Sales Tax Articles
Sales Tax State Activity Update - April 2006
Utah Telecoms Receive New Exemptions
Utah has passed a new sales and use tax exemption for items purchased or leased by, or on behalf of, a telephone service provider. The items qualifying for this exemption include:
- Telecommunications enabling or facilitating equipment, machinery, or software;
- Telecommunications equipment, machinery, or software required for 911 service;
- Telecommunications maintenance or repair equipment, machinery, or software;
- Telecommunications switching or routing equipment, machinery, or software;
- Telecommunications transmission equipment, machinery, or software.
In order to qualify for the exemption, the items purchased or leased must have a useful economic life of at least one year.
(S.B. 29 [ Ch. 218], signed by Governor 3/17/06, effective 7/1/06)
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