Terms Used In Utah Code > Title 59 > Chapter 12 > Part 23 - Fair Park Special Event Tax

• 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
• 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.
• Authority board: means the fair park authority board under Section 11-68-301. See Utah Code 59-12-2301
• 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 Contract: A legal written agreement that becomes binding when signed. 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 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 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 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 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 Taxable items: means : (a)  alcoholic beverages; (b)  food and food ingredients; or (c)  prepared food. See Utah Code 59-12-2301