Section R865-19S-2 - Nature of Tax Pursuant to Utah Code Ann. Section 59-12-103A. The sales and use taxes are transaction taxes imposed upon certain retail sales and leases of tangible personal property, as well as upon certain services.B. The tax is not upon the articles sold or furnished, but upon the transaction, and the purchaser is the actual taxpayer. The vendor is charged with the duty of collecting the tax from the purchaser and of paying the tax to the state.Utah Admin. Code R865-19S-2