59-12-104.1 - Exemptions for religious or charitable institutions.
59-12-104.1. Exemptions for religious or charitable institutions.
(1) Except as provided in Section 59-12-104, sales made by religious or charitableinstitutions or organizations are exempt from the sales and use tax imposed by this chapter if thesale is made in the conduct of the institution's or organization's regular religious or charitablefunctions or activities.
(2) (a) Except as provided in Section 59-12-104, sales made to a religious or charitableinstitution or organization are exempt from the sales and use tax imposed by this chapter if thesale is made in the conduct of the institution's or organization's regular religious or charitablefunctions and activities.
(b) In order to facilitate the efficient administration of the exemption granted by thissection, the exemption shall be administered as follows:
(i) the exemption shall be at point of sale if the sale is in the amount of at least $1,000;
(ii) except as provided in Subsection (2)(b)(iii), if the sale is less than $1,000, theexemption shall be in the form of a refund of sales or use taxes paid at the point of sale; and
(iii) notwithstanding Subsection (2)(b)(ii), the exemption under this section shall be atpoint of sale if the sale is:
(A) made pursuant to a contract between the seller and the charitable or religiousinstitution or organization; or
(B) made by a public utility, as defined in Section 54-2-1, to a religious or charitableinstitution or organization.
(3) (a) Religious or charitable institutions or organizations entitled to a refund underSubsection (2)(b)(ii) may apply to the commission for the refund of sales or use taxes paid.
(b) The commission shall designate the following by commission rule adopted inaccordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act:
(i) procedures for applying for a sales and use tax refund;
(ii) standards for determining and verifying the amount of purchase at the point of sale;
(iii) procedures for submitting a request for refund on a monthly basis anytime thetaxpayer has accumulated $100 or more in sales tax payments; and
(iv) procedures for submitting a request for refund on a quarterly basis for anycumulative amount of sales tax payments.
Amended by Chapter 382, 2008 General Session