Sales of Items at Public Auctions Generally do not Qualify for the Isolated or Occasional Sales and Use Tax Exemption in Utah

Utah Administrative Code Tax Commission Title R865. Auditing Rule R865-19S. Sales and Use Tax Current through August 5, 2012 R865-19S-38. Isolated or Occasional Sales and Use Tax Exemption Pursuant to Utah Code Ann. Section 59-12-104 (1) "Isolated or occasional sales and use tax exemption" means a sale that qualifies for the sales and use tax exemption for the sale of tangible pers...