Utah Code 59-12-602 v2. Definitions
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As used in this part:
(1) “Airport facility” means an airport of regional significance, and includes:
Terms Used In Utah Code 59-12-602 v2
- Airport of regional significance: means the same as that term is defined in Section
59-12-2202 . See Utah Code 59-12-602 v2 - fifth wheel trailer: means a portable vehicle without motive power, designed as a temporary dwelling for travel, recreational, or vacation use that does not require a special highway movement permit when drawn by a self-propelled motor vehicle. See Utah Code 59-12-602
- Fixed guideway: means a public transit facility that uses and occupies:(50)(a) rail for the use of public transit; or(50)(b) a separate right-of-way for the use of public transit. See Utah Code 59-12-102
- Highway: includes :
(15)(a) a public bridge;(15)(b) a county way;(15)(c) a county road;(15)(d) a common road; and(15)(e) a state road. See Utah Code 68-3-12.5- Mobile home: means the same as that term is defined in Section
15A-1-302 . See Utah Code 59-12-102- Motor vehicle: means the same as that term is defined in Section
41-1a-102 . See Utah Code 59-12-102- Motorcycle: means the same as that term is defined in Section
41-22-2 . See Utah Code 59-12-602- 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- Snowmobile: means the same as that term is defined in Section
41-22-2 . See Utah Code 59-12-602- 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- 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(1)(a) an appurtenance to an airport, including a fixed guideway that provides transportation service to or from the airport;(1)(b) a control tower, including a radar system;(1)(c) a public area of an airport; or(1)(d) a terminal facility.(2) “Airport of regional significance” means the same as that term is defined in Section59-12-2202 .(3) “All-terrain type I vehicle” means the same as that term is defined in Section41-22-2 .(4) “All-terrain type II vehicle” means the same as that term is defined in Section41-22-2 .(5) “All-terrain type III vehicle” means the same as that term is defined in Section41-22-2 .(6) “Convention facility” means any publicly owned or operated convention center, sports arena, or other facility at which conventions, conferences, and other gatherings are held and whose primary business or function is to host such conventions, conferences, and other gatherings.(7) “Cultural facility” means any publicly owned or operated museum, theater, art center, music hall, or other cultural or arts facility.(8)(8)(a) “Off-highway vehicle” means any snowmobile, all-terrain type I vehicle, all-terrain type II vehicle, all-terrain type III vehicle, or motorcycle.(8)(b) “Off-highway vehicle” does not include a vehicle that is a motor vehicle under Section41-1a-102 .(9) “Motorcycle” means the same as that term is defined in Section41-22-2 .(10) “Recreation facility” or “tourist facility” means any publicly owned or operated park, campground, marina, dock, golf course, water park, historic park, monument, planetarium, zoo, bicycle trails, and other recreation or tourism-related facility.(11)(11)(a) “Recreational vehicle” means a vehicular unit other than a mobile home, primarily designed as a temporary dwelling for travel, recreational, or vacation use, that is pulled by another vehicle.(11)(b) “Recreational vehicle” includes:(11)(b)(i) a travel trailer;(11)(b)(ii) a camping trailer; and(11)(b)(iii) a fifth wheel trailer.(11)(c) “Recreational vehicle” does not include a vehicle that is a motor vehicle under Section41-1a-102 .(12)(12)(a) “Restaurant” includes any coffee shop, cafeteria, luncheonette, soda fountain, or fast-food service where food is prepared for immediate consumption.(12)(b) “Restaurant” does not include:(12)(b)(i) any retail establishment whose primary business or function is the sale of fuel or food items for off-premise, but not immediate, consumption; and(12)(b)(ii) a theater that sells food items, but not a dinner theater.(13) “Snowmobile” means the same as that term is defined in Section41-22-2 .(14) “Travel trailer,” “camping trailer,” or “fifth wheel trailer” means a portable vehicle without motive power, designed as a temporary dwelling for travel, recreational, or vacation use that does not require a special highway movement permit when drawn by a self-propelled motor vehicle. - Highway: includes :