Section R865-21U-1 - Nature of Use Tax Pursuant to Utah Code Ann. Section 59-12-103A. The tax imposed on amounts paid or charged for transactions under Title 59, Chapter 12 is a: 1. sales tax, if the tax is collected and remitted by a seller on the seller's in-state or out-of- state sales; or2. use tax, if the tax is remitted by a purchaser.B. The two taxes are compensating taxes, one supplementing the other, but both cannot be applicable to the same transaction. The rate of tax is the same.Utah Admin. Code R865-21U-1