59-12-104.4. Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.
(1) If a seller described in Subsectionmakes a sale of a textbook for a higher education course that is exempt under Subsection, the seller shall keep a record verifying that the textbook is a textbook for a higher education course. 59-12-104(71)(b) 59-12-104(71)
(2) In accordance with, the commission may make rules: Title 63G, Chapter 3, Utah Administrative Rulemaking Act prescribing the records a seller shall keep to verify that a textbook is a textbook for a higher education course; or 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.