Terms Used In Utah Code > Title 59 > Chapter 12 > Part 22 - Local Option Sales and Use Taxes for Transportation Act

• 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.
• 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
• Airline: means the same as that term is defined in Section 59-2-102. See Utah Code 59-12-2202
• 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
• 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.
• 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 county, city, or town. See Utah Code 59-12-2202 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 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 Contract: A legal written agreement that becomes binding when signed. 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 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 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 Fixed guideway: means the same as that term is defined in Section 59-12-102. See Utah Code 59-12-2202 Food and food ingredients: includes an item described in Subsection (96)(b)(iii). See Utah Code 59-12-102 Highway: includes :Utah Code 68-3-12.5 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. Large public transit district: means the same as that term is defined in Section 17B-2a-802. See Utah Code 59-12-2202 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 Metropolitan planning organization: means the same as that term is defined in Section 72-1-208. See Utah Code 59-12-2202 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 Oversight: Committee review of the activities of a Federal agency or program. Principal arterial highway: means the same as that term is defined in Section 72-4-102. See Utah Code 59-12-2202 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 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 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 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 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 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. Road: includes :Utah Code 68-3-12.5 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; (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 Seller: includes a marketplace facilitator. See Utah Code 59-12-102 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 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 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 Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5 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