(1) As used in this section:

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Terms Used In Utah Code 59-12-215

  • 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
  • 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
  • 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
  • Contract: A legal written agreement that becomes binding when signed.
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • Mobile telecommunications service: means the same as that term is defined in the Mobile Telecommunications Sourcing Act, 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
  • 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
  • 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
  • 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
  • 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
     (1)(a) “Air-to-ground radiotelephone service” means a radio service:

          (1)(a)(i) as defined in 47 C.F.R. § 22.99; and
          (1)(a)(ii) for which a common carrier is authorized to offer and provide radio telecommunications service:

               (1)(a)(ii)(A) for hire; and
               (1)(a)(ii)(B) to a subscriber in an aircraft.
     (1)(b) “Call-by-call basis” means a method of charging for telecommunications service that is measured by individual calls.
     (1)(c) “Communications channel” means a physical or virtual path of communications over which a signal is transmitted between or among customer channel termination points.
     (1)(d)

          (1)(d)(i) Subject to Subsection (1)(d)(ii), “customer” means:

               (1)(d)(i)(A) a person that is obligated under a contract with a telecommunications service provider to pay for telecommunications service received under the contract; or
               (1)(d)(i)(B) if the end user is not the person described in Subsection (1)(d)(i)(A), the end user of telecommunications service.
          (1)(d)(ii) “Customer” does not include a reseller:

               (1)(d)(ii)(A) of telecommunications service; or
               (1)(d)(ii)(B) for mobile telecommunications service, of a serving carrier under an agreement to serve a customer outside the home service provider’s licensed service area.
     (1)(e) “Customer channel termination point” means the location where a customer:

          (1)(e)(i) inputs communications; or
          (1)(e)(ii) receives communications.
     (1)(f) “End user” means:

          (1)(f)(i) an individual who uses a telecommunications service; or
          (1)(f)(ii) for a telecommunications service provided to a person who is not an individual, an individual who uses a telecommunications service on behalf of the person who is provided the telecommunications service.
     (1)(g) “Home service provider” is as defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. § 124.
     (1)(h) “Service address” means:

          (1)(h)(i) regardless of where a call is billed or paid, the location of the telecommunications equipment:

               (1)(h)(i)(A) to which a customer’s call is charged; and
               (1)(h)(i)(B) from which the call:

                    (1)(h)(i)(B)(I) originates; or
                    (1)(h)(i)(B)(II) terminates;
          (1)(h)(ii) if the location described in Subsection (1)(h)(i) is not known, the location of the origination point of the signal of the telecommunications service first identified by:

               (1)(h)(ii)(A) the telecommunications system of the telecommunications service provider; or
               (1)(h)(ii)(B) if the system used to transport the signal of the telecommunications service is not a system of the telecommunications service provider, information received by the telecommunications service provider from the telecommunications service provider’s telecommunications service provider; or
          (1)(h)(iii) if the locations described in Subsections (1)(h)(i) and (ii) are not known, the location of a customer’s place of primary use.
(2) Except as provided in Subsection (4), the location of a sale of a telecommunications service sold on a call-by-call basis is:

     (2)(a) the location at which the call originates and terminates; or
     (2)(b) the location at which:

          (2)(b)(i) the call:

               (2)(b)(i)(A) originates; or
               (2)(b)(i)(B) terminates; and
          (2)(b)(ii) the service address is located.
(3) Except as provided in Subsection (4), the location of a sale of a telecommunications service sold on a basis other than a call-by-call basis is the customer’s place of primary use.
(4) Notwithstanding Subsection (2) or (3):

     (4)(a) the location of a sale of a mobile telecommunications service, other than an air-to-ground radiotelephone service or a prepaid calling service, is the location required by the Mobile Telecommunications Sourcing Act, 4 U.S.C. § 116 et seq.;
     (4)(b) the location of a sale of a postpaid calling service is the origination point of the telecommunications signal as first identified by:

          (4)(b)(i) the seller‘s telecommunications system; or
          (4)(b)(ii) if the system used to transport the telecommunications signal is not that of the seller, information received by the seller from the seller’s telephone service provider;
     (4)(c) the location of a sale of a prepaid calling service is the location determined under Section 59-12-211; and
     (4)(d)

          (4)(d)(i) subject to Subsection (4)(d)(ii), the location of a sale of a prepaid wireless calling service is the location determined under Section 59-12-211; and
          (4)(d)(ii) for purposes of Subsection (4)(d)(i), the location of a transaction determined under Subsection 59-12-211(6) is considered to include the location associated with the mobile telephone number.
(5) The location of a sale of a private communication service is:

     (5)(a) if all of the customer channel termination points are located entirely within one county, city, or town, the location of the sale is the county, city, or town in which all of the customer channel termination points are located;
     (5)(b) if a charge for a service related to a customer channel termination point is separately stated, the location of the sale is the location in which the customer channel termination point is located;
     (5)(c) if a charge for service for a segment of a channel between two customer channel termination points located in different counties, cities, or towns is separately stated, the location of the sale is each county, city, or town:

          (5)(c)(i) in which the customer channel termination points are located; and
          (5)(c)(ii) in equal proportions; and
     (5)(d) if a charge for service for a segment of a channel located in more than one county, city, or town is not separately stated, the location of the sale is:

          (5)(d)(i) each county, city, or town in which a segment of the channel is located; and
          (5)(d)(ii) in proportion to the percentage of customer channel termination points in each county, city, or town compared to the total customer channel termination points in all counties, cities, and towns.
(6) The location of a sale of Internet access service is the customer’s place of primary use.
(7) The location of a sale of an ancillary service is the customer’s place of primary use.

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