Terms Used In Utah Code > Title 59 > Chapter 12 > Part 2 - Local Sales and Use Tax Act

• Adjudicative proceeding: means :
       (2)(a) an action by a board, commission, department, officer, or other administrative unit of the state that determines the legal rights, duties, privileges, immunities, or other legal interests of one or more identifiable persons, including an action to grant, deny, revoke, suspend, modify, annul, withdraw, or amend an authority, right, or license; and
       (2)(b) judicial review of an action described in Subsection (2)(a). See Utah Code 68-3-12.5
• 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:
       (6)(a) listed under Subsection (7); and
       (6)(b) that are imposed within a local taxing jurisdiction. 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
• 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 :
            (13)(b)(i) a conference bridging service;
            (13)(b)(ii) a detailed communications billing service;
            (13)(b)(iii) directory assistance;
            (13)(b)(iv) a vertical service; or
            (13)(b)(v) a voice mail service. See Utah Code 59-12-102
• 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.
• Certified service provider: means an agent certified:
       (23)(a) by the governing board of the agreement; and
       (23)(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
• 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 :
       (28)(a) poultry, dairy, and other livestock feed, and their components;
       (28)(b) baling ties and twine used in the baling of hay and straw;
       (28)(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
       (28)(d) feed, seeds, and seedlings. See Utah Code 59-12-102
• Computer: means an electronic device that accepts information:
       (29)(a)

            (29)(a)(i) in digital form; or

            (29)(a)(ii) in a form similar to digital form; and
       (29)(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:
       (30)(a) a computer to perform a task; or
       (30)(b) automatic data processing equipment to perform a task. See Utah Code 59-12-102
• Contract: A legal written agreement that becomes binding when signed.
• 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
• 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
• Donee: The recipient of a gift.
• 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}
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• 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.
• Highway: includes :
       (15)(a) a public bridge;
       (15)(b) a county way;
       (15)(c) a county road;
       (15)(d) a common road; and
       (15)(e) a state road. See 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.
• Land: includes :
       (18)(a) land;
       (18)(b) a tenement;
       (18)(c) a hereditament;
       (18)(d) a water right;
       (18)(e) a possessory right; and
       (18)(f) a claim. See Utah Code 68-3-12.5
• 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}
• Local taxing jurisdiction: means a:
       (68)(a) county that is authorized to impose an agreement sales and use tax;
       (68)(b) city that is authorized to impose an agreement sales and use tax; or
       (68)(c) town that is authorized to impose an agreement sales and use tax. See Utah Code 59-12-102
• Manufactured home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102
• Mobile home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102
• Mobile telecommunications service: means the same as that term is defined in the Mobile Telecommunications Sourcing Act, 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
• 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: 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
• 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
• Prepaid calling service: means a telecommunications service:
       (97)(a) that allows a purchaser access to telecommunications service that is exclusively telecommunications service;
       (97)(b) that:

            (97)(b)(i) is paid for in advance; and

            (97)(b)(ii) enables the origination of a call using an:

                 (97)(b)(ii)(A) access number; or

                 (97)(b)(ii)(B) authorization code;
       (97)(c) that is dialed:

            (97)(c)(i) manually; or

            (97)(c)(ii) electronically; and
       (97)(d) sold in predetermined units or dollars that decline:

            (97)(d)(i) by a known amount; and

            (97)(d)(ii) with use. See Utah Code 59-12-102
• Prepaid wireless calling service: means a telecommunications service:
       (98)(a) that provides the right to utilize:

            (98)(a)(i) mobile wireless service; and

            (98)(a)(ii) other service that is not a telecommunications service, including:

                 (98)(a)(ii)(A) the download of a product transferred electronically;

                 (98)(a)(ii)(B) a content service; or

                 (98)(a)(ii)(C) an ancillary service;
       (98)(b) that:

            (98)(b)(i) is paid for in advance; and

            (98)(b)(ii) enables the origination of a call using an:

                 (98)(b)(ii)(A) access number; or

                 (98)(b)(ii)(B) authorization code;
       (98)(c) that is dialed:

            (98)(c)(i) manually; or

            (98)(c)(ii) electronically; and
       (98)(d) sold in predetermined units or dollars that decline:

            (98)(d)(i) by a known amount; and

            (98)(d)(ii) with use. 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
• Purchaser: means a person to whom:
       (108)(a) a sale of tangible personal property is made;
       (108)(b) a product is transferred electronically; or
       (108)(c) a service is furnished. See Utah Code 59-12-102
• rental: includes :
            (63)(b)(i) 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; and
            (63)(b)(ii) car sharing. See Utah Code 59-12-102
• Sale: includes :
            (118)(b)(i) installment and credit sales;
            (118)(b)(ii) any closed transaction constituting a sale;
            (118)(b)(iii) any sale of electrical energy, gas, services, or entertainment taxable under this chapter;
            (118)(b)(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
            (118)(b)(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
• 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
• 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
• Tangible personal property: includes :
            (137)(b)(i) electricity;
            (137)(b)(ii) water;
            (137)(b)(iii) gas;
            (137)(b)(iv) steam; or
            (137)(b)(v) prewritten computer software, regardless of the manner in which the prewritten computer software is transferred. See Utah Code 59-12-102
• Telecommunications service: includes :
            (141)(b)(i) an electronic conveyance, routing, or transmission with respect to which a computer processing application is used to act:

                 (141)(b)(i)(A) on the code, form, or protocol of the content;

                 (141)(b)(i)(B) for the purpose of electronic conveyance, routing, or transmission; and

                 (141)(b)(i)(C) regardless of whether the service:

                      (141)(b)(i)(C)(I) is referred to as voice over Internet protocol service; or

                      (141)(b)(i)(C)(II) is classified by the Federal Communications Commission as enhanced or value added;
            (141)(b)(ii) an 800 service;
            (141)(b)(iii) a 900 service;
            (141)(b)(iv) a fixed wireless service;
            (141)(b)(v) a mobile wireless service;
            (141)(b)(vi) a postpaid calling service;
            (141)(b)(vii) a prepaid calling service;
            (141)(b)(viii) a prepaid wireless calling service; or
            (141)(b)(ix) a private communications service. See Utah Code 59-12-102
• Telecommunications service provider: means a person that:
            (142)(a)(i) owns, controls, operates, or manages a telecommunications service; and
            (142)(a)(ii) engages in an activity described in Subsection (142)(a)(i) for the shared use with or resale to any person of the telecommunications service. See Utah Code 59-12-102
• Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• 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
• vehicle: includes :
            (150)(b)(i) a vehicle described in Subsection (150)(a); or
            (150)(b)(ii)

                 (150)(b)(ii)(A) a locomotive;

                 (150)(b)(ii)(B) a freight car;

                 (150)(b)(ii)(C) railroad work equipment; or

                 (150)(b)(ii)(D) other railroad rolling stock. See Utah Code 59-12-102
• Watercraft: means a vessel as defined in Section 73-18-2. See Utah Code 59-12-102
• Writing: includes :
       (48)(a) printing;
       (48)(b) handwriting; and
       (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See 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