(9)(b)(i)(A) an onboard system of a fixed wing turbine powered aircraft; and

               (9)(b)(i)(B) the parts that comprise an onboard system of a fixed wing turbine powered aircraft;

               (9)(b)(iii)(A) an inspection;

               (9)(b)(iii)(B) a repair, including a structural repair or modification;

               (9)(b)(iii)(C) changing landing gear; and

               (9)(b)(iii)(D) addressing issues related to an aging fixed wing turbine powered aircraft;

          (1)(b)(i) under the name 800 toll-free calling;

          (1)(b)(ii) under the name 855 toll-free calling;

          (1)(b)(iii) under the name 866 toll-free calling;

          (1)(b)(iv) under the name 877 toll-free calling;

          (1)(b)(v) under the name 888 toll-free calling; or

          (1)(b)(vi) under a name similar to Subsections (1)(b)(i) through (v) as designated by the Federal Communications Commission.

          (2)(a)(i) a subscriber purchases;

          (2)(a)(ii) allows a customer of the subscriber described in Subsection (2)(a)(i) to call in to the subscriber’s:

          (2)(a)(iii) is typically marketed:

          (2)(b)(i) a collection service a seller of a telecommunications service provides to a subscriber; or

          (2)(b)(ii) the following a subscriber sells to the subscriber’s customer:

          (3)(b)(i) annual membership dues to private organizations; or

          (3)(b)(ii) a lesson, including a lesson that involves as part of the lesson equipment or a facility listed in Subsection 59-12-103(1)(f).

          (9)(a)(i) an airline as defined in Section 59-2-102; or

          (9)(a)(ii) an affiliated group, as defined in Section 59-7-101, except that “affiliated group” includes a corporation that is qualified to do business but is not otherwise doing business in the state, of an airline; and

          (9)(b)(i) check, diagnose, overhaul, and repair:

          (9)(b)(ii) assemble, change, dismantle, inspect, and test a fixed wing turbine powered aircraft engine;

          (9)(b)(iii) perform at least the following maintenance on a fixed wing turbine powered aircraft:

          (9)(b)(iv) completely remove the existing paint of a fixed wing turbine powered aircraft and completely apply new paint to the fixed wing turbine powered aircraft; and

          (9)(b)(v) refurbish the interior of a fixed wing turbine powered aircraft in a manner that results in a change in the fixed wing turbine powered aircraft’s certification requirements by the authority that certifies the fixed wing turbine powered aircraft.

          (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:

          (12)(a)(i) uses alternative energy to produce electricity; and

          (12)(a)(ii) has a production capacity of two megawatts or greater.

          (12)(b)(i) connected to an electric grid; or

          (12)(b)(ii) located on the premises of an electricity consumer.

          (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.

          (18)(a)(i) material from a plant or tree; or

          (18)(a)(ii) other organic matter that is available on a renewable basis, including:

          (18)(b)(i) black liquor; or

          (18)(b)(ii) treated woods.

          (19)(a)(i) distinct and identifiable; and

          (19)(a)(ii) sold for one nonitemized price.

          (19)(b)(i) the sale of tangible personal property if the sales price varies, or is negotiable, on the basis of the selection by the purchaser of the items of tangible personal property included in the transaction;

          (19)(b)(ii) the sale of real property;

          (19)(b)(iii) the sale of services to real property;

          (19)(b)(iv) the retail sale of tangible personal property and a service if:

          (19)(b)(v) the retail sale of two services if:

          (19)(b)(vi) a transaction that includes tangible personal property or a product subject to taxation under this chapter and tangible personal property or a product that is not subject to taxation under this chapter if the:

          (19)(b)(vii) the retail sale of tangible personal property that is not subject to taxation under this chapter and tangible personal property that is subject to taxation under this chapter if:

          (19)(c)(i) For purposes of Subsection (19)(a)(i), tangible personal property, a product, or a service that is distinct and identifiable does not include:

          (19)(c)(ii) For purposes of Subsection (19)(c)(i)(B), an item of tangible personal property, a product, or a service is provided free of charge with the purchase of another item of tangible personal property, a product, or a service if the sales price of the purchased item of tangible personal property, product, or service does not vary depending on the inclusion of the tangible personal property, product, or service provided free of charge.

          (19)(d)(i) For purposes of Subsection (19)(a)(ii), property sold for one nonitemized price does not include a price that is separately identified by tangible personal property, product, or service on the following, regardless of whether the following is in paper format or electronic format:

          (19)(d)(ii) For purposes of Subsection (19)(d)(i), a binding sales document or another supporting sales-related document that is available to a purchaser includes:

          (19)(e)(i) For purposes of Subsection (19)(b)(vi), the sales price of tangible personal property or a product subject to taxation under this chapter is de minimis if:

          (19)(e)(ii) For purposes of Subsection (19)(b)(vi), a seller:

          (19)(e)(iii) For purposes of Subsection (19)(b)(vi), a seller shall use the full term of a service contract to determine if the sales price of tangible personal property or a product is de minimis.

          (22)(a)(i) on a transaction; and

          (22)(a)(ii) in the states that are members of the agreement;

          (24)(b)(i) listing the items that constitute “clothing”; and

          (24)(b)(ii) that are consistent with the list of items that constitute “clothing” under the agreement.

          (27)(b)(i) “Common carrier” does not include a person that, at the time the person is traveling to or from that person’s place of employment, transports a passenger to or from the passenger’s place of employment.

          (27)(b)(ii) For purposes of Subsection (27)(b)(i), in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining what constitutes a person’s place of employment.

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

          (29)(a)(ii) in a form similar to digital form; and

          (35)(a)(i) by a seller of:

          (35)(a)(ii) for preparation and delivery of the tangible personal property, product transferred electronically, or services described in Subsection (35)(a)(i) to a location designated by the purchaser.

          (35)(b)(i) transportation;

          (35)(b)(ii) shipping;

          (35)(b)(iii) postage;

          (35)(b)(iv) handling;

          (35)(b)(v) crating; or

          (35)(b)(vi) packing.

          (37)(b)(i) a vitamin;

          (37)(b)(ii) a mineral;

          (37)(b)(iii) an herb or other botanical;

          (37)(b)(iv) an amino acid;

          (37)(b)(v) a dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or

          (37)(b)(vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient described in Subsections (37)(b)(i) through (v);

          (37)(c)(i) except as provided in Subsection (37)(c)(ii), is intended for ingestion in:

          (37)(c)(ii) if the product is not intended for ingestion in a form described in Subsections (37)(c)(i)(A) through (F), is not represented:

          (37)(d)(i) identifiable by the “Supplemental Facts” box found on the label; and

          (37)(d)(ii) as required by 21 C.F.R. § 101.36.

          (41)(a)(i) to:

          (41)(a)(ii) if the cost of the printed material is not billed directly to the recipients.

          (43)(a)(i) cannot withstand repeated use; and

          (43)(a)(ii) are purchased by, for, or on behalf of a person other than:

          (43)(b)(i) a drug;

          (43)(b)(ii) durable medical equipment;

          (43)(b)(iii) a hearing aid;

          (43)(b)(iv) a hearing aid accessory;

          (43)(b)(v) mobility enhancing equipment; or

          (43)(b)(vi) tangible personal property used to correct impaired vision, including:

          (45)(a)(i) recognized in:

          (45)(a)(ii) intended for use in the:

          (45)(a)(iii) intended to affect:

          (45)(b)(i) food and food ingredients;

          (45)(b)(ii) a dietary supplement;

          (45)(b)(iii) an alcoholic beverage; or

          (45)(b)(iv) a prosthetic device.

          (46)(a)(i) can withstand repeated use;

          (46)(a)(ii) is primarily and customarily used to serve a medical purpose;

          (46)(a)(iii) generally is not useful to a person in the absence of illness or injury; and

          (46)(a)(iv) is not worn in or on the body.

          (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).

          (53)(a)(i) regardless of whether the substances are in:

          (53)(a)(ii) that are:

          (53)(c)(i) an alcoholic beverage;

          (53)(c)(ii) tobacco; or

          (53)(c)(iii) prepared food.

          (54)(a)(i)

          (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.

          (54)(b)(i) that is conducted in accordance with a formal policy adopted by the school or school district governing the authorization and supervision of fundraising activities;

          (54)(b)(ii) that does not directly or indirectly compensate an individual teacher or other educational personnel by direct payment, commissions, or payment in kind; and

          (54)(b)(iii) the net or gross revenue from which is deposited in a dedicated account controlled by the school or school district.

          (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.

          (57)(b)(i) a school;

          (57)(b)(ii) the State Board of Education;

          (57)(b)(iii) the Utah Board of Higher Education; or

          (57)(b)(iv) an institution of higher education described in Section 53B-1-102.

          (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)(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)(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)(ii) the new products under Subsection (60)(d)(i) would otherwise be made with nonrecycled materials; or

          (61)(a)(i) tangible personal property; or

          (61)(a)(ii) a product transferred electronically.

          (61)(b)(i) repairs or renovations of:

          (61)(b)(ii) attaching tangible personal property or a product transferred electronically:

          (63)(a)(i)

          (63)(a)(ii) consideration.

          (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.

          (63)(c)(i) a transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments;

          (63)(c)(ii) a transfer of possession or control of property under an agreement that requires the transfer of title:

          (63)(c)(iii) providing tangible personal property along with an operator for a fixed period of time or an indeterminate period of time if the operator is necessary for equipment to perform as designed.

          (63)(d)(i) set-up of tangible personal property;

          (63)(d)(ii) maintenance of tangible personal property; or

          (63)(d)(iii) inspection of tangible personal property.

          (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)(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)(ii) the new products under Subsection (70)(b)(i) would otherwise be made with nonrecycled materials; or

          (72)(a)(i) does any of the following:

          (72)(a)(ii) does any of the following:

          (72)(b)(i) a person that only provides payment processing services; or

          (72)(b)(ii) a person described in Subsection (72)(a) to the extent the person is facilitating a sale for a seller that is a restaurant as defined in Section 59-12-602.

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

          (74)(a)(ii) a foster child or foster stepchild;

          (77)(a)(i) the origination point of the conveyance, routing, or transmission is not fixed;

          (77)(a)(ii) the termination point of the conveyance, routing, or transmission is not fixed; or

          (77)(a)(iii) the origination point described in Subsection (77)(a)(i) and the termination point described in Subsection (77)(a)(ii) are not fixed.

          (78)(a)(i) primarily and customarily used to provide or increase the ability to move from one place to another;

          (78)(a)(ii) appropriate for use in a:

          (78)(a)(iii) not generally used by persons with normal mobility.

          (78)(c)(i) a motor vehicle;

          (78)(c)(ii) equipment on a motor vehicle if that equipment is normally provided by the motor vehicle manufacturer;

          (78)(c)(iii) durable medical equipment; or

          (78)(c)(iv) a prosthetic device.

          (80)(b)(i) collected by the seller; and

          (80)(b)(ii) to the appropriate local taxing jurisdiction.

          (81)(a)(i) sales in at least five states that are members of the agreement;

          (81)(a)(ii) total annual sales revenue of at least $500,000,000;

          (81)(a)(iii) a proprietary system that calculates the amount of tax:

          (81)(a)(iv) entered into a performance agreement with the governing board of the agreement.

          (92)(a)(i) the attachment of the tangible personal property to the real property:

          (92)(a)(ii) if the tangible personal property is detached from the real property, the detachment would:

          (92)(b)(i) the attachment of an accessory to the tangible personal property if the accessory is:

          (92)(b)(ii) a temporary detachment of tangible personal property from real property for a repair or renovation if the repair or renovation is performed where the tangible personal property and real property are located; or

          (92)(b)(iii) property attached to oil, gas, or water pipelines, except for the property listed in Subsection (92)(c)(iii) or (iv).

          (92)(c)(i) the attachment of portable or movable tangible personal property to real property if that portable or movable tangible personal property is attached to real property only for:

          (92)(c)(ii) the detachment of tangible personal property from real property except for the detachment described in Subsection (92)(b)(ii);

          (92)(c)(iii) an attachment of the following tangible personal property to real property if the attachment to real property is only through a line that supplies water, electricity, gas, telecommunications, cable, or supplies a similar item as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act:

          (92)(c)(iv) an item listed in Subsection (137)(c).

          (94)(a)(i) the residential street address of the customer; or

          (94)(a)(ii) the primary business street address of the customer; or

          (95)(a)(i) through the use of a:

          (95)(a)(ii) by a charge made to a telephone number that is not associated with the origination or termination of the telecommunications service.

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

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

          (97)(c)(i) manually; or

          (97)(c)(ii) electronically; and

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

          (97)(d)(ii) with use.

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

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

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

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

          (98)(c)(i) manually; or

          (98)(c)(ii) electronically; and

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

          (98)(d)(ii) with use.

          (99)(a)(i) food:

          (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)(b)(i) food that a seller only:

          (99)(b)(ii)

          (99)(b)(iii) the following if sold without eating utensils provided by the seller:

          (99)(c)(i) a container; or

          (99)(c)(ii) packaging.

          (100)(a)(i) orally;

          (100)(a)(ii) in writing;

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

          (100)(a)(iv) by any other manner of transmission; and

          (101)(a)(i) by the author or other creator of the computer software; and

          (101)(a)(ii) to the specifications of a specific purchaser.

          (101)(b)(i) a prewritten upgrade to computer software if the prewritten upgrade to the computer software is not designed and developed:

          (101)(b)(ii) computer software designed and developed by the author or other creator of the computer software to the specifications of a specific purchaser if the computer software is sold to a person other than the purchaser; or

          (101)(b)(iii) except as provided in Subsection (101)(c), prewritten computer software or a prewritten portion of prewritten computer software:

          (101)(c)(i) reasonable; and

          (101)(c)(ii) subject to Subsections 59-12-103(2)(f)(ii) and (2)(g)(i), separately stated on the invoice or other statement of price provided to the purchaser at the time of sale or later, as demonstrated by:

          (102)(a)(i) that entitles a customer to exclusive or priority use of one or more communications channels between or among termination points; and

          (102)(a)(ii) regardless of the manner in which the one or more communications channels are connected.

          (102)(b)(i) an extension line;

          (102)(b)(ii) a station;

          (102)(b)(iii) switching capacity; or

          (102)(b)(iv) another associated service that is provided in connection with the use of one or more communications channels as defined in Section 59-12-215.

          (103)(b)(i) an ancillary service;

          (103)(b)(ii) computer software; or

          (103)(b)(iii) a telecommunications service.

          (104)(a)(i) artificially replace a missing portion of the body;

          (104)(a)(ii) prevent or correct a physical deformity or physical malfunction; or

          (104)(a)(iii) support a weak or deformed portion of the body.

          (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.

          (104)(c)(i) corrective eyeglasses; or

          (104)(c)(ii) contact lenses.

          (105)(a)(i) for human wear; and

          (105)(a)(ii) that is:

          (105)(b)(i) listing the items that constitute “protective equipment”; and

          (105)(b)(ii) that are consistent with the list of items that constitute “protective equipment” under the agreement.

          (106)(a)(i) regardless of:

          (106)(a)(ii) made available in printed or electronic format.

          (107)(a)(i) valued in money; and

          (107)(a)(ii) for which tangible personal property, a product transferred electronically, or services are:

          (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)(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)(c)(i) a discount:

          (107)(c)(ii) subject to Subsections 59-12-103(2)(f)(ii) and (2)(g)(i), the following if separately stated on an invoice, bill of sale, or similar document provided to the purchaser at the time of sale or later, as demonstrated by the books and records the seller keeps at the time of the transaction in the regular course of business, including books and records the seller keeps at the time of the transaction in the regular course of business for nontax purposes, by a preponderance of the facts and circumstances at the time of the transaction, and by the understanding of all of the parties to the transaction:

          (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)(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.

          (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)(b)(i) attaching prewritten computer software to other tangible personal property if the other tangible personal property to which the prewritten computer software is attached is not permanently attached to real property; or

          (112)(b)(ii) detaching prewritten computer software from other tangible personal property if the other tangible personal property from which the prewritten computer software is detached is not permanently attached to real property.

          (114)(a)(i) at a residential address; or

          (114)(a)(ii) at an institution, including a nursing home or a school, if the telecommunications service or ancillary service is provided to and paid for by the individual residing at the institution rather than the institution.

          (114)(b)(i) apartment; or

          (114)(b)(ii) other individual dwelling unit.

          (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.

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

          (122)(a)(i) sales that are directly related to the school’s educational functions or activities including:

          (122)(a)(ii) amounts paid to or amounts charged by a school for admission to a school-related event or school-related activity.

          (122)(b)(i) bookstore sales of items that are not educational materials or supplies;

          (122)(b)(ii) except as provided in Subsection (122)(a)(i)(B):

          (122)(b)(iii) amounts paid to or amounts charged by a school for admission to a school-related event or school-related activity if the amounts paid or charged are passed through to a person:

          (123)(a)(i) is a:

          (123)(a)(ii) provides instruction for one or more grades kindergarten through 12; or

          (124)(a)(i) tangible personal property;

          (124)(a)(ii) a product transferred electronically; or

          (124)(a)(iii) a service.

          (125)(a)(i) used primarily in the process of:

          (125)(a)(ii) consumed primarily in the process of:

          (125)(b)(i) parts used in the repairs or renovations of tangible personal property or a product transferred electronically described in Subsection (125)(a); or

          (125)(b)(ii) a chemical, catalyst, or other material used to:

          (130)(a)(i) a business that provides accommodations and services described in Subsection 59-12-103(1)(i) purchases as part of a transaction to provide the accommodations and services to a purchaser;

          (130)(a)(ii) is intended to be consumed by the purchaser; and

          (130)(a)(iii) is:

          (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.

          (130)(c)(i) tangible personal property that is cleaned or washed to allow the tangible personal property to be reused; or

          (130)(c)(ii) a product transferred electronically.

          (134)(a)(i) designed for human use; and

          (134)(a)(ii) that is:

          (134)(b)(i) listing the items that constitute “sports or recreational equipment”; and

          (134)(b)(ii) that are consistent with the list of items that constitute “sports or recreational equipment” under the agreement.

          (137)(a)(i) may be:

          (137)(a)(ii) is in any manner perceptible to the senses.

          (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.

          (137)(c)(i) a dishwasher;

          (137)(c)(ii) a dryer;

          (137)(c)(iii) a freezer;

          (137)(c)(iv) a microwave;

          (137)(c)(v) a refrigerator;

          (137)(c)(vi) a stove;

          (137)(c)(vii) a washer; or

          (137)(c)(viii) an item similar to Subsections (137)(c)(i) through (vii) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.

          (137)(e)(i) a hot water heater;

          (137)(e)(ii) a water filtration system; or

          (137)(e)(iii) a water softener system.

          (138)(a)(i) telecommunications switching or routing equipment, machinery, or software; or

          (138)(a)(ii) telecommunications transmission equipment, machinery, or software.

          (138)(b)(i) a pole;

          (138)(b)(ii) software;

          (138)(b)(iii) a supplementary power supply;

          (138)(b)(iv) temperature or environmental equipment or machinery;

          (138)(b)(v) test equipment;

          (138)(b)(vi) a tower; or

          (138)(b)(vii) equipment, machinery, or software that functions similarly to an item listed in Subsections (138)(b)(i) through (vi) as determined by the commission by rule made in accordance with Subsection (138)(c).

          (141)(b)(i) an electronic conveyance, routing, or transmission with respect to which a computer processing application is used to act:

          (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.

          (141)(c)(i) advertising, including directory advertising;

          (141)(c)(ii) an ancillary service;

          (141)(c)(iii) a billing and collection service provided to a third party;

          (141)(c)(iv) a data processing and information service if:

          (141)(c)(v) installation or maintenance of the following on a customer’s premises:

          (141)(c)(vi) Internet access service;

          (141)(c)(vii) a paging service;

          (141)(c)(viii) a product transferred electronically, including:

          (141)(c)(ix) a radio and television audio and video programming service:

          (141)(c)(x) a value-added nonvoice data service; or

          (141)(c)(xi) tangible personal property.

          (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.

          (142)(b)(i) that person; or

          (142)(b)(ii) the telecommunications service that the person owns, controls, operates, or manages.

          (143)(a)(i) an ancillary service;

          (143)(a)(ii) data communications;

          (143)(a)(iii) voice communications; or

          (143)(a)(iv) telecommunications service.

          (143)(b)(i) a bridge;

          (143)(b)(ii) a computer;

          (143)(b)(iii) a cross connect;

          (143)(b)(iv) a modem;

          (143)(b)(v) a multiplexer;

          (143)(b)(vi) plug in circuitry;

          (143)(b)(vii) a router;

          (143)(b)(viii) software;

          (143)(b)(ix) a switch; or

          (143)(b)(x) equipment, machinery, or software that functions similarly to an item listed in Subsections (143)(b)(i) through (ix) as determined by the commission by rule made in accordance with Subsection (143)(c).

          (144)(a)(i) an ancillary service;

          (144)(a)(ii) data communications;

          (144)(a)(iii) voice communications; or

          (144)(a)(iv) telecommunications service.

          (144)(b)(i) an amplifier;

          (144)(b)(ii) a cable;

          (144)(b)(iii) a closure;

          (144)(b)(iv) a conduit;

          (144)(b)(v) a controller;

          (144)(b)(vi) a duplexer;

          (144)(b)(vii) a filter;

          (144)(b)(viii) an input device;

          (144)(b)(ix) an input/output device;

          (144)(b)(x) an insulator;

          (144)(b)(xi) microwave machinery or equipment;

          (144)(b)(xii) an oscillator;

          (144)(b)(xiii) an output device;

          (144)(b)(xiv) a pedestal;

          (144)(b)(xv) a power converter;

          (144)(b)(xvi) a power supply;

          (144)(b)(xvii) a radio channel;

          (144)(b)(xviii) a radio receiver;

          (144)(b)(xix) a radio transmitter;

          (144)(b)(xx) a repeater;

          (144)(b)(xxi) software;

          (144)(b)(xxii) a terminal;

          (144)(b)(xxiii) a timing unit;

          (144)(b)(xxiv) a transformer;

          (144)(b)(xxv) a wire; or

          (144)(b)(xxvi) equipment, machinery, or software that functions similarly to an item listed in Subsections (144)(b)(i) through (xxv) as determined by the commission by rule made in accordance with Subsection (144)(c).

          (145)(a)(i) offered by an institution of higher education; and

          (145)(a)(ii) that the purchaser of the textbook or other printed material attends or will attend.

          (149)(b)(i) code;

          (149)(b)(ii) content;

          (149)(b)(iii) form; or

          (149)(b)(iv) protocol.

          (150)(a)(i) an aircraft as defined in Section 72-10-102;

          (150)(a)(ii) a vehicle as defined in Section 41-1a-102;

          (150)(a)(iii) an off-highway vehicle as defined in Section 41-22-2; or

          (150)(a)(iv) a vessel as defined in Section 41-1a-102.

          (150)(b)(i) a vehicle described in Subsection (150)(a); or

          (150)(b)(ii)

          (152)(a)(i) is offered in connection with one or more telecommunications services; and

          (152)(a)(ii) offers an advanced calling feature that allows a customer to:

          (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)(ii) in amounts greater than actually required for the operation of the facility.

          (154)(b)(i) hospital waste as defined in 40 C.F.R. § 60.51c; or

          (154)(b)(ii) medical/infectious waste as defined in 40 C.F.R. § 60.51c.