For purposes of this section, “nontelecommunications services” means services or tangible personal property that are:
Terms Used In Utah Code 10-1-410
customer: means the person who is obligated under a contract with a telecommunications provider to pay for telecommunications service received under the contract. See Utah Code 10-1-402
telecommunications provider: means a person that:
(i)
owns, controls, operates, or manages a telecommunications service; or
(ii)
engages in an activity described in Subsection (9)(a)(i) for the shared use with or resale to any person of the telecommunications service. See Utah Code 10-1-402
Telecommunications service: means :
(a)
telecommunications service, as defined in Section 59-12-102, other than mobile telecommunications service, that originates and terminates within the boundaries of this state;
(b)
mobile telecommunications service, as defined in Section 59-12-102:
(i)
that originates and terminates within the boundaries of one state; and
provided by a telecommunications provider to a customer.
(2)
Except to the extent prohibited by federal law, if a telecommunications provider provides nontelecommunications services to a customer as part of the same transaction in which the telecommunications provider provides telecommunications service, the gross receipts from the nontelecommunications services provided by the telecommunications provider are subject to a tax under this part unless:
(a)
the charge for the nontelecommunications services is separately identified in the statement of the transaction with the customer of the telecommunications service; or
(b)
from the books and records of the telecommunications provider that are kept in the regular course of business, the telecommunications provider can reasonably identify the portion of the total charge for the transaction that is attributable to:
