Utah Code » Title 59, Chapter 7 — Corporate Franchise and Income Taxes; part 59-7-3 — Allocation and Apportionment of Income - Utah UDITPA Provisions
Utah Code

Utah Code § 59-7-318 (2026)

Sales of tangible personal property

✓ current as of May 2026
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Sales of tangible personal property are in this state if:
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
the property is shipped from an office, store, warehouse, factory, or other place of storage in this state; and
the purchaser is the United States Government; or
the taxpayer is not taxable in the state of the purchaser.
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).
Notes of Decisions
Cited in 1 case, 1994–1994 · leading case: Hercules Inc. v. Utah State Tax Comm'n, Auditing Div., 877 P.2d 133 (Utah 1994).
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Hercules Inc. v. Utah State Tax Comm'n, Auditing Div., 877 P.2d 133 (Utah 1994). · cites it 10× “” Utah Code Ann. § 59-7-318 . The Commission determined that the motor sales were Utah sales under Code section 59-7-317 and thus properly included within the calculation of Hercules’ franchise taxes.”
— Utah Code § 59-7-318(1) — 1 case
Hercules Inc. v. Utah State Tax Comm'n, Auditing Div., 877 P.2d 133 (Utah 1994). “” Utah Code Ann. § 59-7-318 . The Commission determined that the motor sales were Utah sales under Code section 59-7-317 and thus properly included within the calculation of Hercules’ franchise taxes.”
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