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Tax Commission submits filing-of-returns rule amendment to remove unsupported exception

Utah State Tax Commission · August 14, 2025
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Summary

Commissioners approved submitting R865-19S-12 to remove an exception that allowed sellers collecting under $1,000 annually to file once per year and to eliminate redundant language about return types and weekend/holiday due-date extensions.

The Commission voted to submit amendments to R865-19S-12, which governs filing of sales-and-use tax returns. The proposed change removes an exception that allowed businesses collecting less than $1,000 in sales tax per year to file annually because the exception is not supported by current statute, and it removes redundant language regarding return types and due-date extensions.

Commissioner Rebecca L. Rockwell moved to submit the amendment to the Office of Administrative Rules for publication; Chair Valentine took a roll-call vote and the motion passed unanimously. The minutes do not record further debate or objections.