State Tax Chart Results

Transcription

1 Tax Chart Results Tax Type: Sales/Use Advertising Services This chart shows whether or not the state taxes advertising services. Advertising UT Not taxable N/A Utah Admin. R. R865-19S-110(D) Armored Car Services This chart shows whether or not the state taxes armored car services. 21,420 Armored Car armored car services as a Babysitting or Daycare Services 22,145 This chart shows whether or not the state taxes babysitting or daycare services. Babysitting or Daycare babysitting/day care as a Barber/Beauty Shop Services 22,100 This chart shows whether or not the state taxes the services rendered by barber and beauty shops. Barber/Beauty Shops the services rendered by barber and beauty shops as a taxable Bookkeeping Services This chart shows whether or not the state taxes bookkeeping services. 22,100

2 Bookkeeping bookkeeping as a Building Maintenance Services This chart shows whether or not the state taxes building maintenance services. Building Maintenance UT Taxable Assisted cleaning of property is taxable; cleaning and washing real property is not taxable Butchering/Meat Cutting Services (1)(h) ; (15) ; Utah Informational Publication No. 42,, 06/01/2015 This chart shows whether or not the state taxes butchering/meat cutting services. Butchering/Meat Cutting butcher or meat cutting as a taxable Cable/Satellite TV Services This chart shows whether or not the state taxes cable/satellite tv services. Cable/Satellite TV UT Taxable Amounts paid or charged for cable and satellite television services are not subject to local-option sales taxes. Providers may claim a nonrefundable tax credit against the tax the service provider would otherwise be required to collect from its purchasers. Car Detailing Services (3) ; Utah ; Utah (2)(a) ; (1) This chart shows whether or not the state taxes car detailing services. 21,900; 1056UT:1000

3 Car Detailing UT Taxable Assisted cleaning of property is taxable. Car Washing Services (1)(h) ; (15) This chart shows whether or not the state taxes car washing services. 22,020 Car Washing UT Taxable Assisted cleaning of property is taxable. Catering Services (1)(h) ; (15) This chart shows whether or not the state taxes catering services. 22,020 Catering UT Taxable Caterers are also subject to restaurant tax in counties that impose the 1% restaurant tax. Cell Phone Services (5) ; Utah Admin. R. R865-19S-61(C) ; Utah Informational Publication No. 55,, 09/01/2014 This chart shows whether or not the state taxes cell phone services. 21,660 Cell Phone UT Taxable N/A Computer Services This chart shows whether or not the state taxes computer services. 21,900; 1056UT:1000

4 Computer computer services as a The following are not taxable services unless performed as part of repair: customer service or technical support, computer monitoring service, and running diagnostics. Copying Services ; Utah Informational Publication No. 64,, 05/01/2012 This chart shows whether or not the state taxes copying services. 21,540; 1051UT:1000 Copying copying as a taxable Credit and Collection Services This chart shows whether or not the state taxes credit and collection services. Credit and Collection credit or collection as a Credit Reporting Services This chart shows whether or not the state imposes a tax on sales of credit reporting services. Credit Reporting Services credit reporting services as a taxable Dance Instruction Services This chart shows whether or not the state taxes dance instruction services. 22,040

5 Dance Instruction dance instruction as a Data Processing Services This chart shows whether or not the state taxes data processing services. Data Processing data processing as a Dating Services This chart shows whether or not the state taxes dating services. 21,540; 1051UT:1000 Dating dating as a taxable Debt Counseling Services This chart shows whether or not the state taxes debt counseling services. 22,100 Debt Counseling debt counseling as a Defense/Military Contractor Services Does the state tax defense or military contractor services? Defense/Military Contractor Services UT No Services are taxable only if specifically enumerated as such. Delivery Services 22, (1) This chart shows whether or not the state taxes delivery services. 21,250

6 Delivery UT Not taxable If separately stated on an invoice. Dry Cleaning Services (94)(c) This chart shows whether or not the state taxes dry cleaning services. Dry Cleaning UT Taxable Assisted cleaning of property is taxable. Employment/Help Supply Services (1)(h) ; (1)(j) ; (15) 22,020 This chart shows whether or not the state taxes employment or help supply services. Employment/Help Supply employment/help supply as a taxable Engraving Services This chart shows whether or not the state taxes engraving services. Engraving UT Taxable Engravers must collect tax on pre-press materials that will not be resold by purchasers, unless sold out-of-state. Escort Services Utah Admin. R. R865-19S-80(3) This chart shows whether or not the state taxes escort services. 21,860

7 Escort UT Taxable Utah imposes a tax on transactions conducted by a sexually explicit business or escort service, which is administered pursuant to the Utah Sales and Use Tax Act. Tax on an escort service, however, does not apply when the transaction is subject to the tax on a sexually explicit business. Excavating and Grading Services ; Utah ,100 This chart shows whether or not the state taxes excavating and grading services. Excavating and Grading UT Not taxable Statute does not list excavating and grading as a taxable Fabrication Services This chart shows whether or not the state taxes fabrication services. 21,580 Fabrication UT Taxable N/A Utah Admin. R. R865-19S-51(A) Fishing/Hunting Guide Services 21,740 This chart shows whether or not the state taxes fishing/hunting guide services.

8 Fishing/Hunting Guide UT Taxable The following charges are taxable to the hunter or fisherman: access onto land; equipment sales or rentals; guide services, including game retrieval and care; and meals prepared by the guide or outfitter. Flying Instructions Services Utah Informational Publication No. 69,, 08/01/2011 This chart shows whether or not the state taxes flying instructions services. Flying Instructions flying instruction as a Fur Storage or Repair Services This chart shows whether or not the state taxes fur storage or repair services. Fur Storage or Repair UT Not taxable Fur storage is not taxable. Assisted cleaning of tangible personal property is taxable. Repairs are taxable unless the item is exempt or the parts used in repairs or renovations of that property, whether or not any parts are actually used in the repairs or renovations of the property, are exempt. Furniture Moving Services (1)(h) ; (15) ; (1)(g) This chart shows whether or not the state taxes furniture moving services.

9 Furniture Moving furniture moving as a Garment Alteration/Repair Services This chart shows whether or not the state taxes garment alteration/repair services. Garment Alteration/Repair UT Taxable Unless the item is exempt or the parts used in repairs or renovations of that property, whether or not any parts are actually used in the repairs or renovations of the property, are exempt (1)(g) Heating, Ventilating and Air Conditioning Installation/Repair Services This chart shows whether or not the state taxes heating, ventilating and air conditioning installation or repair services. HVAC Installation/Repair UT Taxable Unless the item is exempt or the parts used in repairs or renovations of that property, whether or not any parts are actually used in the repairs or renovations of the property, are exempt. Home Health Care Services (1)(g) This chart shows whether or not the state taxes home health care services. 22,140; 1058UT:1000 Home Health Care home health care as a 22,100

10 Information Services This chart shows whether or not the state taxes information services. Information information services as a Interior Design Services This chart shows whether or not the state taxes interior design services. 22,040; 1055UT:1000 Interior Design interior design as a Internet Access Services Internet Access UT Exempt N/A Tax Commission 22,060 Investment Counseling Services This chart shows whether or not the state taxes investment counseling services. Investment Counseling investment counseling as a Janitorial Services--Taxable or Exempt 21,640 Janitorial Services UT Exempt Assisted cleaning or washing of tangible personal property is taxable Kenneling Services (1)(h) ; (15) This chart shows whether or not the state taxes kenneling services. 22,020

11 Kenneling UT Not taxable N/A Admin. R. R865-19S-109(4) Lawn Care Services This chart shows whether or not the state taxes lawn care services. 21,970 Lawn Care lawn care as a taxable Limousine Services This chart shows whether or not the state taxes limousine services. Limousine limousine service as a Linen Services This chart shows whether or not the state taxes linen services. 21,490 Linen linen services as a Lobbying Services This chart shows whether or not the state taxes lobbying services. 22,020 Lobbying lobbying as a taxable Mailing Services This chart shows whether or not the state taxes mailing services.

12 Mailing mailing as a taxable Management Consulting Services This chart shows whether or not the state taxes management consulting services. Management Consulting UT Not taxable Statute does not list management consulting as a Marina Rental/Boat Docking Services (1) 22,120 This chart shows whether or not the state taxes marina rental/boat docking services. Marina Rental/Boat Docking UT Not taxable Statute does not list marina rental and boat docking services as a Marketing Research Services 21,990 This chart shows whether or not the state taxes marketing research services. Marketing Research UT Not taxable Statute does not list marketing research as a Massage Therapy Services (1) This chart shows whether or not the state taxes massage therapy services. 22,120 Massage Therapy massage therapy as a Motor Vehicle Parking Services 22,100 This chart shows whether or not the state taxes motor vehicle parking services. Motor Vehicle

13 Parking motor vehicle parking as a Motor Vehicle Towing Services This chart shows whether or not the state taxes motor vehicle towing services. Motor Vehicle Towing motor vehicle towing as a Payroll Services This chart shows whether or not the state taxes payroll services. Payroll payroll as a taxable Pest Control/Extermination Services This chart shows whether or not the state taxes pest control/extermination services. Pest Control/Extermination pest control/extermination as a Pet Grooming Services This chart shows whether or not the state taxes pet grooming services. Pet Grooming UT Not taxable If required in connection with a medical procedure. Photography Services Admin. R. R865-19S-109(4) This chart shows whether or not the state taxes photography services. 21,970

14 Photography UT Taxable N/A Utah Admin. R. R865-19S-75(A) Pool Cleaning Services This chart shows whether or not the state taxes pool cleaning services. 21,840 Pool Cleaning UT Taxable Assisted cleaning of property is taxable. Prepaid Telephone Calling Services (1)(h) ; (15) 22,020 This chart shows whether or not the state taxes prepaid telephone calling services. Prepaid Telephone Calling UT Exempt Sales of prepaid calling cards are exempt effective July, , while sales of telephone services to such cards are exempt. Prime Contractor Utah Informational Publication No. 62,, 02/01/ ,900; 1056UT:1000 This chart shows whether or not general or prime contracting services is subject to the state sales tax. Prime Contractor UT Not Taxable Not specifically enumerated as a taxable service Printing Services This chart shows whether or not the state taxes printing services. 21,580 Printing UT Taxable Printers must collect tax on pre-press materials that will not be resold by purchasers, unless sold out-of-state. Private Investigation Services Utah Admin. R. R865-19S-80(3) 21,860

15 This chart shows whether or not the state taxes private investigation services. Private Investigation private investigation as a Public Relations Services This chart shows whether or not the state taxes public relations services. 22,145 Public Relations UT Not taxable Statute does not list public relations as a Repair Services--Charges for Labor Repair Services--Charges for Labor UT Taxable Unless the item repaired is exempt. Repair Services--Charges for Materials/Supplies ,420 Comment Authority Editorial Reference (1)(g) 22,140; 1058UT:1000 Assuming that a repairman provides materials or supplies in connection with the repair of property for a customer, are the charges for the materials and supplies taxable? Repair Services--Charges for Materials/Supplies UT Taxable Unless the item is exempt or the parts used in repairs or renovations of that property, whether or not any parts are actually used in the repairs or renovations of the property, are exempt. Repair Services--Labor Charges Separately d (1)(g) 22,140; 1058UT:1000 Assuming that labor charges for repairs are exempt, does the state require that such charges be separately stated or invoiced?

16 Repair Services--Labor Charges Separately d UT No Labor charges are exempt only when the item being repaired and its repair parts are tax exempt. Research & Development Services (94)(c) ; (1)(g) 22,140; 1058UT:1000 This chart shows whether or not the state taxes research & development services. Research & Development UT Not taxable Effective 07/01/2012, purchases used in research and development of alternative energy technologies are exempt from sales and use tax, beginning July 1, 2006 and ending June 30, 2027; previously, purchases used in research and development of coal-to-liquids, oil shale, or tar sands technology are exempt from sales and use taxes, beginning on July 1, 2006 and ending on June 30, Effective 07/01/2012, new exemptions established for construction materials used in construction of new or expanding life science research and development facility and for machinery and equipment used in performing qualified research Safe Deposit Box Services (62)(a) ; (73) ; (74) This chart shows whether or not the state taxes safe deposit box services. 21,880

17 Safe Deposit Box safe deposit box services as a taxable Sales Agents/Dealers/Brokers Services This chart shows whether or not the state taxes services rendered by sales agents, dealers, or brokers. Sales Agents/Dealers/Brokers services rendered by sales agents or dealers/brokers as a Security Services This chart shows whether or not the state taxes security services. Security security as a taxable Self-Storage Services This chart shows whether or not the state taxes self-storage services. 22,145 Self-Storage self storage as a taxable Sign Painting/Lettering Services This chart shows whether or not the state taxes sign painting/lettering services.

18 Sign Painting/Lettering UT Taxable Unless the item is exempt or the parts used in repairs or renovations of that property, whether or not any parts are actually used in the repairs or renovations of the property, are exempt. Snow Removal Services (1)(g) This chart shows whether or not the state taxes snow removal services. 22,140 Snow Removal snow removal as a Software as a Service (SaaS) This chart shows whether or not the state imposes a tax on the sales of Software as a Service (SaaS). For purposes of this chart, SaaS is a cloud computing model in which general or specialized software applications are hosted by a vendor or service provider and made available to customers over a network, typically the Internet. The customer generally does not manage or control the software or the underlying cloud infrastructure. Software as a Service (SaaS) UT Taxable License fees for remotely accessed prewritten software are taxable if the purchased software is used in the state Stenographic Services Utah Informational Publication No. 64,, 05/01/2012 This chart shows whether or not the state taxes stenographic services. 21,540 Stenographic stenographic service as a

19 Tanning Salon Services This chart shows whether or not the state taxes tanning salon services. Tanning Salon services rendered by a tanning salon as a Tattoo Parlor Services This chart shows whether or not the state taxes tattoo parlor services. 22,100 Tattoo Parlor services rendered by a tattoo parlor as a Taxidermist Services This chart shows whether or not the state taxes taxidermist services. 22,100 Taxidermist taxidermy as a taxable Telecommunications Services--"900" number This chart shows the state's tax treatment of charges paid by consumers who use a 900 service also known as "pay-per-call" service. "900" type phone services UT Taxable N/A Utah Taxability Matrix, UT Tax Comm'n, effective 08/01/2015 Telecommunications Services--Interstate 21,900; 1056UT:1000 This chart shows whether or not the state taxes interstate telecommunications services.

20 Interstate telecommunications services UT Exempt N/A Utah Taxability Matrix, UT Tax Comm'n, effective 08/01/2015 Telecommunications Services--Intrastate 21,900; 1056UT:1000 This chart shows whether or not the state taxes intrastate telecommunications services. Intrastate telecommunications services UT Taxable N/A Utah Taxability Matrix, UT Tax Comm'n, effective 08/01/2015 Telephone Answering/Paging Services 21,900; 1056UT:1000 This chart shows whether or not the state taxes telephone answering/paging services. Telephone Answering/Paging UT Taxable Intrastate automated digital telephone answering service is taxable. One way paging services are exempt. Tire Recapping Services (1)(b)(ii)(B) ; (104)(b) ; Utah Informational Publication No. 62,, 02/01/2014 This chart shows whether or not the state taxes tire recapping services. 21,900; 1056UT:1000 Tire Recapping UT Taxable Unless the item is exempt or the parts used in repairs or renovations of that property, whether or not any parts are actually used in the repairs or renovations of the property, are exempt. Title Search Services (1)(g) 22,140

21 This chart shows whether or not the state taxes title search services. Title Search title search services as a Transportation Services 22,040 This chart shows whether or not the state taxes interstate transportation services. Transportation transportation as a Trash/Garbage Removal Services 21,490 This chart shows whether or not the state taxes trash/garbage removal services. Trash/Garbage Removal trash/garbage removal as a Travel Agency Services 22,020 This chart shows whether or not the state taxes the services rendered by a travel agency. Travel Agency travel agency services as a Tree Care/Trimming/Cutting Services This chart shows whether or not the state taxes tree care, tree trimming, or tree cutting services.

22 Tree Care/Trimming/Cutting UT Taxable Unless the item is exempt or the parts used in repairs or renovations of that property, whether or not any parts are actually used in the repairs or renovations of the property, are exempt. Veterinary Services (1)(g) This chart shows whether or not the state taxes services rendered by veterinarians. Veterinary UT Not taxable N/A Warehousing Services This chart shows whether or not the state taxes warehousing services. 21,970 Warehousing warehousing as a Water Conditioning/Softening Services This chart shows whether or not the state taxes water conditioning or water softening services. Water Conditioning/Softening water conditioning/softening as a Window Cleaning Services This chart shows whether or not the state taxes window cleaning services.

23 Window Cleaning UT Taxable Assisted cleaning of property is taxable (1)(h) ; (15) 22,020 Last run 10/26/ Thomson Reuters/Tax & Accounting. All Rights Reserved.