Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 49 (2020GS)

Sponsor

Rep. Thurston, N.  (Thurston’s own bill)

Final action

Governor Signed 3/24/2020

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• provides that when a dealer sells an aircraft, manufactured home, mobile home, modular home, motor vehicle, or watercraft over the Internet, the location of the transaction is where the purchaser takes receipt of the property; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

This document includes Senate Committee Amendments incorporated into the bill on Fri, Jan 31, 2020 at 9:31 AM by lpoole.
SALES TAX ON MOTOR VEHICLES
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Norman K. Thurston
Senate Sponsor: 
Lincoln Fillmore
LONG TITLE
Committee Note:
The Revenue and Taxation Interim Committee recommended this bill.
Legislative Vote: 11 voting for 0 voting against 8 absent
General Description:
This bill modifies provisions of the Sales and Use Tax Act related to determining the
location of certain transactions.
Highlighted Provisions:
This bill:
▸ provides that when a dealer sells an aircraft, manufactured home, mobile home,
modular home, motor vehicle, or watercraft over the Internet, the location of the
transaction is where the purchaser takes receipt of the property; and
▸ makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-12-213
, as enacted by Laws of Utah 2008, Chapter 384
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-12-213
 is amended to read:
59-12-213.
Location of a transaction involving a sale of aircraft, a manufactured
home, a mobile home, a modular home, a motor vehicle, or watercraft.
(1) (a) Except as provided in Subsection (1)(b) or (4), the location of a sale of the
following tangible personal property is determined as provided in this section:
(i) aircraft;
(ii) a manufactured home;
(iii) a mobile home;
(iv) a modular home;
(v) a motor vehicle; or
(vi) watercraft.
(b) The location of the sale of tangible personal property described in Subsection (1)(a)
is determined in accordance with Sections 
59-12-211
 and 
59-12-212
 if the tangible personal
property described in Subsection (1)(a) is transportation equipment as defined in Section
59-12-211
.
(2) 
(a)
 [
If
] 
Except as provided in Subsection (2)(b), if
 an item of tangible personal
property described in Subsection (1)(a) is sold by a dealer of that tangible personal property,
the location of the sale of that tangible personal property is the business location of the dealer.
(b) If an item of tangible personal property described in Subsection (1)(a) is sold
Ŝ→ [
over
the Internet
] ←Ŝ
by a dealer of that tangible personal property
Ŝ→ 
that does not have a business
48a 
location in the state
 ←Ŝ
, the location of the sale of that
tangible personal property is the location where the purchaser takes receipt of the tangible
personal property.
(3) If an item of tangible personal property described in Subsection (1)(a) is sold by a
person other than a dealer of that tangible personal property, the location of the sale of that
tangible personal property is:
(a) if the tangible personal property is required to be registered with the state before the
tangible personal property is used on a public highway, on a public waterway, on public land,
or in the air, the location of the street address at which the tangible personal property is
registered; or
(b) if the tangible personal property is not required to be registered as provided in
Subsection (3)(a), the location of the street address at which the purchaser of the tangible
personal property resides.
(4) This section does not apply to the lease or rental of tangible personal property
described in Subsection (1)(a).