Utah Code > Title 63N > Chapter 2 – Tax Credit Incentives for Economic Development

		Sections
Part 1	Economic Development Tax Increment Financing	63N-2-101 – 63N-2-110
Part 2	Enterprise Zone Act	63N-2-201 – 63N-2-215
Part 3	Targeted Business Income Tax Credit in an Enterprise Zone	63N-2-301 – 63N-2-304
Part 5	New Convention Facility Development Incentives	63N-2-501 – 63N-2-513
Part 8	Technology and Life Science Economic Development Act	63N-2-801 – 63N-2-811

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Terms Used In Utah Code > Title 63N > Chapter 2 - Tax Credit Incentives for Economic Development

Actuary: is a s defined by the commissioner by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 31A-1-301
Affiliate: means a person who controls, is controlled by, or is under common control with, another person. See Utah Code 31A-1-301
Agreement: means an agreement described in Section 63N-2-503. See Utah Code 63N-2-502
Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Base taxable value: means the value of hotel property before the construction on a qualified hotel begins, as that value is established by the county in which the hotel property is located, using a reasonable valuation method that may include the value of the hotel property on the county assessment rolls the year before the year during which construction on the qualified hotel begins. See Utah Code 63N-2-502
board of directors: means the group of persons with responsibility over, or management of, a corporation, however designated. See Utah Code 31A-1-301
Business applicant: means a business that:
(1)(a) is a claimant, estate, or trust; and
(1)(b) meets the criteria established in Section 63N-2-304. See Utah Code 63N-2-302
business entity: includes a nonprofit entity. See Utah Code 63N-2-103
Business entity: means an entity, sole proprietorship, or individual:
(1)(a) including a claimant, estate, or trust; and
(1)(b) under which or by whom business is conducted or transacted. See Utah Code 63N-2-202
Certified claim: means a claim that the office has approved and certified as provided in Section 63N-2-505. See Utah Code 63N-2-502
City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
Claim: means a written document submitted by a qualified hotel owner or host local government to request a convention incentive. See Utah Code 63N-2-502
Claimant: means a resident or nonresident person that has:
(2)(a) Utah taxable income as defined in Section 59-7-101; or
(2)(b) state taxable income under Title 59, Chapter 10, Part 1, Determination and Reporting of Tax Liability and Information. See Utah Code 63N-2-202
claimant: means a resident person or a nonresident person. See Utah Code 63N-2-302
Claimant: means the qualified hotel owner or host local government that submits a claim under Subsection 63N-2-505(1)(a) for a convention incentive. See Utah Code 63N-2-502
Claimant: means the same as that term is defined in Section 59-10-1002. See Utah Code 63N-2-802
Commercial or industrial zone: means an area zoned agricultural, commercial, industrial, manufacturing, business park, research park, or other appropriate business related use in a general plan that contemplates future growth. See Utah Code 63N-2-103
Commission: means the Unified Economic Opportunity Commission created in Section 63N-1a-201. See Utah Code 63N-1a-102
Commission: means the Utah State Tax Commission. See Utah Code 63N-2-502
Community investment project: means a project that includes one or more of the following criteria in addition to the normal operations of the business applicant:
(3)(a) significant new employment; or
(3)(b) significant new capital development. See Utah Code 63N-2-302
Community reinvestment agency: means the same as that term is defined in Section 17C-1-102. See Utah Code 63N-2-502
Construction revenue: means revenue generated from state taxes and local taxes imposed on transactions occurring during the eligibility period as a result of the construction of the hotel property, including purchases made by a qualified hotel owner and its subcontractors. See Utah Code 63N-2-502
Contract: A legal written agreement that becomes binding when signed.
Controlled insurer: means a licensed insurer that is either directly or indirectly controlled by a producer. See Utah Code 31A-1-301
Controlling producer: means a producer who directly or indirectly controls an insurer. See Utah Code 31A-1-301
Convention incentive: means an incentive for the development of a qualified hotel, in the form of payment from the incentive fund as provided in this part, as authorized in an agreement. See Utah Code 63N-2-502
County applicant: means the governing authority of a county that meets the requirements for designation as an enterprise zone under Section 63N-2-204. See Utah Code 63N-2-202
County executive: means :
     (7)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
     (7)(b) the county executive, in the county executive-council optional form of government authorized by Section 17-52a-203; or
     (7)(c) the county manager, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
Development zone: means an economic development zone created under Section 63N-2-104. See Utah Code 63N-2-103
Eligibility period: means :
     (10)(a) the period that:
          (10)(a)(i) begins the date construction of a qualified hotel begins; and
          (10)(a)(ii) ends:
               (10)(a)(ii)(A) for purposes of the state portion, 20 years after the date of initial occupancy of that qualified hotel; or
               (10)(a)(ii)(B) for purposes of the local portion and incremental property tax revenue, 25 years after the date of initial occupancy of that hotel; or
     (10)(b) as provided in an agreement between the office and a qualified hotel owner or host local government, a period that:
          (10)(b)(i) begins no earlier than the date construction of a qualified hotel begins; and
          (10)(b)(ii) is shorter than the period described in Subsection (10)(a). See Utah Code 63N-2-502
Endorsement letter: means a letter:
     (11)(a) from the county in which a qualified hotel is located or is proposed to be located;
     (11)(b) signed by the county executive; and
     (11)(c) expressing the county's endorsement of a developer of a qualified hotel as meeting all the county's criteria for receiving the county's endorsement. See Utah Code 63N-2-502
Enterprise zone: means an area within a county or municipality that has been designated as an enterprise zone by the office under Part 2, Enterprise Zone Act. See Utah Code 63N-2-302
Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
Estate: means a nonresident estate or a resident estate that has state taxable income under Title 59, Chapter 10, Part 2, Trusts and Estates. See Utah Code 63N-2-202
Estate: means a resident estate or a nonresident estate. See Utah Code 63N-2-302
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.
Executive director: means the executive director of the office. See Utah Code 63N-1a-102
Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. ^{Source: OCC}
Fiduciary: A trustee, executor, or administrator.
Filed: means that a filing is:
          (69)(a)(i) submitted to the department as required by and in accordance with applicable statute, rule, or filing order;
          (69)(a)(ii) received by the department within the time period provided in applicable statute, rule, or filing order; and
          (69)(a)(iii) accompanied by the appropriate fee in accordance with:
               (69)(a)(iii)(A) Section 31A-3-103; or
               (69)(a)(iii)(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.
Full-time employee: means an employment position that is filled by an employee who works at least 30 hours per week and:
(6)(a) may include an employment position filled by more than one employee, if each employee who works less than 30 hours per week is provided benefits comparable to a full-time employee; and
(6)(b) may not include an employment position that is shifted from one jurisdiction in the state to another jurisdiction in the state. See Utah Code 63N-1a-102
GOEO: means the Governor's Office of Economic Opportunity. See Utah Code 63N-1a-102
GOEO board: means the Board of Economic Opportunity created in Section 63N-1a-401. See Utah Code 63N-1a-102
High paying job: means a newly created full-time employee position where the aggregate average annual gross wage of the employment position, not including health care or other paid or unpaid benefits, is:
     (8)(a) at least 110% of the average wage of the county in which the employment position exists; or
     (8)(b) for an employment position related to a project described in Chapter 2, Part 1, Economic Development Tax Increment Financing, and that is located within the boundary of a county of the third, fourth, fifth, or sixth class, or located within a municipality in a county of the second class and where the municipality has a population of 10,000 or less:
          (8)(b)(i) at least 100% of the average wage of the county in which the employment position exists; or
          (8)(b)(ii) an amount determined by rule made by the office in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, if the office determines the project is in a county experiencing economic distress. See Utah Code 63N-1a-102
Host agency: means the community reinvestment agency of the host local government. See Utah Code 63N-2-502
Host local government: means :
(13)(a) a county that enters into an agreement with the office for the construction of a qualified hotel within the unincorporated area of the county; or
(13)(b) a city or town that enters into an agreement with the office for the construction of a qualified hotel within the boundary of the city or town. See Utah Code 63N-2-502
Hotel property: means a qualified hotel and any property that is included in the same development as the qualified hotel, including convention, exhibit, and meeting space, retail shops, restaurants, parking, and other ancillary facilities and amenities. See Utah Code 63N-2-502
Incentive fund: means the Convention Incentive Fund created in Section Utah Code 63N-2-502
Incremental job: includes a full-time employment position where the employee is hired:
(9)(b)(i) directly by a business entity; or
(9)(b)(ii) by a professional employer organization, as defined in Section 31A-40-102, on behalf of a business entity. See Utah Code 63N-1a-102
Incremental property tax revenue: means the amount of property tax revenue generated from hotel property that equals the difference between:
(16)(a) the amount of property tax revenue generated in any tax year by all taxing entities from hotel property, using the current assessed value of the hotel property; and
(16)(b) the amount of property tax revenue that would be generated that tax year by all taxing entities from hotel property, using the hotel property's base taxable value. See Utah Code 63N-2-502
Insurance: includes :
          (96)(b)(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;
          (96)(b)(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
          (96)(b)(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:
          (103)(a)(i) a policyholder;
          (103)(a)(ii) a subscriber;
          (103)(a)(iii) a member; and
          (103)(a)(iv) a beneficiary. See Utah Code 31A-1-301
Insurer: is a s defined in Section 31A-1-301, except that the following persons or similar persons are not insurers for purposes of Part 7, Producer Controlled Insurers:
(4)(a) a risk retention group as defined in:
(4)(a)(i) the Superfund Amendments and Reauthorization Act of 1986, Pub. See Utah Code 31A-23a-102
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.
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}
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
Liability insurance: includes :
          (112)(b)(i) vehicle liability insurance;
          (112)(b)(ii) residential dwelling liability insurance; and
          (112)(b)(iii) making inspection of, and issuing a certificate of inspection upon, an elevator, boiler, machinery, or apparatus of any kind when done in connection with insurance on the elevator, boiler, machinery, or apparatus. See Utah Code 31A-1-301
License: includes a certificate of authority issued to an insurer. See Utah Code 31A-1-301
Life science establishment: means the same as that term is defined in Section 59-10-1025. See Utah Code 63N-2-802
Local government entity: means a county, city, or town. See Utah Code 63N-2-103
Local portion: means the portion of new tax revenue that is generated by local taxes. See Utah Code 63N-2-502
Local taxes: means a tax imposed under:
     (18)(a) Section 59-12-204;
     (18)(b) Section 59-12-301;
     (18)(c) Sections 59-12-352 and 59-12-353;
     (18)(d) Subsection 59-12-603(1)(a); or
     (18)(e) Section 59-12-1102. See Utah Code 63N-2-502
Managing general agent: means a person that:
          (6)(a)(i) manages all or part of the insurance business of an insurer, including the management of a separate division, department, or underwriting office;
          (6)(a)(ii) acts as an agent for the insurer whether it is known as a managing general agent, manager, or other similar term;
          (6)(a)(iii) produces and underwrites an amount of gross direct written premium equal to, or more than, 5% of the policyholder surplus as reported in the last annual statement of the insurer in any one quarter or year:
               (6)(a)(iii)(A) with or without the authority;
               (6)(a)(iii)(B) separately or together with an affiliate; and
               (6)(a)(iii)(C) directly or indirectly; and
          (6)(a)(iv)
               (6)(a)(iv)(A) adjusts or pays claims in excess of an amount determined by the commissioner; or
               (6)(a)(iv)(B) negotiates reinsurance on behalf of the insurer. See Utah Code 31A-23a-102
Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
Municipal applicant: means the governing authority of a city or town that meets the requirements for designation as an enterprise zone under Section 63N-2-204. See Utah Code 63N-2-202
Negotiate: means the act of conferring directly with or offering advice directly to a purchaser or prospective purchaser of a particular contract of insurance concerning a substantive benefit, term, or condition of the contract if the person engaged in that act:
(7)(a) sells insurance; or
(7)(b) obtains insurance from insurers for purchasers. See Utah Code 31A-23a-102
New commercial project: means an economic development opportunity that:
     (5)(a) involves a targeted industry;
     (5)(b) is located within:
          (5)(b)(i) a county of the third, fourth, fifth, or sixth class; or
          (5)(b)(ii) a municipality that has a population of 10,000 or less and the municipality is located within a county of the second class; or
     (5)(c) involves an economic development opportunity that the commission determines to be eligible for a tax credit under this part. See Utah Code 63N-2-103
New state revenue: means the state revenue collected from a business entity or a business entity's employees during a calendar year minus the baseline state revenue calculation. See Utah Code 63N-1a-102
New tax revenue: means construction revenue, offsite revenue, and onsite revenue. See Utah Code 63N-2-502
Offsite revenue: means revenue generated from state taxes and local taxes imposed on transactions by a third-party seller occurring other than on hotel property during the eligibility period, if:
(20)(a) the transaction is subject to a tax under Title 59, Chapter 12, Sales and Use Tax Act; and
(20)(b) the third-party seller voluntarily consents to the disclosure of information to the office, as provided in Subsection 63N-2-505(2)(b)(i)(E). See Utah Code 63N-2-502
Onsite revenue: means revenue generated from state taxes and local taxes imposed on transactions occurring on hotel property during the eligibility period. See Utah Code 63N-2-502
Order: means an order of the commissioner. See Utah Code 31A-1-301
Person: includes :
     (146)(a) an individual;
     (146)(b) a partnership;
     (146)(c) a corporation;
     (146)(d) an incorporated or unincorporated association;
     (146)(e) a joint stock company;
     (146)(f) a trust;
     (146)(g) a limited liability company;
     (146)(h) a reciprocal;
     (146)(i) a syndicate; or
     (146)(j) another similar entity or combination of entities acting in concert. See Utah Code 31A-1-301
Person: means :
     (24)(a) an individual;
     (24)(b) an association;
     (24)(c) an institution;
     (24)(d) a corporation;
     (24)(e) a company;
     (24)(f) a trust;
     (24)(g) a limited liability company;
     (24)(h) a partnership;
     (24)(i) a political subdivision;
     (24)(j) a government office, department, division, bureau, or other body of government; and
     (24)(k) any other organization or entity. See Utah Code 68-3-12.5
Personal property: All property that is not real property.
Personal property: includes :
     (25)(a) money;
     (25)(b) goods;
     (25)(c) chattels;
     (25)(d) effects;
     (25)(e) evidences of a right in action;
     (25)(f) a written instrument by which a pecuniary obligation, right, or title to property is created, acknowledged, transferred, increased, defeated, discharged, or diminished; and
     (25)(g) a right or interest in an item described in Subsections (25)(a) through (f). See Utah Code 68-3-12.5
Policy: includes a service contract issued by:
          (150)(b)(i) a motor club under Chapter 11, Motor Clubs;
          (150)(b)(ii) a service contract provided under Chapter 6a, Service Contracts; and
          (150)(b)(iii) a corporation licensed under:
               (150)(b)(iii)(A) Chapter 7, Nonprofit Health Service Insurance Corporations; or
               (150)(b)(iii)(B) Chapter 8, Health Maintenance Organizations and Limited Health Plans. See Utah Code 31A-1-301
Premium: includes , however designated:
          (156)(b)(i) an assessment;
          (156)(b)(ii) a membership fee;
          (156)(b)(iii) a required contribution; or
          (156)(b)(iv) monetary consideration. See Utah Code 31A-1-301
Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
producer: means a person licensed or required to be licensed under the laws of this state to sell, solicit, or negotiate insurance. See Utah Code 31A-1-301
Property: includes both real and personal property. See Utah Code 68-3-12.5
Public infrastructure: means :
     (22)(a) water, sewer, storm drainage, electrical, telecommunications, and other similar systems and lines;
     (22)(b) streets, roads, curbs, gutters, sidewalks, walkways, parking facilities, and public transportation facilities; and
     (22)(c) other buildings, facilities, infrastructure, and improvements that benefit the public. See Utah Code 63N-2-502
Qualified hotel: means a full-service hotel development constructed in the state on or after July 1, 2014 that:
     (23)(a) requires a significant capital investment;
     (23)(b) includes at least 85 square feet of convention, exhibit, and meeting space per guest room; and
     (23)(c) is located within 1,000 feet of a convention center that contains at least 500,000 square feet of convention, exhibit, and meeting space. See Utah Code 63N-2-502
Qualified hotel owner: means a person who owns a qualified hotel. See Utah Code 63N-2-502
Refundable tax credit: means a tax credit that a claimant, estate, or trust may claim:
     (6)(a) as provided by statute; and
     (6)(b) regardless of whether, for the taxable year for which the claimant, estate, or trust claims the tax credit, the claimant, estate, or trust has a tax liability under:
          (6)(b)(i) Title 59, Chapter 7, Corporate Franchise and Income Taxes; or
          (6)(b)(ii) Title 59, Chapter 10, Individual Income Tax Act. See Utah Code 63N-2-302
Reinsurance: means an insurance transaction where an insurer, for consideration, transfers any portion of the risk it has assumed to another insurer. See Utah Code 31A-1-301
Remote work opportunity: means a new commercial project that:
     (6)(a) does not require a physical office in the state where employees associated with the new commercial project are required to work; and
     (6)(b) requires employees associated with the new commercial project to:
          (6)(b)(i) work remotely from a location within the state; and
          (6)(b)(ii) maintain residency in the state. See Utah Code 63N-2-103
Review committee: means the independent review committee established under Section 63N-2-504. See Utah Code 63N-2-502
Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5
Significant capital investment: means an investment in capital or fixed assets, which may include real property, personal property, and other fixtures related to a new commercial project that represents an expansion of existing operations in the state or that increases the business entity's existing workforce in the state. See Utah Code 63N-2-103
Significant capital investment: means an amount of at least $200,000,000. See Utah Code 63N-2-502
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 portion: means the portion of new tax revenue that is generated by state taxes. See Utah Code 63N-2-502
State revenue: means state tax liability paid by a business entity or a business entity's employees under any combination of the following provisions:
     (12)(a) Title 59, Chapter 7, Corporate Franchise and Income Taxes;
     (12)(b) Title 59, Chapter 10, Part 1, Determination and Reporting of Tax Liability and Information;
     (12)(c) Title 59, Chapter 10, Part 2, Trusts and Estates;
     (12)(d) Title 59, Chapter 10, Part 4, Withholding of Tax; and
     (12)(e) Title 59, Chapter 12, Sales and Use Tax Act. See Utah Code 63N-1a-102
State taxes: means a tax imposed under Subsection 59-12-103(2)(a)(i), (2)(b)(i), (2)(c)(i), or (2)(e)(i)(A). See Utah Code 63N-2-502
Statewide economic development strategy: means the economic development strategy developed by the commission in accordance with Section 63N-1a-202. See Utah Code 63N-1a-102
Statute: A law passed by a legislature.
Surplus: means the excess of assets over the sum of paid-in capital and liabilities. See Utah Code 31A-1-301
Targeted business income tax credit: means a refundable tax credit available under this part. See Utah Code 63N-2-302
Targeted business income tax credit eligibility certificate: means a document provided by the office to a business applicant before the applicant may claim a targeted business income tax credit under this part. See Utah Code 63N-2-302
Targeted industry: means an industry or group of industries targeted by the commission under Section 63N-1a-202, for economic development in the state. See Utah Code 63N-1a-102
Tax credit: means an economic development tax credit created by Section Utah Code 63N-2-103
tax credit: means a tax credit that a business entity may:
     (6)(a) claim:
          (6)(a)(i) as provided by statute; and
          (6)(a)(ii) in an amount that does not exceed the business entity's tax liability for a taxable year under:
               (6)(a)(ii)(A) Title 59, Chapter 7, Corporate Franchise and Income Taxes; or
               (6)(a)(ii)(B) Title 59, Chapter 10, Individual Income Tax Act; and
     (6)(b) carry forward or carry back:
          (6)(b)(i) if allowed by statute; and
          (6)(b)(ii) to the extent that the amount of the tax credit exceeds the business entity's tax liability for a taxable year under:
               (6)(b)(ii)(A) Title 59, Chapter 7, Corporate Franchise and Income Taxes; or
               (6)(b)(ii)(B) Title 59, Chapter 10, Individual Income Tax Act. See Utah Code 63N-2-202
Tax credit: means a tax credit under Section 59-10-1025. See Utah Code 63N-2-802
Tax credit applicant: means a person that applies to the office to receive a tax credit certificate under this part. See Utah Code 63N-2-802
Tax credit certificate: means a certificate issued by the office that:
     (10)(a) lists the name of the business entity to which the office authorizes a tax credit;
     (10)(b) lists the business entity's taxpayer identification number;
     (10)(c) lists the amount of tax credit that the office authorizes the business entity for the taxable year; and
     (10)(d) may include other information as determined by the office. See Utah Code 63N-2-103
Tax credit certificate: means a certificate issued by the office that:
     (6)(a) lists the name of the tax credit certificate recipient;
     (6)(b) lists the tax credit certificate recipient's taxpayer identification number;
     (6)(c) lists the amount of the tax credit certificate recipient's tax credits authorized under this part for a taxable year; and
     (6)(d) includes other information as determined by the office. See Utah Code 63N-2-802
Tax credit certificate recipient: means an eligible claimant, estate, or trust that receives a tax credit certificate in accordance with this part for a tax credit under Section 59-10-1025. See Utah Code 63N-2-802
Terminate: means :
     (14)(a) the cancellation of the relationship between:
          (14)(a)(i) an individual licensee or agency licensee and a particular insurer; or
          (14)(a)(ii) an individual licensee and a particular agency licensee; or
     (14)(b) the termination of:
          (14)(b)(i) an individual licensee's or agency licensee's authority to transact insurance on behalf of a particular insurance company; or
          (14)(b)(ii) an individual licensee's authority to transact insurance on behalf of a particular agency licensee. See Utah Code 31A-23a-102
Testimony: Evidence presented orally by witnesses during trials or before grand juries.
Third-party seller: means a person who is a seller in a transaction:
     (29)(a) occurring other than on hotel property;
     (29)(b) that is:
          (29)(b)(i) the sale, rental, or lease of a room or of convention or exhibit space or other facilities on hotel property; or
          (29)(b)(ii) the sale of tangible personal property or a service that is part of a bundled transaction, as defined in Section 59-12-102, with a sale, rental, or lease described in Subsection (29)(b)(i); and
     (29)(c) that is subject to a tax under Title 59, Chapter 12, Sales and Use Tax Act. See Utah Code 63N-2-502
Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
Trust: means a nonresident trust or a resident trust that has state taxable income under Title 59, Chapter 10, Part 2, Trusts and Estates. See Utah Code 63N-2-202
Trust: means a resident trust or a nonresident trust. See Utah Code 63N-2-302
Written agreement: means a written agreement entered into between the office and a business entity under Section Utah Code 63N-2-103