(b) | that has the workers, expertise, and facilities to perform the following, regardless of whether the business entity performs the following in this state:(i) | check, diagnose, overhaul, and repair:(A) | an onboard system of a fixed wing turbine powered aircraft; and |
(B) | the parts that comprise an onboard system of a fixed wing turbine powered aircraft; |
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(ii) | assemble, change, dismantle, inspect, and test a fixed wing turbine powered aircraft engine; |
(iii) | perform at least the following maintenance on a fixed wing turbine powered aircraft:(B) | a repair, including a structural repair or modification; |
(C) | changing landing gear; and |
(D) | addressing issues related to an aging fixed wing turbine powered aircraft; |
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(iv) | completely remove the existing paint of a fixed wing turbine powered aircraft and completely apply new paint to the fixed wing turbine powered aircraft; and |
(v) | refurbish the interior of a fixed wing turbine powered aircraft in a manner that results in a change in the fixed wing turbine powered aircraft's certification requirements by the authority that certifies the fixed wing turbine powered aircraft. See Utah Code 59-12-102Agreement: means the Streamlined Sales and Use Tax Agreement adopted on November 12, 2002, including amendments made to the Streamlined Sales and Use Tax Agreement after November 12, 2002. See Utah Code 59-12-102Agreement sales and use tax: means a tax imposed under:(i) | Section 59-12-402. See Utah Code 59-12-102Aircraft: means the same as that term is defined in Section 72-10-102. See Utah Code 59-12-102Alcoholic beverage: means a beverage that:(a) | is suitable for human consumption; and |
(b) | contains . See Utah Code 59-12-102Alternative energy: means :(c) | hydroelectric energy; |
(f) | energy that is derived from:(iii) | oil-impregnated diatomaceous earth; |
(vii) | waste heat from:(A) | an industrial facility; or |
(B) | a power station in which an electric generator is driven through a process in which water is heated, turns into steam, and spins a steam turbine. See Utah Code 59-12-102alternative energy electricity production facility: means a facility that:(i) | uses alternative energy to produce electricity; and |
(ii) | has a production capacity of two megawatts or greater. See Utah Code 59-12-102Ancillary service: includes :(i) | a conference bridging service; |
(ii) | a detailed communications billing service; |
(iii) | directory assistance; |
(iv) | a vertical service; or |
(v) | a voice mail service. See Utah Code 59-12-102Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.biomass energy: means any of the following that is used as the primary source of energy to produce fuel or electricity:(i) | material from a plant or tree; or |
(ii) | other organic matter that is available on a renewable basis, including:(A) | slash and brush from forests and woodlands; |
(D) | methane or synthetic gas produced at a landfill, as a byproduct of the treatment of wastewater residuals, or through the conversion of a waste material through a nonincineration, thermal conversion process; |
(F) | agricultural products. See Utah Code 59-12-102Bundled transaction: means the sale of two or more items of tangible personal property, products, or services if the tangible personal property, products, or services are:(i) | distinct and identifiable; and |
(ii) | sold for one nonitemized price. See Utah Code 59-12-102Certified automated system: means software certified by the governing board of the agreement that:(a) | calculates the agreement sales and use tax imposed within a local taxing jurisdiction:(i) | on a transaction; and |
(ii) | in the states that are members of the agreement; |
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(b) | determines the amount of agreement sales and use tax to remit to a state that is a member of the agreement; and |
(c) | maintains a record of the transaction described in Subsection (20)(a)(i). See Utah Code 59-12-102Certified service provider: means an agent certified:(a) | by the governing board of the agreement; and |
(b) | to perform a seller's sales and use tax functions for an agreement sales and use tax, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's own purchases. See Utah Code 59-12-102City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5clothing: means all human wearing apparel suitable for general use. See Utah Code 59-12-102Coal-to-liquid: means the process of converting coal into a liquid synthetic fuel. See Utah Code 59-12-102Commercial use: means the use of gas, electricity, heat, coal, fuel oil, or other fuels that does not constitute industrial use under Subsection (57) or residential use under Subsection (112). See Utah Code 59-12-102Common carrier: means a person engaged in or transacting the business of transporting passengers, freight, merchandise, or other property for hire within this state. See Utah Code 59-12-102Computer: means an electronic device that accepts information:(a) | (ii) | in a form similar to digital form; and |
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(b) | manipulates that information for a result based on a sequence of instructions. See Utah Code 59-12-102Computer software: means a set of coded instructions designed to cause:(a) | a computer to perform a task; or |
(b) | automatic data processing equipment to perform a task. See Utah Code 59-12-102Computer software maintenance contract: means a contract that obligates a seller of computer software to provide a customer with:(a) | future updates or upgrades to computer software; |
(b) | support services with respect to computer software; or |
(c) | a combination of Subsections (29)(a) and (b). See Utah Code 59-12-102Conference bridging service: means an ancillary service that links two or more participants of an audio conference call or video conference call. See Utah Code 59-12-102Construction materials: means any tangible personal property that will be converted into real property. See Utah Code 59-12-102Contract: A legal written agreement that becomes binding when signed.Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.Delivered electronically: means delivered to a purchaser by means other than tangible storage media. See Utah Code 59-12-102Delivery charge: includes a charge for the following:(vi) | packing. See Utah Code 59-12-102Detailed telecommunications billing service: means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement. See Utah Code 59-12-102Dietary supplement: means a product, other than tobacco, that:(a) | is intended to supplement the diet; |
(b) | contains one or more of the following dietary ingredients:(iii) | an herb or other botanical; |
(v) | a dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or |
(vi) | a concentrate, metabolite, constituent, extract, or combination of any ingredient described in Subsections (35)(b)(i) through (v); |
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(c) | (i) | except as provided in Subsection (35)(c)(ii), is intended for ingestion in: |
(ii) | if the product is not intended for ingestion in a form described in Subsections (35)(c)(i)(A) through (F), is not represented:(A) | as conventional food; and |
(B) | for use as a sole item of: |
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(d) | is required to be labeled as a dietary supplement:(i) | identifiable by the "Supplemental Facts" box found on the label; and |
(ii) | as required by 21 C. See Utah Code 59-12-102Digital audio-visual work: means a series of related images which, when shown in succession, imparts an impression of motion, together with accompanying sounds, if any. See Utah Code 59-12-102Digital book: means a work that is generally recognized in the ordinary and usual sense as a book. See Utah Code 59-12-102Direct mail: includes tangible personal property supplied directly or indirectly by a purchaser to a seller of direct mail for inclusion in a package containing the printed material. See Utah Code 59-12-102Directory assistance: means an ancillary service of providing:(a) | address information; or |
(b) | telephone number information. See Utah Code 59-12-102Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.Disposable home medical equipment or supplies: means medical equipment or supplies that:(i) | cannot withstand repeated use; and |
(ii) | are purchased by, for, or on behalf of a person other than:(A) | a health care facility as defined in Section 26B-2-201; |
(B) | a health care provider as defined in Section 78B-3-403; |
(C) | an office of a health care provider described in Subsection (41)(a)(ii)(B); or |
(D) | a person similar to a person described in Subsections (41)(a)(ii)(A) through (C). See Utah Code 59-12-102Drilling equipment manufacturer: means a facility:(a) | located in the state; |
(b) | with respect to which 51% or more of the manufacturing activities of the facility consist of manufacturing component parts of drilling equipment; |
(c) | that uses pressure of 800,000 or more pounds per square inch as part of the manufacturing process; and |
(d) | that uses a temperature of 2,000 or more degrees Fahrenheit as part of the manufacturing process. See Utah Code 59-12-102Drug: means a compound, substance, or preparation, or a component of a compound, substance, or preparation that is:(i) | recognized in:(A) | the official United States Pharmacopoeia; |
(B) | the official Homeopathic Pharmacopoeia of the United States; |
(C) | the official National Formulary; or |
(D) | a supplement to a publication listed in Subsections (43)(a)(i)(A) through (C); |
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(ii) | intended for use in the:(A) | diagnosis of disease; |
(C) | mitigation of disease; |
(D) | treatment of disease; or |
(E) | prevention of disease; or |
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(iii) | intended to affect:(A) | the structure of the body; or |
(B) | any function of the body. See Utah Code 59-12-102Electronic: means :(a) | relating to technology; and |
(b) | having:(i) | electrical capabilities; |
(ii) | digital capabilities; |
(iii) | magnetic capabilities; |
(iv) | wireless capabilities; |
(v) | optical capabilities; |
(vi) | electromagnetic capabilities; or |
(vii) | capabilities similar to Subsections (45)(b)(i) through (vi). See Utah Code 59-12-102Electronic financial payment service: means an establishment:(a) | within NAICS Code 522320, Financial Transactions Processing, Reserve, and Clearinghouse Activities, of the 2012 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget; and |
(b) | that performs electronic financial payment services. See Utah Code 59-12-102Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-12-102Fixed guideway: means a public transit facility that uses and occupies:(a) | rail for the use of public transit; or |
(b) | a separate right-of-way for the use of public transit. See Utah Code 59-12-102Fixed wing turbine powered aircraft: means an aircraft that:(a) | is powered by turbine engines; |
(b) | operates on jet fuel; and |
(c) | has wings that are permanently attached to the fuselage of the aircraft. See Utah Code 59-12-102Fixed wireless service: means a telecommunications service that provides radio communication between fixed points. See Utah Code 59-12-102Fundraising sales: means sales:(i) | (B) | made by a school student; |
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(ii) | that are for the purpose of raising funds for the school to purchase equipment, materials, or provide transportation; and |
(iii) | that are part of an officially sanctioned school activity. See Utah Code 59-12-102Geothermal energy: means energy contained in heat that continuously flows outward from the earth that is used as the sole source of energy to produce electricity. See Utah Code 59-12-102Governing board of the agreement: means the governing board of the agreement that is:(a) | authorized to administer the agreement; and |
(b) | established in accordance with the agreement. See Utah Code 59-12-102governmental entity: means :(i) | the executive branch of the state, including all departments, institutions, boards, divisions, bureaus, offices, commissions, and committees; |
(ii) | the judicial branch of the state, including the courts, the Judicial Council, the Administrative Office of the Courts, and similar administrative units in the judicial branch; |
(iii) | the legislative branch of the state, including the House of Representatives, the Senate, the Legislative Printing Office, the Office of Legislative Research and General Counsel, the Office of the Legislative Auditor General, and the Office of the Legislative Fiscal Analyst; |
(v) | an independent entity as defined in Section 63E-1-102; or |
(vi) | a political subdivision as defined in Section 17B-1-102. See Utah Code 59-12-102Highway: includes :Utah Code 68-3-12.5Hydroelectric energy: means water used as the sole source of energy to produce electricity. See Utah Code 59-12-102Industrial use: means the use of natural gas, electricity, heat, coal, fuel oil, or other fuels:(a) | in mining or extraction of minerals; |
(b) | in agricultural operations to produce an agricultural product up to the time of harvest or placing the agricultural product into a storage facility, including:(i) | commercial greenhouses; |
(iv) | implements of husbandry as defined in Section 41-1a-102 that are not registered under 2; and |
(v) | other farming activities; |
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(c) | in manufacturing tangible personal property at an establishment described in:(i) | SIC Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal Executive Office of the President, Office of Management and Budget; or |
(ii) | a NAICS code within NAICS Sector 31-33, Manufacturing, of the 2017 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget; |
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(d) | by a scrap recycler if:(i) | from a fixed location, the scrap recycler utilizes machinery or equipment to process one or more of the following items into prepared grades of processed materials for use in new products: |
(ii) | the new products under Subsection (57)(d)(i) would otherwise be made with nonrecycled materials; or |
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(e) | in producing a form of energy or steam described in Subsection 54-2-1(3)(a) by a cogeneration facility as defined in Section 54-2-1. See Utah Code 59-12-102installation charge: means a charge for installing:(i) | tangible personal property; or |
(ii) | a product transferred electronically. See Utah Code 59-12-102Institution of higher education: means an institution of higher education listed in Section 53B-2-101. See Utah Code 59-12-102Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.Land: includes :Utah Code 68-3-12.5Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCCLesson: means a fixed period of time for the duration of which a trained instructor:(a) | is present with a student in person or by video; and |
(b) | actively instructs the student, including by providing observation or feedback. See Utah Code 59-12-102Life science establishment: means an establishment in this state that is classified under the following NAICS codes of the 2007 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget:(a) | NAICS Code 33911, Medical Equipment and Supplies Manufacturing; |
(b) | NAICS Code 334510, Electromedical and Electrotherapeutic Apparatus Manufacturing; or |
(c) | NAICS Code 334517, Irradiation Apparatus Manufacturing. See Utah Code 59-12-102Life science research and development facility: means a facility owned, leased, or rented by a life science establishment if research and development is performed in 51% or more of the total area of the facility. See Utah Code 59-12-102Load and leave: means delivery to a purchaser by use of a tangible storage media if the tangible storage media is not physically transferred to the purchaser. See Utah Code 59-12-102Local taxing jurisdiction: means a:(a) | county that is authorized to impose an agreement sales and use tax; |
(b) | city that is authorized to impose an agreement sales and use tax; or |
(c) | town that is authorized to impose an agreement sales and use tax. See Utah Code 59-12-102Manufactured home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102Manufacturing facility: means :(a) | an establishment described in:(i) | SIC Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal Executive Office of the President, Office of Management and Budget; or |
(ii) | a NAICS code within NAICS Sector 31-33, Manufacturing, of the 2017 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget; |
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(b) | a scrap recycler if:(i) | from a fixed location, the scrap recycler utilizes machinery or equipment to process one or more of the following items into prepared grades of processed materials for use in new products: |
(ii) | the new products under Subsection (67)(b)(i) would otherwise be made with nonrecycled materials; or |
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(c) | a cogeneration facility as defined in Section 54-2-1 if the cogeneration facility is placed in service on or after May 1, 2006. See Utah Code 59-12-102Marketplace: includes a store, a booth, an Internet website, a catalog, or a dedicated sales software application. See Utah Code 59-12-102Marketplace facilitator: means a person, including an affiliate of the person, that enters into a contract, an agreement, or otherwise with sellers, for consideration, to facilitate the sale of a seller's product through a marketplace that the person owns, operates, or controls and that directly or indirectly:(i) | does any of the following:(A) | lists, makes available, or advertises tangible personal property, a product transferred electronically, or a service for sale by a marketplace seller on a marketplace that the person owns, operates, or controls; |
(B) | facilitates the sale of a marketplace seller's tangible personal property, product transferred electronically, or service by transmitting or otherwise communicating an offer or acceptance of a retail sale between the marketplace seller and a purchaser using the marketplace; |
(C) | owns, rents, licenses, makes available, or operates any electronic or physical infrastructure or any property, process, method, copyright, trademark, or patent that connects a marketplace seller to a purchaser for the purpose of making a retail sale of tangible personal property, a product transferred electronically, or a service; |
(D) | provides a marketplace for making, or otherwise facilitates, a retail sale of tangible personal property, a product transferred electronically, or a service, regardless of ownership or control of the tangible personal property, the product transferred electronically, or the service that is the subject of the retail sale; |
(E) | provides software development or research and development activities related to any activity described in this Subsection (69)(a)(i), if the software development or research and development activity is directly related to the person's marketplace; |
(F) | provides or offers fulfillment or storage services for a marketplace seller; |
(G) | sets prices for the sale of tangible personal property, a product transferred electronically, or a service by a marketplace seller; |
(H) | provides or offers customer service to a marketplace seller or a marketplace seller's purchaser or accepts or assists with taking orders, returns, or exchanges of tangible personal property, a product transferred electronically, or a service sold by a marketplace seller on the person's marketplace; or |
(I) | brands or otherwise identifies sales as those of the person; and |
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(ii) | does any of the following:(A) | collects the sales price or purchase price of a retail sale of tangible personal property, a product transferred electronically, or a service; |
(B) | provides payment processing services for a retail sale of tangible personal property, a product transferred electronically, or a service; |
(C) | charges, collects, or otherwise receives a selling fee, listing fee, referral fee, closing fee, a fee for inserting or making available tangible personal property, a product transferred electronically, or a service on the person's marketplace, or other consideration for the facilitation of a retail sale of tangible personal property, a product transferred electronically, or a service, regardless of ownership or control of the tangible personal property, the product transferred electronically, or the service that is the subject of the retail sale; |
(D) | through terms and conditions, an agreement, or another arrangement with a third person, collects payment from a purchase for a retail sale of tangible personal property, a product transferred electronically, or a service and transmits that payment to the marketplace seller, regardless of whether the third person receives compensation or other consideration in exchange for the service; or |
(E) | provides a virtual currency for a purchaser to use to purchase tangible personal property, a product transferred electronically, or service offered for sale. See Utah Code 59-12-102Marketplace seller: means a seller that makes one or more retail sales through a marketplace that a marketplace facilitator owns, operates, or controls, regardless of whether the seller is required to be registered to collect and remit the tax under this part. See Utah Code 59-12-102Member of the immediate family of the producer: means a person who is related to a producer described in Subsection 59-12-104(20)(a) as a:(a) | child or stepchild, regardless of whether the child or stepchild is:(i) | an adopted child or adopted stepchild; or |
(ii) | a foster child or foster stepchild; |
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(b) | grandchild or stepgrandchild; |
(c) | grandparent or stepgrandparent; |
(d) | nephew or stepnephew; |
(f) | parent or stepparent; |
(g) | sibling or stepsibling; |
(i) | person who is the spouse of a person described in Subsections (71)(a) through (g); or |
(j) | person similar to a person described in Subsections (71)(a) through (i) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-12-102Mobile home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102Mobile telecommunications service: means the same as that term is defined in the Mobile Telecommunications Sourcing Act, 4 U. See Utah Code 59-12-102Mobile wireless service: includes a telecommunications service that is provided by a commercial mobile radio service provider. See Utah Code 59-12-102Mobility enhancing equipment: includes parts used in the repair or replacement of the equipment described in Subsection (75)(a). See Utah Code 59-12-102Modular home: means a modular unit as defined in Section 15A-1-302. See Utah Code 59-12-102Motor vehicle: means the same as that term is defined in Section 41-1a-102. See Utah Code 59-12-102Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.officially sanctioned school activity: means a school activity:(i) | that is conducted in accordance with a formal policy adopted by the school or school district governing the authorization and supervision of fundraising activities; |
(ii) | that does not directly or indirectly compensate an individual teacher or other educational personnel by direct payment, commissions, or payment in kind; and |
(iii) | the net or gross revenues from which are deposited in a dedicated account controlled by the school or school district. See Utah Code 59-12-102Oil sands: means impregnated bituminous sands that:(a) | contain a heavy, thick form of petroleum that is released when heated, mixed with other hydrocarbons, or otherwise treated; |
(b) | yield mixtures of liquid hydrocarbon; and |
(c) | require further processing other than mechanical blending before becoming finished petroleum products. See Utah Code 59-12-102Oil shale: means a group of fine black to dark brown shales containing kerogen material that yields petroleum upon heating and distillation. See Utah Code 59-12-102Optional computer software maintenance contract: means a computer software maintenance contract that a customer is not obligated to purchase as a condition to the retail sale of computer software. See Utah Code 59-12-102Other fuels: includes oxygen when it is used in the manufacturing of tangible personal property. See Utah Code 59-12-102Paging service: means a telecommunications service that provides transmission of a coded radio signal for the purpose of activating a specific pager. See Utah Code 59-12-102Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.Pawn transaction: means the same as that term is defined in Section 13-32a-102. See Utah Code 59-12-102Pawnbroker: means the same as that term is defined in Section 13-32a-102. See Utah Code 59-12-102Permanently attached to real property: includes :(i) | the attachment of an accessory to the tangible personal property if the accessory is:(A) | essential to the operation of the tangible personal property; and |
(B) | attached only to facilitate the operation of the tangible personal property; |
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(ii) | a temporary detachment of tangible personal property from real property for a repair or renovation if the repair or renovation is performed where the tangible personal property and real property are located; or |
(iii) | property attached to oil, gas, or water pipelines, except for the property listed in Subsection (89)(c)(iii) or (iv). See Utah Code 59-12-102Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city, municipality, district, or other local governmental entity of the state, or any group or combination acting as a unit. See Utah Code 59-12-102Personal property: includes :Utah Code 68-3-12.5Personal property: All property that is not real property.Postpaid calling service: includes a service, except for a prepaid wireless calling service, that would be a prepaid wireless calling service if the service were exclusively a telecommunications service. See Utah Code 59-12-102Postproduction: means an activity related to the finishing or duplication of a medium described in Subsection 59-12-104(54)(a). See Utah Code 59-12-102Prepaid calling service: means a telecommunications service:(a) | that allows a purchaser access to telecommunications service that is exclusively telecommunications service; |
(b) | that:(i) | is paid for in advance; and |
(ii) | enables the origination of a call using an: |
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(d) | sold in predetermined units or dollars that decline:(i) | by a known amount; and |
(ii) | with use. See Utah Code 59-12-102Prepaid wireless calling service: means a telecommunications service:(a) | that provides the right to utilize:(i) | mobile wireless service; and |
(ii) | other service that is not a telecommunications service, including:(A) | the download of a product transferred electronically; |
(B) | a content service; or |
(C) | an ancillary service; |
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(b) | that:(i) | is paid for in advance; and |
(ii) | enables the origination of a call using an: |
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(d) | sold in predetermined units or dollars that decline:(i) | by a known amount; and |
(ii) | with use. See Utah Code 59-12-102Prepared food: means :(i) | food:(A) | sold in a heated state; or |
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(ii) | two or more food ingredients mixed or combined by the seller for sale as a single item; or |
(iii) | except as provided in Subsection (96)(c), food sold with an eating utensil provided by the seller, including a:(H) | straw. See Utah Code 59-12-102Prescription: means an order, formula, or recipe that is issued:(a) | (iv) | by any other manner of transmission; and |
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(b) | by a licensed practitioner authorized by the laws of a state. See Utah Code 59-12-102Prewritten computer software: includes :(i) | a prewritten upgrade to computer software if the prewritten upgrade to the computer software is not designed and developed:(A) | by the author or other creator of the computer software; and |
(B) | to the specifications of a specific purchaser; |
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(ii) | computer software designed and developed by the author or other creator of the computer software to the specifications of a specific purchaser if the computer software is sold to a person other than the purchaser; or |
(iii) | except as provided in Subsection (98)(c), prewritten computer software or a prewritten portion of prewritten computer software:(A) | that is modified or enhanced to any degree; and |
(B) | if the modification or enhancement described in Subsection (98)(b)(iii)(A) is designed and developed to the specifications of a specific purchaser. See Utah Code 59-12-102Private communications service: includes the following provided in connection with the use of one or more communications channels:(iii) | switching capacity; or |
(iv) | another associated service that is provided in connection with the use of one or more communications channels as defined in Section 59-12-215. See Utah Code 59-12-102Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5product transferred electronically: means a product transferred electronically that would be subject to a tax under this chapter if that product was transferred in a manner other than electronically. See Utah Code 59-12-102Property: includes both real and personal property. See Utah Code 68-3-12.5Prosthetic device: includes :(i) | parts used in the repairs or renovation of a prosthetic device; |
(ii) | replacement parts for a prosthetic device; |
(iii) | a dental prosthesis; or |
(iv) | a hearing aid. See Utah Code 59-12-102Protective equipment: means an item:(ii) | that is:(A) | designed as protection:(I) | to the wearer against injury or disease; or |
(II) | against damage or injury of other persons or property; and |
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(B) | not suitable for general use. See Utah Code 59-12-102publication: means any written or printed matter, other than a photocopy:(i) | regardless of:(E) | method of reproduction; or |
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(ii) | made available in printed or electronic format. See Utah Code 59-12-102Purchaser: means a person to whom:(a) | a sale of tangible personal property is made; |
(b) | a product is transferred electronically; or |
(c) | a service is furnished. See Utah Code 59-12-102Qualifying data center: means a data center facility that:(a) | houses a group of networked server computers in one physical location in order to disseminate, manage, and store data and information; |
(b) | is located in the state; |
(c) | is a new operation constructed on or after July 1, 2016; |
(d) | consists of one or more buildings that total 150,000 or more square feet; |
(e) | is owned or leased by:(i) | the operator of the data center facility; or |
(ii) | a person under common ownership, as defined in Section 59-7-101, of the operator of the data center facility; and |
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(f) | is located on one or more parcels of land that are owned or leased by:(i) | the operator of the data center facility; or |
(ii) | a person under common ownership, as defined in Section 59-7-101, of the operator of the data center facility. See Utah Code 59-12-102real property: includes :Utah Code 68-3-12.5Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.Regularly rented: means :(a) | rented to a guest for value three or more times during a calendar year; or |
(b) | advertised or held out to the public as a place that is regularly rented to guests for value. See Utah Code 59-12-102rental: includes an agreement covering a motor vehicle and trailer if the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in Section 7701(h)(1), Internal Revenue Code. See Utah Code 59-12-102repairs or renovations of tangible personal property: means :(i) | a repair or renovation of tangible personal property that is not permanently attached to real property; or |
(ii) | attaching tangible personal property or a product transferred electronically to other tangible personal property or detaching tangible personal property or a product transferred electronically from other tangible personal property if:(A) | the other tangible personal property to which the tangible personal property or product transferred electronically is attached or from which the tangible personal property or product transferred electronically is detached is not permanently attached to real property; and |
(B) | the attachment of tangible personal property or a product transferred electronically to other tangible personal property or detachment of tangible personal property or a product transferred electronically from other tangible personal property is made in conjunction with a repair or replacement of tangible personal property or a product transferred electronically. See Utah Code 59-12-102 |
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