Section 59-12-204 allows localgovernments to impose a local sales and use tax and setsforth the provisions that must be included in the ordinanceimposing the local sales and use tax. Section 59-12-205provides that the distribution of local sales and use taxes tolocal governments shall be based on location where thetransaction is consummated and population. Section 59-12-210 requires that the commission provide each county withsales and use tax collection data in order to verify therevenues the commission distributes to them. Section 59-12-210.1 limits a redistribution of sales tax and provides criteriaand procedures for an allowed redistribution of sales tax.Section 59-12-302 provides that the transient room tax shallbe levied at the same time and collected in the same manneras the local sales and use tax. Section 59-12-354 indicatesthat the governing body of a municipality may choose tocollect the municipality transient room tax or have the TaxCommission collect that tax for it. Section 59-12-401establishes a resort community tax of up to 1% for towns andcities whose transient room capacity equals or exceeds 66%of the permanent census population and provides certainexemptions to that tax. Section 59-12-602 defines"convention facility" "cultural facility" "recreation facility" and"restaurant" -- all terms necessary for the administration ofthe tourism, recreation, cultural, and convention facilities tax.Section 59-12-603 provides for the creation of a tourism,recreation, cultural, and convention facilities tax: 1) not toexceed 3 percent on all short-term rentals of motor vehiclesnot exceeding 30 days; 2) not exceeding 1/2 percent of therent for every occupancy of a suite room or rooms; and 3) notto exceed 1 percent of all sales of prepared foods andbeverages sold by restaurants.SUMMARY OF WRITTEN COMMENTS RECEIVED DURINGAND SINCE THE LAST FIVE YEAR REVIEW OF THE RULEFROM INTERESTED PERSONS SUPPORTING OROPPOSING THE RULE: None.REASONED JUSTIFICATION FOR THE CONTINUATION OFTHE RULE, INCLUDING REASONS WHY THE AGENCYDISAGREES WITH COMMENTS IN OPPOSITION TO THERULE, IF ANY: Section R865-12L-1 provides that all rulesmade with respect to the state sales and use tax shall applyto the local sales and use tax. Section R865-12L-3 permitsuse of sales tax rate charts to determine sales tax due on ataxable sale. Section R865-12L-4 requires that the localsales and use tax be reported to the Tax Commission on acombined return with the state sales and use tax. SectionR865-12L-11 outlines the sales tax liability of a person whopurchases a motor vehicle from someone other than alicensed dealer. Section R865-12L-14 provides proceduresfor local governing bodies’ review of local sales and use taxesremitted by businesses located within that politicalsubdivision. Rule also provides procedures for corrections forfirms omitted from the list of a particular political subdivisionor firms listed but not doing business in the jurisdiction of thepolitical subdivision. Section R865-12L-17 defines "primarybusiness," and "retail establishment," and provides guidancenecessary to administer the restaurant tax. Section R865-12L-18 clarifies the Tax Commission's exclusive authority toadminister and enforce the local sales and use tax, and liststhe circumstances under which local governments: 1) shallhave access to the Tax Commission records; and 2) mayintervene in or appeal from a proposed final Tax Commissionaction. Therefore, this rule should be continued.THE FULL TEXT OF THIS RULE MAY BE INSPECTED,DURING REGULAR BUSINESS HOURS, AT:TAX COMMISSIONAUDITING210 N 1950 WSALT LAKE CITY, UT 84134or at the Division of Administrative Rules.DIRECT QUESTIONS REGARDING THIS RULE TO:♦ Christa Johnson by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@utah.govAUTHORIZED BY: Michael Cragun, Tax CommissionerEFFECTIVE: 01/03/2012Tax Commission, AuditingR865-13GMotor Fuel TaxFIVE-YEAR NOTICE OF REVIEW AND STATEMENTOF CONTINUATIONDAR FILE NO.: 35603FILED: 01/03/2012NOTICE OF REVIEW AND STATEMENT OFCONTINUATIONCONCISE EXPLANATION OF THE PARTICULARSTATUTORY PROVISIONS UNDER WHICH THE RULE ISENACTED AND HOW THESE PROVISIONS AUTHORIZEOR REQUIRE THE RULE: Section 59-13-201 imposes amotor fuel tax on all motor fuel sold, used, or received for salein the state. Provides tax exemptions for motor fuel distilledfrom coal, oil shale, rock asphalt, bituminous sand, orUTAH STATE BULLETIN, January 15, 2012, Vol. 2012, No. 2 131
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Page 163 and 164: RULES INDEXR151-3 Americans With Di
Page 165 and 166: RULES INDEXR162-2c-204 License Rene
Page 167 and 168: RULES INDEXR277-115 Copyrighting Ma
Page 169 and 170: RULES INDEXRehabilitationR280-204 U
Page 171 and 172: RULES INDEXR315-17 End of Life Auto
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Page 175 and 176: RULES INDEXR414-3A-2 Definitions 35
Page 177 and 178: RULES INDEXR432-950 Mammography Qua
Page 179 and 180: RULES INDEXR590-172-4 Rule 35006 AM
Page 181 and 182: RULES INDEXLIEUTENANT GOVERNORElect
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RULES INDEXR865-13G-17R865-14W-1R86
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RULES INDEXR909-19 Safety Regulatio
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RULES INDEXR986-700-714 CC Payment
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Utah State Bulletin, January 15, 2012, Vol. 2012, No. 2

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