{"data":{"id":"us-ut/utah-code-59-12-104.4","jurisdiction":"us-ut","citation":"Utah Code § 59-12-104.4","heading":"Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.","body":"(1) If a seller described in Subsection 59-12-104(71)(b) makes a sale of a textbook for a higher education course that is exempt under Subsection 59-12-104(71), the seller shall keep a record verifying that the textbook is a textbook for a higher education course.\n(2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules:\n(a) prescribing the records a seller shall keep to verify that a textbook is a textbook for a higher education course; or\n(b) to verify that 51% or more of a seller's sales revenue for the previous calendar quarter are sales of a textbook for a higher education course.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-1 Tax Collection"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S104.4.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"ecd4cceb9f8ac71bf983db7cb5d43cca91c7bf333f9289efc04e4392350b48a5","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-104.3","next":"us-ut/utah-code-59-12-104.5"},"notice":"GroundRules: Original legal text. Not legal advice."}