A Utah rule has been amended to delete language providing that the delivery of goods in a seller's own vehicle, if above a de minimis level, creates nexus for corporation income and franchise tax purposes. This change reflects current agency practice and results from case law and amendments to the corresponding Multistate Tax Commission model rule. Effective July 26, 2012. Read more at Utah State Tax Commission, Rule R865-6F-6.
For SALT-related questions, please contact our state and local tax team headed by Meredith Theiss at firstname.lastname@example.org.