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Tax Commission removes outdated exception in filing-of-returns rule
Summary
The Commission adopted amendments to R865-19S-12 on Oct. 23 removing an exception allowing annual filing for sellers collecting under $1,000 in sales tax (not supported by statute), rewriting return-filing language, and removing redundant statutory language; the motion passed unanimously.
On Oct. 23, 2025 the Utah State Tax Commission adopted an amendment to R865-19S-12 concerning the filing of returns. Commissioner John T. Deeds moved to adopt the amendment; Commissioner Rebecca L. Rockwell took a roll-call vote and the motion passed unanimously.
The amendment removes a rule exception that allowed sellers collecting under $1,000 in a calendar year to file sales and use tax returns annually because that exception is not supported by current statute. It also rewrites language that previously required a seller to file a return regardless of tax due and removes language redundant with statute about remote sellers and due-date extensions when a due date falls on a weekend or legal holiday.
