Utah Code > Title 31A > Chapter 8 > Part 2 – Domestic Organizations
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Terms Used In Utah Code > Title 31A > Chapter 8 > Part 2 - Domestic Organizations
- Adjudicative proceeding: means :Utah Code 68-3-12.5
- Administrative unit: means a division of a private nonprofit organization or institution that:
(a) would, if it were a separate entity, be a botanical organization or cultural organization; and (b) consistently maintains books and records separate from those of its parent organization. See Utah Code 59-12-702 - Admission or user fees: includes season passes. See Utah Code 59-12-102
- Adult: means an individual who is 18 years old or older. See Utah Code 31A-1-301
- Affected area: means the portion of a county in which a tax is imposed under Subsection 59-12-802(4). See Utah Code 59-12-801 v2
- affiliated group: includes a corporation that is qualified to do business but is not otherwise doing business in the state, of an airline; and
(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; (ii) assemble, change, dismantle, inspect, and test a fixed wing turbine powered aircraft engine; (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 59-12-102 - Agreement: 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 59-12-102
- Agreement combined tax rate: means the sum of the tax rates:
(a) listed under Subsection (7); and (b) that are imposed within a local taxing jurisdiction. See Utah Code 59-12-102 - Agreement sales and use tax: means a tax imposed under:
(a) Subsection 59-12-103(2)(a)(i)(A); (b) Subsection 59-12-103(2)(b)(i); (c) Subsection 59-12-103(2)(c)(i); (d) Subsection 59-12-103(2)(d); (e) Subsection 59-12-103(2)(e)(i)(A)(I); (f) Section 59-12-204; (g) Section 59-12-401; (h) Section 59-12-402; (i) Section 59-12-402. See Utah Code 59-12-102 - Aircraft: means the same as that term is defined in Section 72-10-102. See Utah Code 59-12-102
- Airport facility: includes :
(i) an appurtenance to an airport, including a fixed guideway that provides transportation service to or from the airport; (ii) a control tower, including a radar system; (iii) a public area of an airport; or (iv) a terminal facility. See Utah Code 59-12-602 - Alcoholic beverage: means a beverage that:
(a) is suitable for human consumption; and (b) contains . See Utah Code 59-12-102 - Alternative energy: means :
(a) biomass energy; (b) geothermal energy; (c) hydroelectric energy; (d) solar energy; (e) wind energy; or (f) energy that is derived from: (i) coal-to-liquids; (ii) nuclear fuel; (iii) oil-impregnated diatomaceous earth; (iv) oil sands; (v) oil shale; (vi) petroleum coke; or (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 59-12-102 - alternative 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 59-12-102 - Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Ancillary 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 59-12-102 - Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Application: means a document:
(a) (i) completed by an applicant to provide information about the risk to be insured; and (ii) that contains information that is used by the insurer to evaluate risk and decide whether to: (A) insure the risk under: (I) the coverage as originally offered; or (II) a modification of the coverage as originally offered; or (B) decline to insure the risk; or (b) used by the insurer to gather information from the applicant before issuance of an annuity contract. See Utah Code 31A-1-301 - Aquarium: means a park or building where a collection of water animals and plants is kept for study, conservation, and public exhibition. See Utah Code 59-12-702
- Area agency on aging: means the same as that term is defined in Section 26B-6-101. See Utah Code 59-12-102
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Assisted cleaning or washing of tangible personal property: means cleaning or washing of tangible personal property if the cleaning or washing labor is primarily performed by an individual:
(a) who is not the purchaser of the cleaning or washing of the tangible personal property; and (b) at the direction of the seller of the cleaning or washing of the tangible personal property. See Utah Code 59-12-102 - Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Authorized carrier: means :
(a) in the case of vehicles operated over public highways, the holder of credentials indicating that the vehicle is or will be operated pursuant to both the International Registration Plan and the International Fuel Tax Agreement; (b) in the case of aircraft, the holder of a Federal Aviation Administration operating certificate or air carrier's operating certificate; or (c) in the case of locomotives, freight cars, railroad work equipment, or other rolling stock, a person who uses locomotives, freight cars, railroad work equipment, or other rolling stock in more than one state. See Utah Code 59-12-102 - Aviary: means a park or building where a collection of birds is kept for study, conservation, and public exhibition. See Utah Code 59-12-702
- 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; (B) animal waste; (C) waste vegetable oil; (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; (E) aquatic plants; and (F) agricultural products. See Utah Code 59-12-102 - Botanical organization: means :
(a) a private nonprofit organization or institution having as its primary purpose the advancement and preservation of plant science through horticultural display, botanical research, and community education; or (b) an administrative unit. See Utah Code 59-12-702 - Bundled 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 59-12-102 - Business plan: means the information required to be supplied to the commissioner under Subsections 31A-5-204(2)(i) and (j), including the information required when these subsections apply by reference under:
(a) Section 31A-8-205; or (b) Subsection 31A-9-205(2). See Utah Code 31A-1-301 - Car sharing: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102 v2
- Car-sharing program: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102 v2
- Certificate: means evidence of insurance given to:
(a) an insured under a group insurance policy; or (b) a third party. See Utah Code 31A-1-301 - Certified 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; (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 59-12-102 - Certified 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 59-12-102 - City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
- clothing: means all human wearing apparel suitable for general use. See Utah Code 59-12-102
- Coal-to-liquid: means the process of converting coal into a liquid synthetic fuel. See Utah Code 59-12-102
- Commercial 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 59-12-102
- Common 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 59-12-102
- Component part: includes :
(a) poultry, dairy, and other livestock feed, and their components; (b) baling ties and twine used in the baling of hay and straw; (c) fuel used for providing temperature control of orchards and commercial greenhouses doing a majority of their business in wholesale sales, and for providing power for off-highway type farm machinery; and (d) feed, seeds, and seedlings. See Utah Code 59-12-102 - Computer: means an electronic device that accepts information:
(a) (i) in digital form; or (ii) in a form similar to digital form; and (b) manipulates that information for a result based on a sequence of instructions. See Utah Code 59-12-102 - Computer 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 59-12-102 - Computer 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 59-12-102 - Conference bridging service: means an ancillary service that links two or more participants of an audio conference call or video conference call. See Utah Code 59-12-102
- Construction materials: means any tangible personal property that will be converted into real property. See Utah Code 59-12-102
- Contract: A legal written agreement that becomes binding when signed.
- Convention facility: means any publicly owned or operated convention center, sports arena, or other facility at which conventions, conferences, and other gatherings are held and whose primary business or function is to host such conventions, conferences, and other gatherings. See Utah Code 59-12-602
- Conviction: A judgement of guilt against a criminal defendant.
- 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.
- Corporation: means an insurance corporation, except when referring to:
(i) a corporation doing business: (A) as: (I) an insurance producer; (II) a surplus lines producer; (III) a limited line producer; (IV) a consultant; (V) a managing general agent; (VI) a reinsurance intermediary; (VII) a third party administrator; or (VIII) an adjuster; and (B) under: (I) Chapter 23a, Insurance Marketing - Licensing Producers, Consultants, and Reinsurance Intermediaries; (II) Chapter 25, Third Party Administrators; or (III) Chapter 26, Insurance Adjusters; or (ii) a noninsurer that is part of a holding company system under Chapter 16, Insurance Holding Companies. See Utah Code 31A-1-301 - County legislative body: means :Utah Code 68-3-12.5
- Cultural facility: means any publicly owned or operated museum, theater, art center, music hall, or other cultural or arts facility. See Utah Code 59-12-602
- Decedent: means a deceased natural person. See Utah Code 59-11-102
- Decedent: A deceased person.
- Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101
- Delivered electronically: means delivered to a purchaser by means other than tangible storage media. See Utah Code 59-12-102
- Delivery charge: includes a charge for the following:
(i) transportation; (ii) shipping; (iii) postage; (iv) handling; (v) crating; or (vi) packing. See Utah Code 59-12-102 - Detailed telecommunications billing service: means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement. See Utah Code 59-12-102
- Dietary 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: (i) a vitamin; (ii) a mineral; (iii) an herb or other botanical; (iv) an amino acid; (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); (c) (i) except as provided in Subsection (35)(c)(ii), is intended for ingestion in: (A) tablet form; (B) capsule form; (C) powder form; (D) softgel form; (E) gelcap form; or (F) liquid form; or (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: (I) a meal; or (II) the diet; and (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 59-12-102 - Digital 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 59-12-102
- Digital book: means a work that is generally recognized in the ordinary and usual sense as a book. See Utah Code 59-12-102
- Direct 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 59-12-102
- Directory assistance: means an ancillary service of providing:
(a) address information; or (b) telephone number information. See Utah Code 59-12-102 - Discovery: 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 59-12-102 - Donee: The recipient of a gift.
- Drilling 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 59-12-102 - Drug: 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); (ii) intended for use in the: (A) diagnosis of disease; (B) cure of disease; (C) mitigation of disease; (D) treatment of disease; or (E) prevention of disease; or (iii) intended to affect: (A) the structure of the body; or (B) any function of the body. See Utah Code 59-12-102 - Durable medical equipment: includes parts used in the repair or replacement of the equipment described in Subsection (44)(a). See Utah Code 59-12-102
- Electronic: 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 59-12-102 - Electronic 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 59-12-102 - Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
- Emergency medical services: is a s defined in Section 26B-4-101. See Utah Code 59-12-801
- Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-12-102
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- Fiduciary: A trustee, executor, or administrator.
- fifth wheel trailer: means a portable vehicle without motive power, designed as a temporary dwelling for travel, recreational, or vacation use that does not require a special highway movement permit when drawn by a self-propelled motor vehicle. See Utah Code 59-12-602
- Filed: means that a filing is:
(i) submitted to the department as required by and in accordance with applicable statute, rule, or filing order; (ii) received by the department within the time period provided in applicable statute, rule, or filing order; and (iii) accompanied by the appropriate fee in accordance with: (A) Section 31A-3-103; or (B) rule. See Utah Code 31A-1-301 - Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Fixed 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 59-12-102 - Fixed 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 59-12-102 - Fixed wireless service: means a telecommunications service that provides radio communication between fixed points. See Utah Code 59-12-102
- Food and food ingredients: includes an item described in Subsection (96)(b)(iii). See Utah Code 59-12-102
- Fraud: Intentional deception resulting in injury to another.
- Fundraising sales: means sales:
(i) (A) made by a school; or (B) made by a school student; (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 59-12-102 - Geothermal 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 59-12-102
- Governing 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 59-12-102 - governmental 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; (iv) the National Guard; (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 59-12-102 - Health care: means any of the following intended for use in the diagnosis, treatment, mitigation, or prevention of a human ailment or impairment:
(a) a professional service; (b) a personal service; (c) a facility; (d) equipment; (e) a device; (f) supplies; or (g) medicine. See Utah Code 31A-1-301 - Highway: includes :Utah Code 68-3-12.5
- Hydroelectric energy: means water used as the sole source of energy to produce electricity. See Utah Code 59-12-102
- Indemnity: means the payment of an amount to offset all or part of an insured loss. See Utah Code 31A-1-301
- Individual: means a natural person. See Utah Code 31A-1-301
- Individual-owned shared vehicle: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102 v2
- Industrial 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; (ii) irrigation pumps; (iii) farm machinery; (iv) implements of husbandry as defined in Section 41-1a-102 that are not registered under 2; and (v) other farming activities; (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; (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: (A) iron; (B) steel; (C) nonferrous metal; (D) paper; (E) glass; (F) plastic; (G) textile; or (H) rubber; and (ii) the new products under Subsection (57)(d)(i) would otherwise be made with nonrecycled materials; or (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 59-12-102 - installation charge: means a charge for installing:
(i) tangible personal property; or (ii) a product transferred electronically. See Utah Code 59-12-102 - Institution: means an institution of higher education listed in Subsection 53B-1-102(1)(a). See Utah Code 59-12-702
- Institution of higher education: means an institution of higher education listed in Section 53B-2-101. See Utah Code 59-12-102
- Insurance: includes :
(i) a risk distributing arrangement providing for compensation or replacement for damages or loss through the provision of a service or a benefit in kind; (ii) a contract of guaranty or suretyship entered into by the guarantor or surety as a business and not as merely incidental to a business transaction; and (iii) a plan in which the risk does not rest upon the person who makes an arrangement, but with a class of persons who have agreed to share the risk. See Utah Code 31A-1-301 - Insured: means a person to whom or for whose benefit an insurer makes a promise in an insurance policy and includes:
(i) a policyholder; (ii) a subscriber; (iii) a member; and (iv) a beneficiary. See Utah Code 31A-1-301 - Jurisdiction: (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 68-3-12.5
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
- Lesson: 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 59-12-102 - Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Life 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 59-12-102 - Life 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 59-12-102
- Load 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 59-12-102
- Local 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 59-12-102 - Manufactured home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102
- Manufacturing 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; (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: (A) iron; (B) steel; (C) nonferrous metal; (D) paper; (E) glass; (F) plastic; (G) textile; or (H) rubber; and (ii) the new products under Subsection (67)(b)(i) would otherwise be made with nonrecycled materials; or (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 59-12-102 - Marketplace: includes a store, a booth, an Internet website, a catalog, or a dedicated sales software application. See Utah Code 59-12-102
- Marketplace 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 (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 59-12-102 - Marketplace 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 59-12-102
- Member 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; (b) grandchild or stepgrandchild; (c) grandparent or stepgrandparent; (d) nephew or stepnephew; (e) niece or stepniece; (f) parent or stepparent; (g) sibling or stepsibling; (h) spouse; (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 59-12-102 - minimum required capital: means the capital that must be constantly maintained by a stock insurance corporation as required by statute. See Utah Code 31A-1-301
- Mobile home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102
- Mobile telecommunications service: means the same as that term is defined in the Mobile Telecommunications Sourcing Act, 4 U. See Utah Code 59-12-102
- Mobile wireless service: includes a telecommunications service that is provided by a commercial mobile radio service provider. See Utah Code 59-12-102
- Mobility enhancing equipment: includes parts used in the repair or replacement of the equipment described in Subsection (75)(a). See Utah Code 59-12-102
- Modular home: means a modular unit as defined in Section 15A-1-302. See Utah Code 59-12-102
- Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
- Motor vehicle: means the same as that term is defined in Section 41-1a-102. See Utah Code 59-12-102
- Motorcycle: means the same as that term is defined in Section 41-22-2. See Utah Code 59-12-602
- Municipality: means a city or town. See Utah Code 59-12-801 v2
- Nursing care facility: is a s defined in Section 26B-2-201. See Utah Code 59-12-801
- Obligation: 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 59-12-102 - Oil 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 59-12-102 - Oil shale: means a group of fine black to dark brown shales containing kerogen material that yields petroleum upon heating and distillation. See Utah Code 59-12-102
- Optional 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 59-12-102
- Order: means an order of the commissioner. See Utah Code 31A-1-301
- Other fuels: includes oxygen when it is used in the manufacturing of tangible personal property. See Utah Code 59-12-102
- Paging service: means a telecommunications service that provides transmission of a coded radio signal for the purpose of activating a specific pager. See Utah Code 59-12-102
- Partnership: 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 59-12-102
- Pawnbroker: means the same as that term is defined in Section 13-32a-102. See Utah Code 59-12-102
- Permanent surplus: means the surplus of an insurer or organization that is designated by the insurer or organization as permanent. See Utah Code 31A-1-301
- Permanently 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; (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 59-12-102 - Person: 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 59-12-102
- Personal property: includes :Utah Code 68-3-12.5
- Personal property: All property that is not real property.
- Policy: includes a service contract issued by:
(i) a motor club under Chapter 11, Motor Clubs; (ii) a service contract provided under Chapter 6a, Service Contracts; and (iii) a corporation licensed under: (A) Chapter 7, Nonprofit Health Service Insurance Corporations; or (B) Chapter 8, Health Maintenance Organizations and Limited Health Plans. See Utah Code 31A-1-301 - Political subdivision: means a county, municipality, special district, or special service district. See Utah Code 59-12-801 v2
- 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 59-12-102
- Postproduction: means an activity related to the finishing or duplication of a medium described in Subsection 59-12-104(54)(a). See Utah Code 59-12-102
- Premium: includes , however designated:
(i) an assessment; (ii) a membership fee; (iii) a required contribution; or (iv) monetary consideration. See Utah Code 31A-1-301 - Prepaid calling service: means a telecommunications service: