Terms Used In Utah Code 59-12-2204

• 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
• City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• Food and food ingredients: includes an item described in Subsection (99)(b)(iii). 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
• Town: includes , depending on population, a metro township as defined in Section 10-3c-102. 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