Utah § 59-12-104.4 - Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.

Full text of Utah Utah Code § 59-12-104.4 — Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority., with citation guidance and answers to common questions.

§ 59-12-104.4. Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.

59-12-104.4.  Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.
(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.
(2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules:
(a) prescribing the records a seller shall keep to verify that a textbook is a textbook for a higher education course; or
(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.


Enacted by Chapter 314, 2011 General Session

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

Related Utah Legal Topics

Frequently Asked Questions About Utah § 59-12-104.4

What does Utah Code § 59-12-104.4 cover?

Section 59-12-104.4 ("Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.") 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 § 59-12-104.4?

A common citation format is "Utah Code § 59-12-104.4" (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 § 59-12-104.4 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

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