The Utah State Tax Commission Oct. 1 amended a regulation concerning the waste tire recycling fee for sales and use, and excise tax purposes. The rule includes a measure requiring a retailer to provide all purchasers of new tires with an invoice that separately itemizes and identifies the recycling fee. The regulation took effect Sept. 12. [Utah Tax Comm’n, Reg. Section R865-19S-93, 10/01/19 Utah Bull.]
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