Section R865-19S-111 - Graphic Design Services Pursuant to Utah Code Ann. Section 59-12-103(1) Graphic design services are not subject to sales and use tax:(a) if the graphic design is the object of the transaction; and(b) even though a representation of the design is incorporated into a sample or template that is itself tangible personal property.(2) Except as provided in Subsection (3), if a vendor provides both graphic design services and tangible personal property that incorporates the graphic design: (a) there is a rebuttable presumption that the tangible personal property is the object of the transaction; and(b) the vendor must collect sales and use tax on the graphic design services and the tangible personal property.(3) A vendor that provides both graphic design services and tangible personal property that incorporates the graphic design is not required to collect sales tax on the graphic design services if the vendor subcontracts the production of the tangible personal property to an independent third party.Utah Admin. Code R865-19S-111