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

Latest version.

(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

                    
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