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

Full text of Utah Utah Code § 10-1-306 — Rules for delivered value and point of sale., with citation guidance and answers to common questions.

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

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

(1)	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.

(2)

The rules made by the commission under Subsection (1):

(a)	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;

(b)	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

(c)	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.

(3)

In establishing a default method under Subsection (2)(b), the commission:

(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

(b)

may consider:

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

(ii)	posted prices;

(iii)

spot-market prices;

(iv)	trade publications;

(v)	market data; and

(vi)	other information and data prescribed by the commission.

Amended by Chapter 382, 2008 General Session

Source: official Utah text · Last verified 2026-08-27

Frequently Asked Questions About Utah § 10-1-306

What does Utah Code § 10-1-306 cover?

Section 10-1-306 ("Rules for delivered value and point of sale.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 10-1-306?

A common citation format is "Utah Code § 10-1-306" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 10-1-306 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Official text of § 10-1-306 at the Utah source

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.