(1) As used in this section:

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Terms Used In Utah Code 59-12-104.6

  • 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
  • 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
  • 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
  • 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
     (1)(a) “Designated establishment within the lodging industry” means an establishment described in NAICS Code 721110 or 721191 of the 2007 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget.
     (1)(b) “Exempt purchaser” means a person that:

          (1)(b)(i) makes a lodging related purchase; and
          (1)(b)(ii) may claim an exemption from a tax under this chapter for the purchase.
     (1)(c) “Lodging related purchase” means the purchase of the following from a seller that is a designated establishment within the lodging industry:

          (1)(c)(i) accommodations and services described in Subsection 59-12-103(1)(i); or
          (1)(c)(ii) any other tangible personal property, product, or service that is:

               (1)(c)(ii)(A) purchased as part of a transaction that includes the purchase of accommodations and services described in Subsection (1)(c)(i); and
               (1)(c)(ii)(B) included on the invoice, bill of sale, or similar document provided to the purchaser of the accommodations and services described in Subsection (1)(c)(i).
(2) Except as provided in Subsection (3), an exempt purchaser that makes a lodging related purchase:

     (2)(a) shall pay a tax that would otherwise be imposed under this chapter on the lodging related purchase but for the purchaser being allowed to claim an exemption from a tax under this chapter for the purchase; and
     (2)(b) may apply to the commission for a refund of the tax described in Subsection (2)(a) that the purchaser pays.
(3) An exempt purchaser that makes a lodging related purchase may claim an exemption from a tax under this chapter at the point of sale if the exempt purchaser:

     (3)(a) is an agency or instrumentality of the United States;
     (3)(b) is exempt from a tax under this chapter on a lodging related purchase as authorized by a diplomatic tax exemption card issued by the United States; or
     (3)(c) may claim the exemption at the point of sale in accordance with Section 59-12-104.1.
(4) An exempt purchaser that applies to the commission for a refund may not make an application to the commission for a refund more frequently than monthly.
(5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing:

     (5)(a) procedures for applying for a refund under this section;
     (5)(b) standards for determining and verifying the amount of a lodging related purchase by an exempt purchaser; and
     (5)(c) procedures for claiming a refund on a monthly basis.
(6) This section does not apply to amounts taxed by the Navajo Nation that are exempt from sales and use taxes in accordance with Section 59-12-104.2.

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