Terms Used In Utah Code 59-12-124

• 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
• Agreement sales and use tax: means a tax imposed under:
       (7)(a) Subsection 59-12-103(2)(a)(i)(A);
       (7)(b) Subsection 59-12-103(2)(b)(i);
       (7)(c) Subsection 59-12-103(2)(c)(i);
       (7)(d) Subsection 59-12-103(2)(d);
       (7)(e) Subsection 59-12-103(2)(e)(i)(A)(I);
       (7)(f) Section 59-12-204;
       (7)(g) Section 59-12-401;
       (7)(h) Section 59-12-402;
       (7)(i) Section Utah Code 59-12-102
• Certified service provider: means an agent certified:
       (23)(a) by the governing board of the agreement; and
       (23)(b) to perform a seller's sales and use tax functions for an agreement sales and use tax, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's own purchases. See Utah Code 59-12-102
• Fraud: Intentional deception resulting in injury to another.
• Seller: includes a marketplace facilitator. 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