Part 1 Tax Collection 59-12-101 – 59-12-129
Part 2 Local Sales and Use Tax Act 59-12-201 – 59-12-218
Part 3 Transient Room Tax 59-12-301 – 59-12-355
Part 3A Municipality Transient Room Tax 59-12-353 – 59-12-359
Part 4 Impacted Communities Taxes Act 59-12-400 – 59-12-408
Part 6 Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act 59-12-601.1 – 59-12-607
Part 7 County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities 59-12-701 – 59-12-709
Part 8 Funding for Health Care 59-12-801 – 59-12-810
Part 11 County Option Sales and Use Tax 59-12-1101 – 59-12-1106
Part 12 Motor Vehicle Rental Tax 59-12-1201 – 59-12-1204
Part 13 Town Option Sales and Use Tax Act 59-12-1301 – 59-12-1306
Part 14 City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities 59-12-1401 – 59-12-1407
Part 18 Additional State Sales and Use Tax Act 59-12-1801 – 59-12-1806
Part 20 Supplemental State Sales and Use Tax Act 59-12-2001 – 59-12-2007
Part 21 City or Town Option Sales and Use Tax Act 59-12-2101 – 59-12-2106
Part 22 Local Option Sales and Use Taxes for Transportation Act 59-12-2201 – 59-12-2220
Part 23 Fair Park Special Event Tax 59-12-2301 – 59-12-2305

Terms Used In Utah Code > Title 59 > Chapter 12 - Sales and Use Tax Act

  • 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
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • 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;
    (iii) perform at least the following maintenance on a fixed wing turbine powered aircraft:
    (A) an inspection;
    (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;
    (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
  • Airline: means the same as that term is defined in Section 59-2-102. See Utah Code 59-12-2202
  • 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
  • Airport facility: means the same as that term is defined in Section 59-12-602. See Utah Code 59-12-2202
  • Airport of regional significance: means an airport identified by the Federal Aviation Administration in the most current National Plan of Integrated Airport Systems or an update to the National Plan of Integrated Airport Systems. See Utah Code 59-12-2202
  • 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
  • Annexation: means an annexation to a city or town under 4. See Utah Code 59-12-2102
  • Annexation: means an annexation to:
    (a) a county under Title 17, Chapter 2, County Consolidations and Annexations; or
    (b) a city or town under 4. See Utah Code 59-12-2202
  • Annexing area: means an area that is annexed into a city or town. See Utah Code 59-12-2102
  • Annexing area: means an area that is annexed into a county, city, or town. See Utah Code 59-12-2202
  • 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.
  • Authority board: means the fair park authority board under Section 11-68-301. See Utah Code 59-12-2301
  • 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
  • Council of governments: means the same as that term is defined in Section 72-2-117. See Utah Code 59-12-2202
  • 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
  • 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
  • Eligible political subdivision: means a political subdivision that:
    (a) provides public transit services;
    (b) is not a public transit district; and
    (c) is not annexed into a public transit district. See Utah Code 59-12-2202
  • 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.
  • Fair park authority: means the State Fair Park Authority, created in Section 11-68-201. See Utah Code 59-12-2301
  • Fair park land: means the same as that term is defined in Section 11-68-101. See Utah Code 59-12-2301
  • Fair park special event: means an event:
    (a) that occurs on fair park land, except within a qualified hotel as defined in Section 11-68-401;
    (b) that lasts six months or less;
    (c) that is:
    (i) sponsored by the fair park authority; or
    (ii) provided pursuant to a contract with the fair park authority;
    (d) for which a special event permit is obtained under Section 59-12-106; and
    (e) where taxable sales occur. See Utah Code 59-12-2301
  • Fair park special event tax: means a tax imposed under this part on taxable items. See Utah Code 59-12-2301
  • 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 guideway: means the same as that term is defined in Section 59-12-102. See Utah Code 59-12-2202
  • 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
  • Large public transit district: means the same as that term is defined in Section 17B-2a-802. See Utah Code 59-12-2202
  • 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.
  • License: includes a certificate of authority issued to an insurer. See Utah Code 31A-1-301
  • 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
  • Major collector highway: means the same as that term is defined in Section 72-4-102. See Utah Code 59-12-2202
  • 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
  • Metropolitan planning organization: means the same as that term is defined in Section 72-1-208. See Utah Code 59-12-2202
  • 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
  • Minor arterial highway: means the same as that term is defined in Section 72-4-102. See Utah Code 59-12-2202
  • Minor collector road: means the same as that term is defined in Section 72-4-102. See Utah Code 59-12-2202
  • 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
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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:
    (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:
    (A) access number; or
    (B) authorization code;
    (c) that is dialed:
    (i) manually; or
    (ii) electronically; and
    (d) sold in predetermined units or dollars that decline:
    (i) by a known amount; and
    (ii) with use. See Utah Code 59-12-102
  • Prepaid 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;
    (b) that:
    (i) is paid for in advance; and
    (ii) enables the origination of a call using an:
    (A) access number; or
    (B) authorization code;
    (c) that is dialed:
    (i) manually; or
    (ii) electronically; and
    (d) sold in predetermined units or dollars that decline:
    (i) by a known amount; and
    (ii) with use. See Utah Code 59-12-102
  • Prepared food: means :
    (i) food:
    (A) sold in a heated state; or
    (B) heated by a seller;
    (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:
    (A) plate;
    (B) knife;
    (C) fork;
    (D) spoon;
    (E) glass;
    (F) cup;
    (G) napkin; or
    (H) straw. See Utah Code 59-12-102
  • Prescription: means an order, formula, or recipe that is issued:
    (a) 
    (i) orally;
    (ii) in writing;
    (iii) electronically; or
    (iv) by any other manner of transmission; and
    (b) by a licensed practitioner authorized by the laws of a state. See Utah Code 59-12-102
  • Prewritten 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;
    (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 59-12-102
  • Principal arterial highway: means the same as that term is defined in Section 72-4-102. See Utah Code 59-12-2202
  • Private communications service: includes the following provided in connection with the use of one or more communications channels:
    (i) an extension line;
    (ii) a station;
    (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 59-12-102
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • product 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 59-12-102
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • Prosthetic 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 59-12-102
  • Protective equipment: means an item:
    (i) for human wear; and
    (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
    (B) not suitable for general use. See Utah Code 59-12-102
  • Public transit: means the same as that term is defined in Section 17B-2a-802. See Utah Code 59-12-2202
  • public transit district: means a public transit district organized under 8. See Utah Code 59-12-2002
  • Public transit district: means the same as that term is defined in Section 17B-2a-802. See Utah Code 59-12-2202
  • Public transit provider: means a public transit district or an eligible political subdivision. See Utah Code 59-12-2202
  • Public transit service: means a service provided as part of public transit. See Utah Code 59-12-2202
  • publication: means any written or printed matter, other than a photocopy:
    (i) regardless of:
    (A) characteristics;
    (B) copyright;
    (C) form;
    (D) format;
    (E) method of reproduction; or
    (F) source; and
    (ii) made available in printed or electronic format. See Utah Code 59-12-102
  • Purchaser: 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 59-12-102
  • Qualifying 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
    (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 59-12-102
  • Quorum: The number of legislators that must be present to do business.
  • real property: includes :Utah Code 68-3-12.5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Regionally significant transportation facility: means :
    (a) in a county of the first or second class:
    (i) a principal arterial highway;
    (ii) a minor arterial highway;
    (iii) a fixed guideway that:
    (A) extends across two or more cities or unincorporated areas; or
    (B) is an extension to an existing fixed guideway; or
    (iv) an airport of regional significance; or
    (b) in a county of the second class that is not part of a large public transit district, or in a county of the third, fourth, fifth, or sixth class:
    (i) a principal arterial highway;
    (ii) a minor arterial highway;
    (iii) a major collector highway;
    (iv) a minor collector road; or
    (v) an airport of regional significance. See Utah Code 59-12-2202
  • 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 59-12-102
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • rental: 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 59-12-102
  • repairs 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
  • Research and development: means the process of inquiry or experimentation aimed at the discovery of facts, devices, technologies, or applications and the process of preparing those devices, technologies, or applications for marketing. See Utah Code 59-12-102
  • Residential telecommunications services: means a telecommunications service or an ancillary service that is provided to an individual for personal use:
    (i) at a residential address; or
    (ii) at an institution, including a nursing home or a school, if the telecommunications service or ancillary service is provided to and paid for by the individual residing at the institution rather than the institution. See Utah Code 59-12-102
  • Residential use: means the use in or around a home, apartment building, sleeping quarters, and similar facilities or accommodations. See Utah Code 59-12-102
  • Restaurant: includes any coffee shop, cafeteria, luncheonette, soda fountain, or fast-food service where food is prepared for immediate consumption. See Utah Code 59-12-602
  • Retailer: includes commission merchants, auctioneers, and any person regularly engaged in the business of selling to users or consumers within the state. See Utah Code 59-12-102
  • Road: includes :Utah Code 68-3-12.5
  • Rural city hospital: means a hospital owned by a city that is located within a third, fourth, fifth, or sixth class county. See Utah Code 59-12-801
  • 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
  • sale at retail: means a sale, lease, or rental for a purpose other than:
    (a) resale;
    (b) sublease; or
    (c) subrent. See Utah Code 59-12-102
  • Sale-leaseback transaction: means a transaction by which title to tangible personal property or a product transferred electronically that is subject to a tax under this chapter is transferred:
    (a) by a purchaser-lessee;
    (b) to a lessor;
    (c) for consideration; and
    (d) if:
    (i) the purchaser-lessee paid sales and use tax on the purchaser-lessee's initial purchase of the tangible personal property or product transferred electronically;
    (ii) the sale of the tangible personal property or product transferred electronically to the lessor is intended as a form of financing:
    (A) for the tangible personal property or product transferred electronically; and
    (B) to the purchaser-lessee; and
    (iii) in accordance with generally accepted accounting principles, the purchaser-lessee is required to:
    (A) capitalize the tangible personal property or product transferred electronically for financial reporting purposes; and
    (B) account for the lease payments as payments made under a financing arrangement. 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;
    (B) a labor cost;
    (C) a service cost;
    (D) interest;
    (E) a loss;
    (F) the cost of transportation to the seller; or
    (G) a tax imposed on the seller;
    (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;
    (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;
    (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
  • Sales relating to schools: means the following sales by, amounts paid to, or amounts charged by a school:
    (i) sales that are directly related to the school's educational functions or activities including:
    (A) the sale of:
    (I) textbooks;
    (II) textbook fees;
    (III) laboratory fees;
    (IV) laboratory supplies; or
    (V) safety equipment;
    (B) the sale of a uniform, protective equipment, or sports or recreational equipment that:
    (I) a student is specifically required to wear as a condition of participation in a school-related event or school-related activity; and
    (II) is not readily adaptable to general or continued usage to the extent that it takes the place of ordinary clothing;
    (C) sales of the following if the net or gross revenues generated by the sales are deposited into a school district fund or school fund dedicated to school meals:
    (I) food and food ingredients; or
    (II) prepared food; or
    (D) transportation charges for official school activities; or
    (ii) amounts paid to or amounts charged by a school for admission to a school-related event or school-related activity. See Utah Code 59-12-102
  • school: means :
    (a) an elementary school or a secondary school that:
    (i) is a:
    (A) public school; or
    (B) private school; and
    (ii) provides instruction for one or more grades kindergarten through 12; or
    (b) a public school district. See Utah Code 59-12-102
  • Security: means a:
    (i) note;
    (ii) stock;
    (iii) bond;
    (iv) debenture;
    (v) evidence of indebtedness;
    (vi) certificate of interest or participation in a profit-sharing agreement;
    (vii) collateral-trust certificate;
    (viii) preorganization certificate or subscription;
    (ix) transferable share;
    (x) investment contract;
    (xi) voting trust certificate;
    (xii) certificate of deposit for a security;
    (xiii) certificate of interest of participation in an oil, gas, or mining title or lease or in payments out of production under such a title or lease;
    (xiv) commodity contract or commodity option;
    (xv) certificate of interest or participation in, temporary or interim certificate for, receipt for, guarantee of, or warrant or right to subscribe to or purchase any of the items listed in Subsections (171)(a)(i) through (xiv); or
    (xvi) another interest or instrument commonly known as a security. See Utah Code 31A-1-301
  • Seller: includes a marketplace facilitator. See Utah Code 59-12-102
  • Senior citizen center: means a facility having the primary purpose of providing services to the aged as defined in Section 26B-6-101. See Utah Code 59-12-102
  • Shared vehicle: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102 v2
  • Shared vehicle driver: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102 v2
  • Shared vehicle owner: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102 v2
  • Short-term lodging consumable: includes :
    (i) a beverage;
    (ii) a brush or comb;
    (iii) a cosmetic;
    (iv) a hair care product;
    (v) lotion;
    (vi) a magazine;
    (vii) makeup;
    (viii) a meal;
    (ix) mouthwash;
    (x) nail polish remover;
    (xi) a newspaper;
    (xii) a notepad;
    (xiii) a pen;
    (xiv) a pencil;
    (xv) a razor;
    (xvi) saline solution;
    (xvii) a sewing kit;
    (xviii) shaving cream;
    (xix) a shoe shine kit;
    (xx) a shower cap;
    (xxi) a snack item;
    (xxii) soap;
    (xxiii) toilet paper;
    (xxiv) a toothbrush;
    (xxv) toothpaste; or
    (xxvi) an item similar to Subsections (124)(b)(i) through (xxv) as the commission may provide by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-12-102
  • Simplified electronic return: means the electronic return:
    (a) described in Section 318(C) of the agreement; and
    (b) approved by the governing board of the agreement. See Utah Code 59-12-102
  • Snowmobile: means the same as that term is defined in Section 41-22-2. See Utah Code 59-12-602
  • Solar energy: means the sun used as the sole source of energy for producing electricity. See Utah Code 59-12-102
  • Sports or recreational equipment: means an item:
    (i) designed for human use; and
    (ii) that is:
    (A) worn in conjunction with:
    (I) an athletic activity; or
    (II) a recreational activity; and
    (B) not suitable for general use. See Utah Code 59-12-102
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
  • State highway: means a highway designated as a state highway under Title 72, Chapter 4, Designation of State Highways Act. See Utah Code 59-12-2202
  • Statute: A law passed by a legislature.
  • Storage: means any keeping or retention of tangible personal property or any other taxable transaction under Subsection 59-12-103(1), in this state for any purpose except sale in the regular course of business. See Utah Code 59-12-102
  • Surplus: means the excess of assets over the sum of paid-in capital and liabilities. See Utah Code 31A-1-301
  • System for public transit: includes :
    (i) the following costs related to public transit:
    (A) maintenance costs; or
    (B) operating costs;
    (ii) a fixed guideway;
    (iii) a park and ride facility;
    (iv) a passenger station or passenger terminal;
    (v) a right-of-way for public transit; or
    (vi) the following that serve a public transit facility:
    (A) a maintenance facility;
    (B) a platform;
    (C) a repair facility;
    (D) a roadway;
    (E) a storage facility;
    (F) a utility line; or
    (G) a facility or item similar to those described in Subsections (25)(b)(vi)(A) through (F). See Utah Code 59-12-2202
  • Tangible personal property: includes :
    (i) electricity;
    (ii) water;
    (iii) gas;
    (iv) steam; or
    (v) prewritten computer software, regardless of the manner in which the prewritten computer software is transferred. See Utah Code 59-12-102
  • Taxable items: means :
    (a) alcoholic beverages;
    (b) food and food ingredients; or
    (c) prepared food. See Utah Code 59-12-2301
  • Telecommunications service: includes :
    (i) an electronic conveyance, routing, or transmission with respect to which a computer processing application is used to act:
    (A) on the code, form, or protocol of the content;
    (B) for the purpose of electronic conveyance, routing, or transmission; and
    (C) regardless of whether the service:
    (I) is referred to as voice over Internet protocol service; or
    (II) is classified by the Federal Communications Commission as enhanced or value added;
    (ii) an 800 service;
    (iii) a 900 service;
    (iv) a fixed wireless service;
    (v) a mobile wireless service;
    (vi) a postpaid calling service;
    (vii) a prepaid calling service;
    (viii) a prepaid wireless calling service; or
    (ix) a private communications service. See Utah Code 59-12-102
  • Telecommunications service provider: means a person that:
    (i) owns, controls, operates, or manages a telecommunications service; and
    (ii) engages in an activity described in Subsection (135)(a)(i) for the shared use with or resale to any person of the telecommunications service. See Utah Code 59-12-102
  • Textbook for a higher education course: includes a textbook in electronic format. See Utah Code 59-12-102
  • Tobacco: means :
    (a) a cigarette;
    (b) a cigar;
    (c) chewing tobacco;
    (d) pipe tobacco; or
    (e) any other item that contains tobacco. See Utah Code 59-12-102
  • tourist facility: means any publicly owned or operated park, campground, marina, dock, golf course, water park, historic park, monument, planetarium, zoo, bicycle trails, and other recreation or tourism-related facility. See Utah Code 59-12-602
  • Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Unassisted amusement device: means an amusement device, skill device, or ride device that is started and stopped by the purchaser or renter of the right to use or operate the amusement device, skill device, or ride device. See Utah Code 59-12-102
  • United States: includes each state, district, and territory of the United States of America. 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
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Value-added nonvoice data service: means a service:
    (a) that otherwise meets the definition of a telecommunications service except that a computer processing application is used to act primarily for a purpose other than conveyance, routing, or transmission; and
    (b) with respect to which a computer processing application is used to act on data or information:
    (i) code;
    (ii) content;
    (iii) form; or
    (iv) protocol. See Utah Code 59-12-102
  • vehicle: includes :
    (i) a vehicle described in Subsection (143)(a); or
    (ii) 
    (A) a locomotive;
    (B) a freight car;
    (C) railroad work equipment; or
    (D) other railroad rolling stock. See Utah Code 59-12-102
  • Vehicle dealer: means a person engaged in the business of buying, selling, or exchanging a vehicle as defined in Subsection (143). See Utah Code 59-12-102
  • Vertical service: includes an ancillary service that allows a customer to manage a conference bridging service. See Utah Code 59-12-102
  • Vessel: when used with reference to shipping, includes a steamboat, canal boat, and every structure adapted to be navigated from place to place. See Utah Code 68-3-12.5
  • Voice mail service: means an ancillary service that enables a customer to receive, send, or store a recorded message. See Utah Code 59-12-102
  • waste energy facility: means a facility that generates electricity:
    (i) using as the primary source of energy waste materials that would be placed in a landfill or refuse pit if it were not used to generate electricity, including:
    (A) tires;
    (B) waste coal;
    (C) oil shale; or
    (D) municipal solid waste; and
    (ii) in amounts greater than actually required for the operation of the facility. See Utah Code 59-12-102
  • Watercraft: means a vessel as defined in Section 73-18-2. See Utah Code 59-12-102
  • Wind energy: means wind used as the sole source of energy to produce electricity. See Utah Code 59-12-102
  • Writing: includes :Utah Code 68-3-12.5
  • ZIP Code: means a Zoning Improvement Plan Code assigned to a geographic location by the United States Postal Service. See Utah Code 59-12-102
  • zoological facility: means a public, public-private partnership, or private nonprofit building, exhibit, utility and infrastructure, walkway, pathway, roadway, office, administration facility, public service facility, educational facility, enclosure, public viewing area, animal barrier, animal housing, animal care facility, and veterinary and hospital facility related to the advancement, exhibition, or preservation of a mammal, bird, reptile, fish, or an amphibian. See Utah Code 59-12-702
  • zoological organization: means a public, public-private partnership, or private nonprofit organization having as its primary purpose the advancement and preservation of zoology. See Utah Code 59-12-702
  • Zoological park: means a park or garden where a collection of wild animals is kept for study, conservation, and public exhibition. See Utah Code 59-12-702

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