Terms Used In Utah Code 59-12-107.6

• 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
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• Marketplace: includes a store, a booth, an Internet website, a catalog, or a dedicated sales software application. See Utah Code 59-12-102
• Marketplace facilitator: means a person, including an affiliate of the person, that enters into a contract, an agreement, or otherwise with sellers, for consideration, to facilitate the sale of a seller's product through a marketplace that the person owns, operates, or controls and that directly or indirectly:
            (72)(a)(i) does any of the following:

                 (72)(a)(i)(A) lists, makes available, or advertises tangible personal property, a product transferred electronically, or a service for sale by a marketplace seller on a marketplace that the person owns, operates, or controls;

                 (72)(a)(i)(B) facilitates the sale of a marketplace seller's tangible personal property, product transferred electronically, or service by transmitting or otherwise communicating an offer or acceptance of a retail sale between the marketplace seller and a purchaser using the marketplace;

                 (72)(a)(i)(C) owns, rents, licenses, makes available, or operates any electronic or physical infrastructure or any property, process, method, copyright, trademark, or patent that connects a marketplace seller to a purchaser for the purpose of making a retail sale of tangible personal property, a product transferred electronically, or a service;

                 (72)(a)(i)(D) provides a marketplace for making, or otherwise facilitates, a retail sale of tangible personal property, a product transferred electronically, or a service, regardless of ownership or control of the tangible personal property, the product transferred electronically, or the service that is the subject of the retail sale;

                 (72)(a)(i)(E) provides software development or research and development activities related to any activity described in this Subsection (72)(a)(i), if the software development or research and development activity is directly related to the person's marketplace;

                 (72)(a)(i)(F) provides or offers fulfillment or storage services for a marketplace seller;

                 (72)(a)(i)(G) sets prices for the sale of tangible personal property, a product transferred electronically, or a service by a marketplace seller;

                 (72)(a)(i)(H) provides or offers customer service to a marketplace seller or a marketplace seller's purchaser or accepts or assists with taking orders, returns, or exchanges of tangible personal property, a product transferred electronically, or a service sold by a marketplace seller on the person's marketplace; or

                 (72)(a)(i)(I) brands or otherwise identifies sales as those of the person; and
            (72)(a)(ii) does any of the following:

                 (72)(a)(ii)(A) collects the sales price or purchase price of a retail sale of tangible personal property, a product transferred electronically, or a service;

                 (72)(a)(ii)(B) provides payment processing services for a retail sale of tangible personal property, a product transferred electronically, or a service;

                 (72)(a)(ii)(C) charges, collects, or otherwise receives a selling fee, listing fee, referral fee, closing fee, a fee for inserting or making available tangible personal property, a product transferred electronically, or a service on the person's marketplace, or other consideration for the facilitation of a retail sale of tangible personal property, a product transferred electronically, or a service, regardless of ownership or control of the tangible personal property, the product transferred electronically, or the service that is the subject of the retail sale;

                 (72)(a)(ii)(D) through terms and conditions, an agreement, or another arrangement with a third person, collects payment from a purchase for a retail sale of tangible personal property, a product transferred electronically, or a service and transmits that payment to the marketplace seller, regardless of whether the third person receives compensation or other consideration in exchange for the service; or

                 (72)(a)(ii)(E) provides a virtual currency for a purchaser to use to purchase tangible personal property, a product transferred electronically, or service offered for sale. See Utah Code 59-12-102
• Marketplace seller: means a seller that makes one or more retail sales through a marketplace that a marketplace facilitator owns, operates, or controls, regardless of whether the seller is required to be registered to collect and remit the tax under this part. See 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.
• 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
• 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
• 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
• 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
• 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
• 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