Section 59-12-104.4 - Seller recordkeeping for purposes of higher education textbook exemption - Rulemaking authority(1) If a seller described in Subsection 59-12-104(71)(b) makes a sale of a textbook for a higher education course that is exempt under Subsection 59-12-104(71), the seller shall keep a record verifying that the textbook is a textbook for a higher education course.(2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules:(a) prescribing the records a seller shall keep to verify that a textbook is a textbook for a higher education course; or(b) 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.Enacted by Chapter 314, 2011, 2011 General Session.