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Commission moves to repeal leased/rented heavy-equipment reporting requirement, sends amendment to bulletin

Utah State Tax Commission · September 3, 2024
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Summary

The commission voted unanimously to submit an amendment that would repeal the rule requiring reports on leased or rented personal property (heavy equipment), concluding Utah Code Annotated §59-2-306 does not support the existing submission requirement. The rule will be published with a public comment period beginning in the Utah State Bulletin.

Commissioner Rebecca Rockwell outlined a proposed repeal of the rule listed in the agenda as "r 8 84 24 p 28," describing staff research that found insufficient statutory support for requiring a report on leased or rented heavy equipment under the cited provision of state law. Rockwell said the amendment "repeals the rule" for that reporting requirement and recommended submission to the Office of Administrative Rules for publication.

Rockwell noted publication timing and public-comment windows were discussed; staff advised the amendment would be published in the Utah State Bulletin on Sept. 15, 2024, if submitted that day, otherwise publication would shift to Oct. 1 with a later comment deadline. "The amended rules will be published in the Utah State Bulletin on 09/15/2024, and the mandatory public comment period will end on 10/15/2024," Rockwell said during her explanation. The commission took a roll-call vote and unanimously directed staff to submit the amendment for publication.