Terms Used In Utah Code 59-12-104

• Admission or user fees: includes season passes. 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
• Aircraft: means the same as that term is defined in Section 72-10-102. See Utah Code 59-12-102
• Alternative energy: means :
       (11)(a) biomass energy;
       (11)(b) geothermal energy;
       (11)(c) hydroelectric energy;
       (11)(d) solar energy;
       (11)(e) wind energy; or
       (11)(f) energy that is derived from:

            (11)(f)(i) coal-to-liquids;

            (11)(f)(ii) nuclear fuel;

            (11)(f)(iii) oil-impregnated diatomaceous earth;

            (11)(f)(iv) oil sands;

            (11)(f)(v) oil shale;

            (11)(f)(vi) petroleum coke; or

            (11)(f)(vii) waste heat from:

                 (11)(f)(vii)(A) an industrial facility; or

                 (11)(f)(vii)(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:
            (12)(a)(i) uses alternative energy to produce electricity; and
            (12)(a)(ii) has a production capacity of two megawatts or greater. See Utah Code 59-12-102
• Area agency on aging: means the same as that term is defined in Section 26B-6-101. See Utah Code 59-12-102
• 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:
       (16)(a) who is not the purchaser of the cleaning or washing of the tangible personal property; and
       (16)(b) at the direction of the seller of the cleaning or washing of the tangible personal property. See Utah Code 59-12-102
• Authorized carrier: means :
       (17)(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;
       (17)(b) in the case of aircraft, the holder of a Federal Aviation Administration operating certificate or air carrier's operating certificate; or
       (17)(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
• 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
• 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.
• Digital audio work: includes a ringtone. 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
• Disposable home medical equipment or supplies: means medical equipment or supplies that:
            (43)(a)(i) cannot withstand repeated use; and
            (43)(a)(ii) are purchased by, for, or on behalf of a person other than:

                 (43)(a)(ii)(A) a health care facility as defined in Section 26B-2-201;

                 (43)(a)(ii)(B) a health care provider as defined in Section 78B-3-403;

                 (43)(a)(ii)(C) an office of a health care provider described in Subsection (43)(a)(ii)(B); or

                 (43)(a)(ii)(D) a person similar to a person described in Subsections (43)(a)(ii)(A) through (C). See Utah Code 59-12-102
• Drug: means a compound, substance, or preparation, or a component of a compound, substance, or preparation that is:
            (45)(a)(i) recognized in:

                 (45)(a)(i)(A) the official United States Pharmacopoeia;

                 (45)(a)(i)(B) the official Homeopathic Pharmacopoeia of the United States;

                 (45)(a)(i)(C) the official National Formulary; or

                 (45)(a)(i)(D) a supplement to a publication listed in Subsections (45)(a)(i)(A) through (C);
            (45)(a)(ii) intended for use in the:

                 (45)(a)(ii)(A) diagnosis of disease;

                 (45)(a)(ii)(B) cure of disease;

                 (45)(a)(ii)(C) mitigation of disease;

                 (45)(a)(ii)(D) treatment of disease; or

                 (45)(a)(ii)(E) prevention of disease; or
            (45)(a)(iii) intended to affect:

                 (45)(a)(iii)(A) the structure of the body; or

                 (45)(a)(iii)(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 (46)(a). See Utah Code 59-12-102
• Electronic: means :
       (47)(a) relating to technology; and
       (47)(b) having:

            (47)(b)(i) electrical capabilities;

            (47)(b)(ii) digital capabilities;

            (47)(b)(iii) magnetic capabilities;

            (47)(b)(iv) wireless capabilities;

            (47)(b)(v) optical capabilities;

            (47)(b)(vi) electromagnetic capabilities; or

            (47)(b)(vii) capabilities similar to Subsections (47)(b)(i) through (vi). See Utah Code 59-12-102
• Electronic financial payment service: means an establishment:
       (48)(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
       (48)(b) that performs electronic financial payment services. See Utah Code 59-12-102
• Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-12-102
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• 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.
• Fixed wing turbine powered aircraft: means an aircraft that:
       (51)(a) is powered by turbine engines;
       (51)(b) operates on jet fuel; and
       (51)(c) has wings that are permanently attached to the fuselage of the aircraft. See Utah Code 59-12-102
• Food and food ingredients: includes an item described in Subsection (99)(b)(iii). See Utah Code 59-12-102
• Fundraising sales: means sales:
            (54)(a)(i)

                 (54)(a)(i)(A) made by a school; or

                 (54)(a)(i)(B) made by a school student;
            (54)(a)(ii) that are for the purpose of raising funds for the school to purchase equipment, materials, or provide transportation; and
            (54)(a)(iii) that are part of an officially sanctioned school activity. See Utah Code 59-12-102
• governmental entity: means :
            (57)(a)(i) the executive branch of the state, including all departments, institutions, boards, divisions, bureaus, offices, commissions, and committees;
            (57)(a)(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;
            (57)(a)(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;
            (57)(a)(iv) the National Guard;
            (57)(a)(v) an independent entity as defined in Section 63E-1-102; or
            (57)(a)(vi) a political subdivision as defined in Section 17B-1-102. See Utah Code 59-12-102
• Industrial use: means the use of natural gas, electricity, heat, coal, fuel oil, or other fuels:
       (60)(a) in mining or extraction of minerals;
       (60)(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:

            (60)(b)(i) commercial greenhouses;

            (60)(b)(ii) irrigation pumps;

            (60)(b)(iii) farm machinery;

            (60)(b)(iv) implements of husbandry as defined in Section 41-1a-102 that are not registered under Title 41, Chapter 1a, Part 2, Registration; and

            (60)(b)(v) other farming activities;
       (60)(c) in manufacturing tangible personal property at an establishment described in:

            (60)(c)(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

            (60)(c)(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;
       (60)(d) by a scrap recycler if:

            (60)(d)(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:

                 (60)(d)(i)(A) iron;

                 (60)(d)(i)(B) steel;

                 (60)(d)(i)(C) nonferrous metal;

                 (60)(d)(i)(D) paper;

                 (60)(d)(i)(E) glass;

                 (60)(d)(i)(F) plastic;

                 (60)(d)(i)(G) textile; or

                 (60)(d)(i)(H) rubber; and

            (60)(d)(ii) the new products under Subsection (60)(d)(i) would otherwise be made with nonrecycled materials; or
       (60)(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
• Institution of higher education: means an institution of higher education listed in Section 53B-2-101. See Utah Code 59-12-102
• 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}
• 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
• Manufactured home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102
• Manufacturing facility: means :
       (70)(a) an establishment described in:

            (70)(a)(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

            (70)(a)(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;
       (70)(b) a scrap recycler if:

            (70)(b)(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:

                 (70)(b)(i)(A) iron;

                 (70)(b)(i)(B) steel;

                 (70)(b)(i)(C) nonferrous metal;

                 (70)(b)(i)(D) paper;

                 (70)(b)(i)(E) glass;

                 (70)(b)(i)(F) plastic;

                 (70)(b)(i)(G) textile; or

                 (70)(b)(i)(H) rubber; and

            (70)(b)(ii) the new products under Subsection (70)(b)(i) would otherwise be made with nonrecycled materials; or
       (70)(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
• 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:
       (74)(a) child or stepchild, regardless of whether the child or stepchild is:

            (74)(a)(i) an adopted child or adopted stepchild; or

            (74)(a)(ii) a foster child or foster stepchild;
       (74)(b) grandchild or stepgrandchild;
       (74)(c) grandparent or stepgrandparent;
       (74)(d) nephew or stepnephew;
       (74)(e) niece or stepniece;
       (74)(f) parent or stepparent;
       (74)(g) sibling or stepsibling;
       (74)(h) spouse;
       (74)(i) person who is the spouse of a person described in Subsections (74)(a) through (g); or
       (74)(j) person similar to a person described in Subsections (74)(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
• Mobility enhancing equipment: includes parts used in the repair or replacement of the equipment described in Subsection (78)(a). See Utah Code 59-12-102
• Motor vehicle: means the same as that term is defined in Section 41-1a-102. See Utah Code 59-12-102
• Other fuels: includes oxygen when it is used in the manufacturing of tangible personal property. See Utah Code 59-12-102
• 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
• 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
• 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
• Prepared food: means :
            (99)(a)(i) food:

                 (99)(a)(i)(A) sold in a heated state; or

                 (99)(a)(i)(B) heated by a seller;
            (99)(a)(ii) two or more food ingredients mixed or combined by the seller for sale as a single item; or
            (99)(a)(iii) except as provided in Subsection (99)(c), food sold with an eating utensil provided by the seller, including a:

                 (99)(a)(iii)(A) plate;

                 (99)(a)(iii)(B) knife;

                 (99)(a)(iii)(C) fork;

                 (99)(a)(iii)(D) spoon;

                 (99)(a)(iii)(E) glass;

                 (99)(a)(iii)(F) cup;

                 (99)(a)(iii)(G) napkin; or

                 (99)(a)(iii)(H) straw. See Utah Code 59-12-102
• Prescription: means an order, formula, or recipe that is issued:
       (100)(a)

            (100)(a)(i) orally;

            (100)(a)(ii) in writing;

            (100)(a)(iii) electronically; or

            (100)(a)(iv) by any other manner of transmission; and
       (100)(b) by a licensed practitioner authorized by the laws of a state. 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 :
            (104)(b)(i) parts used in the repairs or renovation of a prosthetic device;
            (104)(b)(ii) replacement parts for a prosthetic device;
            (104)(b)(iii) a dental prosthesis; or
            (104)(b)(iv) a hearing aid. See Utah Code 59-12-102
• 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
• Qualifying data center: means a data center facility that:
       (109)(a) houses a group of networked server computers in one physical location in order to disseminate, manage, and store data and information;
       (109)(b) is located in the state;
       (109)(c) is a new operation constructed on or after July 1, 2016;
       (109)(d) consists of one or more buildings that total 150,000 or more square feet;
       (109)(e) is owned or leased by:

            (109)(e)(i) the operator of the data center facility; or

            (109)(e)(ii) a person under common ownership, as defined in Section 59-7-101, of the operator of the data center facility; and
       (109)(f) is located on one or more parcels of land that are owned or leased by:

            (109)(f)(i) the operator of the data center facility; or

            (109)(f)(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
• real property: includes :
       (31)(a) land;
       (31)(b) a tenement;
       (31)(c) a hereditament;
       (31)(d) a water right;
       (31)(e) a possessory right; and
       (31)(f) a claim. See Utah Code 68-3-12.5
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• 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
• Repairs or renovations of tangible personal property: means :
            (112)(a)(i) a repair or renovation of tangible personal property that is not permanently attached to real property; or
            (112)(a)(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:

                 (112)(a)(ii)(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

                 (112)(a)(ii)(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 use: means the use in or around a home, apartment building, sleeping quarters, and similar facilities or accommodations. See Utah Code 59-12-102
• 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 :
       (33)(a) a public bridge;
       (33)(b) a county way;
       (33)(c) a county road;
       (33)(d) a common road; and
       (33)(e) a state road. See Utah Code 68-3-12.5
• 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
• 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:
       (120)(a) by a purchaser-lessee;
       (120)(b) to a lessor;
       (120)(c) for consideration; and
       (120)(d) if:

            (120)(d)(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;

            (120)(d)(ii) the sale of the tangible personal property or product transferred electronically to the lessor is intended as a form of financing:

                 (120)(d)(ii)(A) for the tangible personal property or product transferred electronically; and

                 (120)(d)(ii)(B) to the purchaser-lessee; and

            (120)(d)(iii) in accordance with generally accepted accounting principles, the purchaser-lessee is required to:

                 (120)(d)(iii)(A) capitalize the tangible personal property or product transferred electronically for financial reporting purposes; and

                 (120)(d)(iii)(B) account for the lease payments as payments made under a financing arrangement. See Utah Code 59-12-102
• sales price: include :
            (107)(b)(i) the seller's cost of the tangible personal property, a product transferred electronically, or services sold;
            (107)(b)(ii) expenses of the seller, including:

                 (107)(b)(ii)(A) the cost of materials used;

                 (107)(b)(ii)(B) a labor cost;

                 (107)(b)(ii)(C) a service cost;

                 (107)(b)(ii)(D) interest;

                 (107)(b)(ii)(E) a loss;

                 (107)(b)(ii)(F) the cost of transportation to the seller; or

                 (107)(b)(ii)(G) a tax imposed on the seller;
            (107)(b)(iii) a charge by the seller for any service necessary to complete the sale; or
            (107)(b)(iv) consideration a seller receives from a person other than the purchaser if:

                 (107)(b)(iv)(A)

                      (107)(b)(iv)(A)(I) the seller actually receives consideration from a person other than the purchaser; and

                      (107)(b)(iv)(A)(II) the consideration described in Subsection (107)(b)(iv)(A)(I) is directly related to a price reduction or discount on the sale;

                 (107)(b)(iv)(B) the seller has an obligation to pass the price reduction or discount through to the purchaser;

                 (107)(b)(iv)(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

                 (107)(b)(iv)(D)

                      (107)(b)(iv)(D)(I)

                           (107)(b)(iv)(D)(I)(Aa) the purchaser presents a certificate, coupon, or other documentation to the seller to claim a price reduction or discount; and

                           (107)(b)(iv)(D)(I)(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;

                      (107)(b)(iv)(D)(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

                      (107)(b)(iv)(D)(III) the price reduction or discount is identified as a third party price reduction or discount on the:

                           (107)(b)(iv)(D)(III)(Aa) invoice the purchaser receives; or

                           (107)(b)(iv)(D)(III)(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:
            (122)(a)(i) sales that are directly related to the school's educational functions or activities including:

                 (122)(a)(i)(A) the sale of:

                      (122)(a)(i)(A)(I) textbooks;

                      (122)(a)(i)(A)(II) textbook fees;

                      (122)(a)(i)(A)(III) laboratory fees;

                      (122)(a)(i)(A)(IV) laboratory supplies; or

                      (122)(a)(i)(A)(V) safety equipment;

                 (122)(a)(i)(B) the sale of a uniform, protective equipment, or sports or recreational equipment that:

                      (122)(a)(i)(B)(I) a student is specifically required to wear as a condition of participation in a school-related event or school-related activity; and

                      (122)(a)(i)(B)(II) is not readily adaptable to general or continued usage to the extent that it takes the place of ordinary clothing;

                 (122)(a)(i)(C) sales of the following if the net or gross revenue generated by the sales is deposited into a school district fund or school fund dedicated to school meals:

                      (122)(a)(i)(C)(I) food and food ingredients; or

                      (122)(a)(i)(C)(II) prepared food; or

                 (122)(a)(i)(D) transportation charges for official school activities; or
            (122)(a)(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 :
       (123)(a) an elementary school or a secondary school that:

            (123)(a)(i) is a:

                 (123)(a)(i)(A) public school; or

                 (123)(a)(i)(B) private school; and

            (123)(a)(ii) provides instruction for one or more grades kindergarten through 12; or
       (123)(b) a public school district. See Utah Code 59-12-102
• 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
• Short-term lodging consumable: includes :
            (130)(b)(i) a beverage;
            (130)(b)(ii) a brush or comb;
            (130)(b)(iii) a cosmetic;
            (130)(b)(iv) a hair care product;
            (130)(b)(v) lotion;
            (130)(b)(vi) a magazine;
            (130)(b)(vii) makeup;
            (130)(b)(viii) a meal;
            (130)(b)(ix) mouthwash;
            (130)(b)(x) nail polish remover;
            (130)(b)(xi) a newspaper;
            (130)(b)(xii) a notepad;
            (130)(b)(xiii) a pen;
            (130)(b)(xiv) a pencil;
            (130)(b)(xv) a razor;
            (130)(b)(xvi) saline solution;
            (130)(b)(xvii) a sewing kit;
            (130)(b)(xviii) shaving cream;
            (130)(b)(xix) a shoe shine kit;
            (130)(b)(xx) a shower cap;
            (130)(b)(xxi) a snack item;
            (130)(b)(xxii) soap;
            (130)(b)(xxiii) toilet paper;
            (130)(b)(xxiv) a toothbrush;
            (130)(b)(xxv) toothpaste; or
            (130)(b)(xxvi) an item similar to Subsections (130)(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
• State: means the state of Utah, its departments, and agencies. 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
• Textbook for a higher education course: includes a textbook in electronic format. 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
• 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.
• 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
• Vehicle dealer: means a person engaged in the business of buying, selling, or exchanging a vehicle as defined in Subsection (150). 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
• Waste energy facility: means a facility that generates electricity:
            (154)(a)(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:

                 (154)(a)(i)(A) tires;

                 (154)(a)(i)(B) waste coal;

                 (154)(a)(i)(C) oil shale; or

                 (154)(a)(i)(D) municipal solid waste; and
            (154)(a)(ii) in amounts greater than actually required for the operation of the facility. See Utah Code 59-12-102