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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-1-306

The commission must make rules for how delivered value is determined for taxable energy, and those rules must treat arm’s-length sales price as delivered value unless that price omits part of the taxable energy or…

Source excerpt

delivered valueenergy sales and use taxenergy taxpoint of salesales pricesales value determinationtaxable energy
Jurisdiction
United States — Utah
Status
In force
Dates
Legal dates not recorded
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01

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“The commission must make rules for how delivered value is determined for taxable energy, and those rules must treat arm’s-length sales price as delivered value unless that price omits part of the taxable energy or delivered value.”

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Rules for delivered value and point of sale.

The commission must make rules for how delivered value is determined for taxable energy, and those rules must treat arm’s-length sales price as delivered value unless that price omits part of the taxable energy or delivered value.

Section 10-1-306

Subsection 10-1-306(2)(b)

The commission must establish one or more default methods for determining delivered value for each customer class, once per calendar year by January 31, when the sales price does not accurately reflect delivered value for taxable energy.

Section 10-1-306(2)(b)

Subsection 10-1-306(3)(a)

shall take into account quantity discounts and other reductions or increases in value that are generally available in the marketplace for various grades or types of property and classes of services; and

Section 10-1-306(3)(a)

04

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Source record from le.utah.gov · Legal dates not recorded

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Showing 15 of 15 provisions

Provision 15

Part 10-1-3

part 10-1-3 Municipal Energy Sales and Use Tax Act

§ 10-1-306Rules for delivered value and point of sale.Provision

Source excerpt

The commission must make rules for how delivered value is determined for taxable energy, and those rules must treat arm’s-length sales price as delivered value unless that price omits part of the taxable energy or delivered value.

Rules for delivered value and point of sale. The delivered value of taxable energy under this part shall be established pursuant to rules made by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act . The rules made by the commission under Subsection (1) : shall provide that an arm's length sales price for taxable energy sold or used by a taxpayer in the municipality is the delivered value, unless the sales price does not include some portion of the taxable energy or component of delivered value; shall establish one or more default methods for determining the delivered value for each customer class one time per calendar year on or before January 31 for taxable energy when the commission determines that the sales price does not accurately reflect delivered value; and shall provide that for purposes of determining the point of sale or use of taxable energy the location of the meter is normally the point of sale or use unless the taxpayer demonstrates that the use is not in a municipality imposing the municipal energy sales and use tax. In establishing a default method under Subsection (2)(b) , the commission: shall take into account quantity discounts and other reductions or increases in value that are generally available in the marketplace for various grades or types of property and classes of services; and may consider: generally applicable tariffs for various classes of utility services approved by the Public Service Commission or other governmental entity; posted prices; spot-market prices; trade publications; market data; and other information and data prescribed by the commission.
Section 10-1-306Verify source
§ 10-1-306(1)Subsection 10-1-306(1)Provision

Source excerpt

The commission must establish the delivered value of taxable energy by rule under this part.

The delivered value of taxable energy under this part shall be established pursuant to rules made by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act .
Section 10-1-306(1)Verify source
§ 10-1-306(2)Subsection 10-1-306(2)Provision

Source excerpt

The rules made by the commission under Subsection (1) : shall provide that an arm's length sales price for taxable energy sold or used by a taxpayer in the municipality is the delivered value, unless the sales price does not include some

The rules made by the commission under Subsection (1) : shall provide that an arm's length sales price for taxable energy sold or used by a taxpayer in the municipality is the delivered value, unless the sales price does not include some portion of the taxable energy or component of delivered value; shall establish one or more default methods for determining the delivered value for each customer class one time per calendar year on or before January 31 for taxable energy when the commission determines that the sales price does not accurately reflect delivered value; and shall provide that for purposes of determining the point of sale or use of taxable energy the location of the meter is normally the point of sale or use unless the taxpayer demonstrates that the use is not in a municipality imposing the municipal energy sales and use tax.
Section 10-1-306(2)Verify source
§ 10-1-306(2)(a)Subsection 10-1-306(2)(a)Provision

Source excerpt

For taxable energy sold or used by a taxpayer in the municipality, the arm’s-length sales price is the delivered value unless the sales price omits some taxable energy or part of the delivered value.

shall provide that an arm's length sales price for taxable energy sold or used by a taxpayer in the municipality is the delivered value, unless the sales price does not include some portion of the taxable energy or component of delivered value;
Section 10-1-306(2)(a)Verify source
§ 10-1-306(2)(b)Subsection 10-1-306(2)(b)Provision

Source excerpt

The commission must establish one or more default methods for determining delivered value for each customer class, once per calendar year by January 31, when the sales price does not accurately reflect delivered value for taxable energy.

shall establish one or more default methods for determining the delivered value for each customer class one time per calendar year on or before January 31 for taxable energy when the commission determines that the sales price does not accurately reflect delivered value; and
Section 10-1-306(2)(b)Verify source
§ 10-1-306(2)(c)Subsection 10-1-306(2)(c)Provision

Source excerpt

For taxable energy, the meter location is normally treated as the point of sale or use, unless the taxpayer shows the use is outside a municipality that imposes the municipal energy sales and use tax.

shall provide that for purposes of determining the point of sale or use of taxable energy the location of the meter is normally the point of sale or use unless the taxpayer demonstrates that the use is not in a municipality imposing the municipal energy sales and use tax.
Section 10-1-306(2)(c)Verify source
§ 10-1-306(3)Subsection 10-1-306(3)Provision

Source excerpt

When establishing a default method under Subsection (2)(b), the commission must take into account generally available quantity discounts and other value adjustments, and may consider specified market and tariff information.

In establishing a default method under Subsection (2)(b) , the commission: shall take into account quantity discounts and other reductions or increases in value that are generally available in the marketplace for various grades or types of property and classes of services; and may consider: generally applicable tariffs for various classes of utility services approved by the Public Service Commission or other governmental entity; posted prices; spot-market prices; trade publications; market data; and other information and data prescribed by the commission.
Section 10-1-306(3)Verify source
§ 10-1-306(3)(a)Subsection 10-1-306(3)(a)Provision

Source excerpt

shall take into account quantity discounts and other reductions or increases in value that are generally available in the marketplace for various grades or types of property and classes of services; and

shall take into account quantity discounts and other reductions or increases in value that are generally available in the marketplace for various grades or types of property and classes of services; and
Section 10-1-306(3)(a)Verify source
§ 10-1-306(3)(b)Subsection 10-1-306(3)(b)Provision

Source excerpt

It may consider listed pricing and market information.

may consider: generally applicable tariffs for various classes of utility services approved by the Public Service Commission or other governmental entity; posted prices; spot-market prices; trade publications; market data; and other information and data prescribed by the commission.
Section 10-1-306(3)(b)Verify source
§ 10-1-306(3)(b)(i)Subsection 10-1-306(3)(b)(i)Provision

Source excerpt

generally applicable tariffs for various classes of utility services approved by the Public Service Commission or other governmental entity;

generally applicable tariffs for various classes of utility services approved by the Public Service Commission or other governmental entity;
Section 10-1-306(3)(b)(i)Verify source
§ 10-1-306(3)(b)(ii)Subsection 10-1-306(3)(b)(ii)Provision

Source excerpt

posted prices;

posted prices;
Section 10-1-306(3)(b)(ii)Verify source
§ 10-1-306(3)(b)(iii)Subsection 10-1-306(3)(b)(iii)Provision

Source excerpt

spot-market prices;

spot-market prices;
Section 10-1-306(3)(b)(iii)Verify source
§ 10-1-306(3)(b)(iv)Subsection 10-1-306(3)(b)(iv)Provision

Source excerpt

trade publications;

trade publications;
Section 10-1-306(3)(b)(iv)Verify source
§ 10-1-306(3)(b)(v)Subsection 10-1-306(3)(b)(v)Provision

Source excerpt

market data; and

market data; and
Section 10-1-306(3)(b)(v)Verify source
§ 10-1-306(3)(b)(vi)Subsection 10-1-306(3)(b)(vi)Provision

Source excerpt

other information and data prescribed by the commission.

other information and data prescribed by the commission.
Section 10-1-306(3)(b)(vi)Verify source

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