General Information. Use the menu to the left for complete information about Utah sales and use taxes.Consider all costs at time of acquisition or construction. 1. Go to Gateway of Tally > Accounting Vouchers > F9: Purchase . Appendix A: Site References; Legal Description. The election provides for no GST (or HST in the HST provinces) to be payable in respect of the purchase and sale of the assets and reduces the cash. The certification of origin may cover a single entry or multiple entries in a period not to exceed 12 months. It should not be read to mean that all asset sales in a particular state will be exempt from tax. There is no requirement of registration for making inter-state purchases. 48. Both the seller and purchaser of a group of assets that makes up a trade or business must use Form 8594 to report such a sale.