Utah § 59-7-318 - Sales of tangible personal property.

Full text of Utah Utah Code § 59-7-318 — Sales of tangible personal property., with citation guidance and answers to common questions.

§ 59-7-318. Sales of tangible personal property.

59-7-318.  Sales of tangible personal property.
(1) Sales of tangible personal property are in this state if:
(a) the property is delivered or shipped to a purchaser, other than the United States Government, within this state regardless of the f.o.b. point or other conditions of the sale; or
(b)
(i) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state; and
(ii)
(A) the purchaser is the United States Government; or
(B) the taxpayer is not taxable in the state of the purchaser.
(2) Whether sales of tangible personal property by an airline are in this state is determined as provided in this section, subject to the calculation required by Subsection 59-7-317(2).


Amended by Chapter 283, 2008 General Session

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

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Frequently Asked Questions About Utah § 59-7-318

What does Utah Code § 59-7-318 cover?

Section 59-7-318 ("Sales of tangible personal property.") 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 § 59-7-318?

A common citation format is "Utah Code § 59-7-318" (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 § 59-7-318 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.