| (1) |
As used in this section, “new state correctional facility” means a new prison in the state:
Terms Used In Utah Code 59-12-402.1- Aircraft: means the same as that term is defined in Section 72-10-102. See Utah Code 59-12-102
- 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- City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
- Food and food ingredients: includes an item described in Subsection (96)(b)(iii). 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
- Mobile home: means the same as that term is defined in Section 15A-1-302. 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
- Sale: includes :
| (i) | installment and credit sales; |
| (ii) | any closed transaction constituting a sale; |
| (iii) | any sale of electrical energy, gas, services, or entertainment taxable under this chapter; |
| (iv) | any transaction if the possession of property is transferred but the seller retains the title as security for the payment of the price; and |
| (v) | any transaction under which right to possession, operation, or use of any article of tangible personal property is granted under a lease or contract and the transfer of possession would be taxable if an outright sale were made. See Utah Code 59-12-102- sales price: include :
| (i) | the seller's cost of the tangible personal property, a product transferred electronically, or services sold; |
| (ii) | expenses of the seller, including:| (A) | the cost of materials used; |
| (F) | the cost of transportation to the seller; or |
| (G) | a tax imposed on the seller; |
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| (iii) | a charge by the seller for any service necessary to complete the sale; or |
| (iv) | consideration a seller receives from a person other than the purchaser if:| (A) | | (I) | the seller actually receives consideration from a person other than the purchaser; and |
| (II) | the consideration described in Subsection (104)(b)(iv)(A)(I) is directly related to a price reduction or discount on the sale; |
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| (B) | the seller has an obligation to pass the price reduction or discount through to the purchaser; |
| (C) | the amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale to the purchaser; and |
| (D) | | (I) | | (Aa) | the purchaser presents a certificate, coupon, or other documentation to the seller to claim a price reduction or discount; and |
| (Bb) | a person other than the seller authorizes, distributes, or grants the certificate, coupon, or other documentation with the understanding that the person other than the seller will reimburse any seller to whom the certificate, coupon, or other documentation is presented; |
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| (II) | the purchaser identifies that purchaser to the seller as a member of a group or organization allowed a price reduction or discount, except that a preferred customer card that is available to any patron of a seller does not constitute membership in a group or organization allowed a price reduction or discount; or |
| (III) | the price reduction or discount is identified as a third party price reduction or discount on the:| (Aa) | invoice the purchaser receives; or |
| (Bb) | certificate, coupon, or other documentation the purchaser presents. See Utah Code 59-12-102- State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
- Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
- Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection 59-12-103(1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102
- vehicle: includes :
| (i) | a vehicle described in Subsection (143)(a); or |
| (ii) | | (C) | railroad work equipment; or |
| (b) |
the construction of which begins on or after May 12, 2015; and |
| (c) |
that provides a capacity of 2,500 or more inmate beds. |
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| (2) |
Subject to the other provisions of this part, a city or town legislative body may impose a tax under this section if the construction of a new state correctional facility has begun within the boundaries of the city or town. |
| (3) |
For purposes of this section, the tax rate may not exceed .5%. |
| (4) |
Except as provided in Subsection (5), a tax under this section shall be imposed on the transactions described in Subsection 59-12-103(1) within the city or town. |
| (5) |
A city or town may not impose a tax under this section on:
| (a) |
the sale of:
| (v) |
a manufactured home; or |
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| (b) |
the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt under Section 59-12-104; and |
| (c) |
except as provided in Subsection (7), amounts paid or charged for food and food ingredients. |
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| (6) |
For purposes of this section, the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. |
| (7) |
A city or town that imposes a tax under this section shall impose the tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients. |
| (8) |
A city or town may impose a tax under this section by majority vote of the members of the city or town legislative body. |
| (9) |
A city or town that imposes a tax under this section is not subject to Section 59-12-405. |
| (10) |
A military installation development authority may not impose a tax under this section. |
Amended by Chapter 422, 2017 General Session
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