Terms Used In Utah Code 59-12-103 v2

• 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
• 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
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Bundled transaction: means the sale of two or more items of tangible personal property, products, or services if the tangible personal property, products, or services are:
            (19)(a)(i) distinct and identifiable; and
            (19)(a)(ii) sold for one nonitemized price. See Utah Code 59-12-102
• Car sharing: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102
• Car-sharing program: means the same as that term is defined in Section 13-48a-101. 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
• Commercial use: means the use of gas, electricity, heat, coal, fuel oil, or other fuels that does not constitute industrial use under Subsection (60) or residential use under Subsection (115). See Utah Code 59-12-102
• 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
• 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.
• 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.
• Food and food ingredients: includes an item described in Subsection (99)(b)(iii). See Utah Code 59-12-102
• Individual-owned shared vehicle: means the same as that term is defined in Section 13-48a-101. 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
• 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}
• Mobile telecommunications service: means the same as that term is defined in the Mobile Telecommunications Sourcing Act, Utah Code 59-12-102
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Other fuels: includes oxygen when it is used in the manufacturing of tangible personal property. 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
• 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
• 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
• 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
• 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
• 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
• Seller: includes a marketplace facilitator. See Utah Code 59-12-102
• Shared vehicle: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102
• Shared vehicle driver: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102
• Shared vehicle owner: means the same as that term is defined in Section 13-48a-101. 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
• 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
• 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
• 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