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What sales are taxable in Utah?
1. Tangible personal property purchased, sold, stored, consumed, or used in the state.
2. Rentals and leases of tangible personal property.
3. Labor to repair, renovate, wash, clean, and install tangible personal property including maintenance agreements.
4. Laundry and dry-cleaning services.
5. Admissions and fees for amusement, entertainment, recreation, exhibition, cultural, or athletic activities.
6. Hotel, motel, tourist home, and trailer court accommodations.
7. Telegraph and intrastate telephone service.
8. Electricity and fuels.
9. Meals at restaurants or other eating places.
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