Utah Code > Title 31A > Chapter 2 > Part 2 – Duties and Powers of Commissioner
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Terms Used In Utah Code > Title 31A > Chapter 2 > Part 2 - Duties and Powers of Commissioner
- Accident and health insurance: means insurance to provide protection against economic losses resulting from:(1)(a)(i) a medical condition including:(1)(a)(i)(A) a medical care expense; or(1)(a)(i)(B) the risk of disability;(1)(a)(ii) accident; or(1)(a)(iii) sickness. See Utah Code 31A-1-301
- Actuary: is a s defined by the commissioner by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 31A-1-301
- Adjudicative proceeding: means :(2)(a) an action by a board, commission, department, officer, or other administrative unit of the state that determines the legal rights, duties, privileges, immunities, or other legal interests of one or more identifiable persons, including an action to grant, deny, revoke, suspend, modify, annul, withdraw, or amend an authority, right, or license; and(2)(b) judicial review of an action described in Subsection (2)(a). See Utah Code 68-3-12.5
- Administrative unit: means a division of a private nonprofit organization or institution that:(1)(a) would, if it were a separate entity, be a botanical organization or cultural organization; and(1)(b) consistently maintains books and records separate from those of its parent organization. See Utah Code 59-12-702
- Admission or user fees: includes season passes. See Utah Code 59-12-102
- Affected area: means the portion of a county in which a tax is imposed under Subsection 59-12-802(4). See Utah Code 59-12-801
- Affiliate: means a person who controls, is controlled by, or is under common control with, another person. See Utah Code 31A-1-301
- affiliated group: includes a corporation that is qualified to do business but is not otherwise doing business in the state, of an airline; and
(9)(b) that has the workers, expertise, and facilities to perform the following, regardless of whether the business entity performs the following in this state:
(9)(b)(i) check, diagnose, overhaul, and repair:
(9)(b)(i)(A) an onboard system of a fixed wing turbine powered aircraft; and
(9)(b)(i)(B) the parts that comprise an onboard system of a fixed wing turbine powered aircraft;
(9)(b)(ii) assemble, change, dismantle, inspect, and test a fixed wing turbine powered aircraft engine;
(9)(b)(iii) perform at least the following maintenance on a fixed wing turbine powered aircraft:
(9)(b)(iii)(A) an inspection;
(9)(b)(iii)(B) a repair, including a structural repair or modification;
(9)(b)(iii)(C) changing landing gear; and
(9)(b)(iii)(D) addressing issues related to an aging fixed wing turbine powered aircraft;
(9)(b)(iv) completely remove the existing paint of a fixed wing turbine powered aircraft and completely apply new paint to the fixed wing turbine powered aircraft; and
(9)(b)(v) refurbish the interior of a fixed wing turbine powered aircraft in a manner that results in a change in the fixed wing turbine powered aircraft's certification requirements by the authority that certifies the fixed wing turbine powered aircraft. See Utah Code 59-12-102Agency: means : 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 combined tax rate: means the sum of the tax rates: Agreement sales and use tax: means a tax imposed under: Aircraft: means the same as that term is defined in Section 72-10-102 . See Utah Code 59-12-102 Airport facility: includes : Airport of regional significance: means the same as that term is defined in Section 59-12-2202 . See Utah Code 59-12-602 v2 Alcoholic beverage: means a beverage that: Alien insurer: means an insurer domiciled outside the United States. See Utah Code 31A-1-301 Alternative energy: means : alternative energy electricity production facility: means a facility that: Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it. Ancillary service: includes : Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense. Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant. Application: means a document: Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization Aquarium: means a park or building where a collection of water animals and plants is kept for study, conservation, and public exhibition. See Utah Code 59-12-702 Area agency on aging: means the same as that term is defined in Section 26B-6-101 . See Utah Code 59-12-102 Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account. Assisted cleaning or washing of tangible personal property: means cleaning or washing of tangible personal property if the cleaning or washing labor is primarily performed by an individual: Attachment: A procedure by which a person's property is seized to pay judgments levied by the court. Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court. Authorized carrier: means : authorized insurer: means an insurer: Aviary: means a park or building where a collection of birds is kept for study, conservation, and public exhibition. See Utah Code 59-12-702 Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed. Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC Bequest: Property gifted by will. Binder: means the same as that term is defined in Section 31A-21-102 . See Utah Code 31A-1-301 Biomass energy: means any of the following that is used as the primary source of energy to produce fuel or electricity: board of directors: means the group of persons with responsibility over, or management of, a corporation, however designated. See Utah Code 31A-1-301 Botanical organization: means : 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: business of insurance: includes : Car sharing: means the same as that term is defined in Section 13-48a-101 . See Utah Code 59-12-102 Car-sharing program: means the same as that term is defined in Section 13-48a-101 . See Utah Code 59-12-102 Certificate: means evidence of insurance given to: Certified automated system: means software certified by the governing board of the agreement that: Certified service provider: means an agent certified: City: includes , depending on population, a metro township as defined in Section 10-3c-102 . See Utah Code 68-3-12.5 clothing: means all human wearing apparel suitable for general use. See Utah Code 59-12-102 Coal-to-liquid: means the process of converting coal into a liquid synthetic fuel. See Utah Code 59-12-102 Commercial use: means the use of gas, electricity, heat, coal, fuel oil, or other fuels that does not constitute industrial use under Subsection (60) or residential use under Subsection (115). See Utah Code 59-12-102 Common carrier: means a person engaged in or transacting the business of transporting passengers, freight, merchandise, or other property for hire within this state. See Utah Code 59-12-102 Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant. Component part: includes : Computer: means an electronic device that accepts information: Computer software: means a set of coded instructions designed to cause: Computer software maintenance contract: means a contract that obligates a seller of computer software to provide a customer with: Conference bridging service: means an ancillary service that links two or more participants of an audio conference call or video conference call. See Utah Code 59-12-102 Construction materials: means any tangible personal property that will be converted into real property. See Utah Code 59-12-102 Contract: A legal written agreement that becomes binding when signed. 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. See Utah Code 59-12-602 Conviction: A judgement of guilt against a criminal defendant. Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name. Corporation: means an insurance corporation, except when referring to: County legislative body: means : Creditor: means a person, including an insured, having a claim, whether: Cultural facility: means any publicly owned or operated museum, theater, art center, music hall, or other cultural or arts facility. See Utah Code 59-12-602 Cultural organization: includes , for purposes of Subsections 59-12-704 (1)(d) and (10) only: Custodian institution: means a financial institution in this state as defined under Section 7-1-103 that: Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries. Decedent: A deceased person. Decedent: means a deceased natural person. See Utah Code 59-11-102 Deficiency: is a s defined in Section 59-1-1402 . See Utah Code 59-1-101 Delivered electronically: means delivered to a purchaser by means other than tangible storage media. See Utah Code 59-12-102 Delivery charge: includes a charge for the following: Department: means the Insurance Department. See Utah Code 31A-1-301 Dependent: A person dependent for support upon another. Detailed telecommunications billing service: means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement. See Utah Code 59-12-102 Devise: To gift property by will. Dietary supplement: means a product, other than tobacco, that: Digital audio work: includes a ringtone. See Utah Code 59-12-102 Digital audio-visual work: means a series of related images which, when shown in succession, imparts an impression of motion, together with accompanying sounds, if any. See Utah Code 59-12-102 Digital book: means a work that is generally recognized in the ordinary and usual sense as a book. See Utah Code 59-12-102 Direct mail: includes tangible personal property supplied directly or indirectly by a purchaser to a seller of direct mail for inclusion in a package containing the printed material. See Utah Code 59-12-102 Directory assistance: means an ancillary service of providing: Disability: means a physiological or psychological condition that partially or totally limits an individual's ability to: Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial. Disposable home medical equipment or supplies: means medical equipment or supplies that: Domestic insurer: means an insurer organized under the laws of this state. See Utah Code 31A-1-301 Donee: The recipient of a gift. Drilling equipment manufacturer: means a facility: Drug: means a compound, substance, or preparation, or a component of a compound, substance, or preparation that is: Durable medical equipment: includes parts used in the repair or replacement of the equipment described in Subsection (46)(a). See Utah Code 59-12-102 Electronic: means : Electronic financial payment service: means an establishment: Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC Emergency medical services: means the same as that term is defined in Section 53-2d-101. See Utah Code 59-12-801 Employee: means : Employee: means the same as that term is defined in Section 59-10-401 . See Utah Code 59-12-102 Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5 Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other. Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller. Federal credit: means the maximum amount of the credit for state death taxes allowed by Section 2011 in respect to a decedent's taxable estate. See Utah Code 59-11-102 Federal Reserve book-entry system: means the computerized system sponsored by the United States Department of the Treasury and certain other agencies and instrumentalities of the United States for holding and transferring securities of the United States government and other agencies and instrumentalities. See Utah Code 31A-2-206 Federally qualified health center: means the same as that term is defined in Utah Code 59-12-801 Fiduciary: A trustee, executor, or administrator. 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 Filed: means that a filing is: Filing: when used as a noun, means an item required to be filed with the department including: Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006. Fixed guideway: means a public transit facility that uses and occupies: Fixed wing turbine powered aircraft: means an aircraft that: Fixed wireless service: means a telecommunications service that provides radio communication between fixed points. See Utah Code 59-12-102 Food and food ingredients: includes an item described in Subsection (99)(b)(iii). See Utah Code 59-12-102 Form: means one of the following prepared for general use: Fraud: Intentional deception resulting in injury to another. Freestanding urgent care center: means a facility that provides outpatient health care service: Fundraising sales: means sales: Geothermal energy: means energy contained in heat that continuously flows outward from the earth that is used as the sole source of energy to produce electricity. See Utah Code 59-12-102 Governing board of the agreement: means the governing board of the agreement that is: governmental entity: means : Health benefit plan: means a policy, contract, certificate, or agreement offered or issued by an insurer to provide, deliver, arrange for, pay for, or reimburse any of the costs of health care, including major medical expense coverage. See Utah Code 31A-1-301 Health care: means any of the following intended for use in the diagnosis, treatment, mitigation, or prevention of a human ailment or impairment: health insurance: means insurance providing: Highway: includes : Hydroelectric energy: means water used as the sole source of energy to produce electricity. See Utah Code 59-12-102 Individual: means a natural person. See Utah Code 31A-1-301 Individual-owned shared vehicle: means the same as that term is defined in Section 13-48a-101 . See Utah Code 59-12-102 Industrial use: means the use of natural gas, electricity, heat, coal, fuel oil, or other fuels: Installation charge: means a charge for installing: Institution: means an institution of higher education listed in Subsection 53B-1-102(1)(a). See Utah Code 59-12-702 Institution of higher education: means an institution of higher education listed in Section 53B-2-101 . See Utah Code 59-12-102 Insurance: includes : insurance company: means a person doing an insurance business as a principal including: Insured: means a person to whom or for whose benefit an insurer makes a promise in an insurance policy and includes: Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases. Land: includes : Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint Legatee: A beneficiary of a decedent Lesson: means a fixed period of time for the duration of which a trained instructor: Liability insurance: includes : License: includes a certificate of authority issued to an insurer. See Utah Code 31A-1-301 Lien: A claim against real or personal property in satisfaction of a debt. Life insurance: means : Life science establishment: means an establishment in this state that is classified under the following NAICS codes of the 2007 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget: Life science research and development facility: means a facility owned, leased, or rented by a life science establishment if research and development is performed in 51% or more of the total area of the facility. See Utah Code 59-12-102 Load and leave: means delivery to a purchaser by use of a tangible storage media if the tangible storage media is not physically transferred to the purchaser. See Utah Code 59-12-102 Local taxing jurisdiction: means a: Manufactured home: means the same as that term is defined in Section 15A-1-302 . See Utah Code 59-12-102 Manufacturing facility: means : 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: 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 Medical malpractice insurance: means insurance against legal liability incident to the practice and provision of a medical service other than the practice and provision of a dental service. See Utah Code 31A-1-301 Member: means a person having membership rights in an insurance corporation. See Utah Code 31A-1-301 Member of the immediate family of the producer: means a person who is related to a producer described in Subsection 59-12-104 (20)(a) as a: Mobile home: means the same as that term is defined in Section 15A-1-302 . See Utah Code 59-12-102 Mobile telecommunications service: means the same as that term is defined in the Mobile Telecommunications Sourcing Act, Utah Code 59-12-102 Mobile wireless service: includes a telecommunications service that is provided by a commercial mobile radio service provider. See Utah Code 59-12-102 Mobility enhancing equipment: includes parts used in the repair or replacement of the equipment described in Subsection (78)(a). See Utah Code 59-12-102 Modular home: means a modular unit as defined in Section 15A-1-302 . See Utah Code 59-12-102 Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5 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 Municipality: means a city or town. See Utah Code 59-12-801 NAIC: means the National Association of Insurance Commissioners. See Utah Code 31A-1-301 Nonresident: means a decedent who was domiciled outside of this state at the time of death. See Utah Code 59-11-102 Nursing care facility: means the same as that term is defined in Section 26B-2-201. See Utah Code 59-12-801 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. Ocean marine insurance: means insurance against loss of or damage to: officially sanctioned school activity: means a school activity: Oil sands: means impregnated bituminous sands that: Oil shale: means a group of fine black to dark brown shales containing kerogen material that yields petroleum upon heating and distillation. See Utah Code 59-12-102 Optional computer software maintenance contract: means a computer software maintenance contract that a customer is not obligated to purchase as a condition to the retail sale of computer software. See Utah Code 59-12-102 Order: means an order of the commissioner. See Utah Code 31A-1-301 Other fuels: includes oxygen when it is used in the manufacturing of tangible personal property. See Utah Code 59-12-102 Other state: means any state in the United States other than this state, the District of Columbia, or any possession or territory of the United States. See Utah Code 59-11-102 Paging service: means a telecommunications service that provides transmission of a coded radio signal for the purpose of activating a specific pager. See Utah Code 59-12-102 Participating: means a plan of insurance under which the insured is entitled to receive a dividend representing a share of the surplus of the insurer. See Utah Code 31A-1-301 Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses. Pawn transaction: means the same as that term is defined in Section 13-32a-102 . See Utah Code 59-12-102 Pawnbroker: means the same as that term is defined in Section 13-32a-102 . See Utah Code 59-12-102 Permanently attached to real property: includes : Person: includes any natural person, corporation, association, partnership, joint venture, syndicate, estate, trust, or other entity under which business or other activities may be conducted. See Utah Code 59-11-102 Person: includes : 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 : Personal representative: means the executor, administrator, or trustee of a decedent's estate, or, if there is no executor, administrator, or trustee appointed, qualified, and acting within this state, then any person in actual or constructive possession of any property of the decedent. See Utah Code 59-11-102 Policy: includes a service contract issued by: Policyholder: means a person who controls a policy, binder, or oral contract by ownership, premium payment, or otherwise. See Utah Code 31A-1-301 Political subdivision: means a county, municipality, local district, or special service district. See Utah Code 59-12-801 Postpaid calling service: includes a service, except for a prepaid wireless calling service, that would be a prepaid wireless calling service if the service were exclusively a telecommunications service. See Utah Code 59-12-102 Postproduction: means an activity related to the finishing or duplication of a medium described in Subsection 59-12-104 (54)(a). See Utah Code 59-12-102 PPACA: means the Patient Protection and Affordable Care Act, Pub. See Utah Code 31A-1-301 Premium: includes , however designated: Prepaid calling service: means a telecommunications service: Prepaid wireless calling service: means a telecommunications service: Prepared food: means : Prescription: means an order, formula, or recipe that is issued: Prewritten computer software: includes : Private communications service: includes the following provided in connection with the use of one or more communications channels: Probate: Proving a will Proceeding: includes an action or special statutory proceeding. See Utah Code 31A-1-301 Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5 producer: means a person licensed or required to be licensed under the laws of this state to sell, solicit, or negotiate insurance. See Utah Code 31A-1-301 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 Property: includes both real and personal property. See Utah Code 68-3-12.5 Prosthetic device: includes : Protective equipment: means an item: publication: means any written or printed matter, other than a photocopy: Purchaser: means a person to whom: Qualifying data center: means a data center facility that: Quorum: The number of legislators that must be present to do business. Rate: means : Rate service organization: means a person who assists an insurer in rate making or filing by: Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land. real property: includes : Received by the department: means : Regularly rented: means : Reinsurance: means an insurance transaction where an insurer, for consideration, transfers any portion of the risk it has assumed to another insurer. See Utah Code 31A-1-301 rental: includes : Repairs or renovations of tangible personal property: means : Research and development: means the process of inquiry or experimentation aimed at the discovery of facts, devices, technologies, or applications and the process of preparing those devices, technologies, or applications for marketing. See Utah Code 59-12-102 Resident: means a decedent who was domiciled in this state at the time of death. See Utah Code 59-11-102 Residential telecommunications services: means a telecommunications service or an ancillary service that is provided to an individual for personal use: Residential use: means the use in or around a home, apartment building, sleeping quarters, and similar facilities or accommodations. See Utah Code 59-12-102 Restaurant: includes any coffee shop, cafeteria, luncheonette, soda fountain, or fast-food service where food is prepared for immediate consumption. See Utah Code 59-12-602 Retailer: includes commission merchants, auctioneers, and any person regularly engaged in the business of selling to users or consumers within the state. See Utah Code 59-12-102 Road: includes : Rural city hospital: means a hospital owned by a city that is located within a third, fourth, fifth, or sixth class county. See Utah Code 59-12-801 Rural county health care facility: means a: Rural county hospital: means a hospital owned by a county that is: Rural health clinic: means the same as that term is defined in Utah Code 59-12-801 Sale: includes : sale at retail: means a sale, lease, or rental for a purpose other than: Sale-leaseback transaction: means a transaction by which title to tangible personal property or a product transferred electronically that is subject to a tax under this chapter is transferred: sales price: include : Sales relating to schools: means the following sales by, amounts paid to, or amounts charged by a school: school: means : Security: means a: Seller: includes a marketplace facilitator. See Utah Code 59-12-102 Senior citizen center: means a facility having the primary purpose of providing services to the aged as defined in Section 26B-6-101 . See Utah Code 59-12-102 Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims. Shared vehicle: means the same as that term is defined in Section 13-48a-101 . See Utah Code 59-12-102 Shared vehicle driver: means the same as that term is defined in Section 13-48a-101 . See Utah Code 59-12-102 Shared vehicle owner: means the same as that term is defined in Section 13-48a-101 . See Utah Code 59-12-102 Short-term lodging consumable: includes : Short-term rental: means a lease or rental for less than 30 consecutive days. See Utah Code 59-12-102 Simplified electronic return: means the electronic return: Snowmobile: means the same as that term is defined in Section 41-22-2 . See Utah Code 59-12-602 Solar energy: means the sun used as the sole source of energy for producing electricity. See Utah Code 59-12-102 Sports or recreational equipment: means an item: State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102 State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5 Statute: A law passed by a legislature. Storage: means any keeping or retention of tangible personal property or any other taxable transaction under Subsection 59-12-103 (1), in this state for any purpose except sale in the regular course of business. See Utah Code 59-12-102 Surplus: means the excess of assets over the sum of paid-in capital and liabilities. See Utah Code 31A-1-301 Tangible personal property: includes : Taxable estate: means "taxable estate" as defined in Section 2051, Internal Revenue Code. See Utah Code 59-11-102 Telecommunications service: includes : Telecommunications service provider: means a person that: Testimony: Evidence presented orally by witnesses during trials or before grand juries. Textbook for a higher education course: includes a textbook in electronic format. See Utah Code 59-12-102 Tobacco: means : 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. See Utah Code 59-12-602 Town: includes , depending on population, a metro township as defined in Section 10-3c-102 . See Utah Code 68-3-12.5 Transfer: means "transfer" as described in Section 2001, Internal Revenue Code. See Utah Code 59-11-102 Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence. Trustee: A person or institution holding and administering property in trust. Unassisted amusement device: means an amusement device, skill device, or ride device that is started and stopped by the purchaser or renter of the right to use or operate the amusement device, skill device, or ride device. 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 User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services. Value-added nonvoice data service: means a service: vehicle: includes : Vehicle dealer: means a person engaged in the business of buying, selling, or exchanging a vehicle as defined in Subsection (150). See Utah Code 59-12-102 Vertical service: includes an ancillary service that allows a customer to manage a conference bridging service. See Utah Code 59-12-102 Vessel: when used with reference to shipping, includes a steamboat, canal boat, and every structure adapted to be navigated from place to place. See Utah Code 68-3-12.5 Voice mail service: means an ancillary service that enables a customer to receive, send, or store a recorded message. See Utah Code 59-12-102 Waste energy facility: means a facility that generates electricity: Watercraft: means a vessel as defined in Section 73-18-2 . See Utah Code 59-12-102 Wind energy: means wind used as the sole source of energy to produce electricity. See Utah Code 59-12-102 Writing: includes : ZIP Code: means a Zoning Improvement Plan Code assigned to a geographic location by the United States Postal Service. See Utah Code 59-12-102 zoological facility: means a public, public-private partnership, or private nonprofit building, exhibit, utility and infrastructure, walkway, pathway, roadway, office, administration facility, public service facility, educational facility, enclosure, public viewing area, animal barrier, animal housing, animal care facility, and veterinary and hospital facility related to the advancement, exhibition, or preservation of a mammal, bird, reptile, fish, or an amphibian. See Utah Code 59-12-702 zoological organization: means a public, public-private partnership, or private nonprofit organization having as its primary purpose the advancement and preservation of zoology. See Utah Code 59-12-702 Zoological park: means a park or garden where a collection of wild animals is kept for study, conservation, and public exhibition. See Utah Code 59-12-702
(6)(a) a person other than an individual, including a sole proprietorship by which an individual does business under an assumed name; and
(6)(b) an insurance organization licensed or required to be licensed under Section 31A-23a-301 , 31A-25-207 , or 31A-26-209 . See Utah Code 31A-1-301
(6)(a) listed under Subsection (7); and
(6)(b) that are imposed within a local taxing jurisdiction. See Utah Code 59-12-102
(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
(1)(b)(i) an appurtenance to an airport, including a fixed guideway that provides transportation service to or from the airport;
(1)(b)(ii) a control tower, including a radar system;
(1)(b)(iii) a public area of an airport; or
(1)(b)(iv) a terminal facility. See Utah Code 59-12-602
(10)(a) is suitable for human consumption; and
(10)(b) contains . See Utah Code 59-12-102
(11)(a) biomass energy;
(11)(b) geothermal energy;
(11)(c) hydroelectric energy;
(11)(d) solar energy;
(11)(e) wind energy; or
(11)(f) energy that is derived from:
(11)(f)(i) coal-to-liquids;
(11)(f)(ii) nuclear fuel;
(11)(f)(iii) oil-impregnated diatomaceous earth;
(11)(f)(iv) oil sands;
(11)(f)(v) oil shale;
(11)(f)(vi) petroleum coke; or
(11)(f)(vii) waste heat from:
(11)(f)(vii)(A) an industrial facility; or
(11)(f)(vii)(B) a power station in which an electric generator is driven through a process in which water is heated, turns into steam, and spins a steam turbine. See Utah Code 59-12-102
(12)(a)(i) uses alternative energy to produce electricity; and
(12)(a)(ii) has a production capacity of two megawatts or greater. See Utah Code 59-12-102
(13)(b)(i) a conference bridging service;
(13)(b)(ii) a detailed communications billing service;
(13)(b)(iii) directory assistance;
(13)(b)(iv) a vertical service; or
(13)(b)(v) a voice mail service. See Utah Code 59-12-102
(10)(a)
(10)(a)(i) completed by an applicant to provide information about the risk to be insured; and
(10)(a)(ii) that contains information that is used by the insurer to evaluate risk and decide whether to:
(10)(a)(ii)(A) insure the risk under:
(10)(a)(ii)(A)(I) the coverage as originally offered; or
(10)(a)(ii)(A)(II) a modification of the coverage as originally offered; or
(10)(a)(ii)(B) decline to insure the risk; or
(10)(b) used by the insurer to gather information from the applicant before issuance of an annuity contract. See Utah Code 31A-1-301
(16)(a) who is not the purchaser of the cleaning or washing of the tangible personal property; and
(16)(b) at the direction of the seller of the cleaning or washing of the tangible personal property. See Utah Code 59-12-102
(17)(a) in the case of vehicles operated over public highways, the holder of credentials indicating that the vehicle is or will be operated pursuant to both the International Registration Plan and the International Fuel Tax Agreement;
(17)(b) in the case of aircraft, the holder of a Federal Aviation Administration operating certificate or air carrier's operating certificate; or
(17)(c) in the case of locomotives, freight cars, railroad work equipment, or other rolling stock, a person who uses locomotives, freight cars, railroad work equipment, or other rolling stock in more than one state. See Utah Code 59-12-102
(191)(b)(i) holding a valid certificate of authority to do an insurance business in this state; and
(191)(b)(ii) transacting business as authorized by a valid certificate. See Utah Code 31A-1-301
(18)(a)(i) material from a plant or tree; or
(18)(a)(ii) other organic matter that is available on a renewable basis, including:
(18)(a)(ii)(A) slash and brush from forests and woodlands;
(18)(a)(ii)(B) animal waste;
(18)(a)(ii)(C) waste vegetable oil;
(18)(a)(ii)(D) methane or synthetic gas produced at a landfill, as a byproduct of the treatment of wastewater residuals, or through the conversion of a waste material through a nonincineration, thermal conversion process;
(18)(a)(ii)(E) aquatic plants; and
(18)(a)(ii)(F) agricultural products. See Utah Code 59-12-102
(4)(a) a private nonprofit organization or institution having as its primary purpose the advancement and preservation of plant science through horticultural display, botanical research, and community education; or
(4)(b) an administrative unit. See Utah Code 59-12-702
(19)(a)(i) distinct and identifiable; and
(19)(a)(ii) sold for one nonitemized price. See Utah Code 59-12-102
(98)(a) providing health care insurance by an organization that is or is required to be licensed under this title;
(98)(b) providing a benefit to an employee in the event of a contingency not within the control of the employee, in which the employee is entitled to the benefit as a right, which benefit may be provided either:
(98)(b)(i) by a single employer or by multiple employer groups; or
(98)(b)(ii) through one or more trusts, associations, or other entities;
(98)(c) providing an annuity:
(98)(c)(i) including an annuity issued in return for a gift; and
(98)(c)(ii) except an annuity provided by a person specified in Subsections 31A-22-1305 (2) and (3);
(98)(d) providing the characteristic services of a motor club;
(98)(e) providing another person with insurance;
(98)(f) making as insurer, guarantor, or surety, or proposing to make as insurer, guarantor, or surety, a contract or policy offering title insurance;
(98)(g) transacting or proposing to transact any phase of title insurance, including:
(98)(g)(i) solicitation;
(98)(g)(ii) negotiation preliminary to execution;
(98)(g)(iii) execution of a contract of title insurance;
(98)(g)(iv) insuring; and
(98)(g)(v) transacting matters subsequent to the execution of the contract and arising out of the contract, including reinsurance;
(98)(h) transacting or proposing a life settlement; and
(98)(i) doing, or proposing to do, any business in substance equivalent to Subsections (98)(a) through (h) in a manner designed to evade this title. See Utah Code 31A-1-301
(23)(a) an insured under a group insurance policy; or
(23)(b) a third party. See Utah Code 31A-1-301
(22)(a) calculates the agreement sales and use tax imposed within a local taxing jurisdiction:
(22)(a)(i) on a transaction; and
(22)(a)(ii) in the states that are members of the agreement;
(22)(b) determines the amount of agreement sales and use tax to remit to a state that is a member of the agreement; and
(22)(c) maintains a record of the transaction described in Subsection (22)(a)(i). See Utah Code 59-12-102
(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
(28)(a) poultry, dairy, and other livestock feed, and their components;
(28)(b) baling ties and twine used in the baling of hay and straw;
(28)(c) fuel used for providing temperature control of orchards and commercial greenhouses doing a majority of their business in wholesale sales, and for providing power for off-highway type farm machinery; and
(28)(d) feed, seeds, and seedlings. See Utah Code 59-12-102
(29)(a)
(29)(a)(i) in digital form; or
(29)(a)(ii) in a form similar to digital form; and
(29)(b) manipulates that information for a result based on a sequence of instructions. See Utah Code 59-12-102
(30)(a) a computer to perform a task; or
(30)(b) automatic data processing equipment to perform a task. See Utah Code 59-12-102
(31)(a) future updates or upgrades to computer software;
(31)(b) support services with respect to computer software; or
(31)(c) a combination of Subsections (31)(a) and (b). See Utah Code 59-12-102
(34)(a)(i) a corporation doing business:
(34)(a)(i)(A) as:
(34)(a)(i)(A)(I) an insurance producer;
(34)(a)(i)(A)(II) a surplus lines producer;
(34)(a)(i)(A)(III) a limited line producer;
(34)(a)(i)(A)(IV) a consultant;
(34)(a)(i)(A)(V) a managing general agent;
(34)(a)(i)(A)(VI) a reinsurance intermediary;
(34)(a)(i)(A)(VII) a third party administrator; or
(34)(a)(i)(A)(VIII) an adjuster; and
(34)(a)(i)(B) under:
(34)(a)(i)(B)(I) Chapter 23a, Insurance Marketing - Licensing Producers, Consultants, and Reinsurance Intermediaries;
(34)(a)(i)(B)(II) Chapter 25, Third Party Administrators; or
(34)(a)(i)(B)(III) Chapter 26, Insurance Adjusters; or
(34)(a)(ii) a noninsurer that is part of a holding company system under Chapter 16, Insurance Holding Companies. See Utah Code 31A-1-301
(8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
(8)(b) the county council, in the county executive-council optional form of government authorized by Section 17-52a-203 ; and
(8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204 . See Utah Code 68-3-12.5
(39)(a) matured;
(39)(b) unmatured;
(39)(c) liquidated;
(39)(d) unliquidated;
(39)(e) secured;
(39)(f) unsecured;
(39)(g) absolute;
(39)(h) fixed; or
(39)(i) contingent. See Utah Code 31A-1-301
(6)(b)(i) a private nonprofit organization or institution having as the private nonprofit organization's or institution's primary purpose the advancement and preservation of history; or
(6)(b)(ii) a municipal or county cultural council having as the municipal or county cultural council's primary purpose the advancement and preservation of:
(6)(b)(ii)(A) history;
(6)(b)(ii)(B) natural history;
(6)(b)(ii)(C) art;
(6)(b)(ii)(D) music;
(6)(b)(ii)(E) theater; or
(6)(b)(ii)(F) dance. See Utah Code 59-12-702 v2
(1)(a)(i) has authority under Title 7, Chapter 5, Trust Business, to engage in a trust business; and
(1)(a)(ii) is approved by the commissioner to have custody of deposited securities, whether physically, through the Federal Reserve book-entry system, or through a clearing corporation as defined under Subsection 70A-8-101(1). See Utah Code 31A-2-206
(35)(b)(i) transportation;
(35)(b)(ii) shipping;
(35)(b)(iii) postage;
(35)(b)(iv) handling;
(35)(b)(v) crating; or
(35)(b)(vi) packing. See Utah Code 59-12-102
(37)(a) is intended to supplement the diet;
(37)(b) contains one or more of the following dietary ingredients:
(37)(b)(i) a vitamin;
(37)(b)(ii) a mineral;
(37)(b)(iii) an herb or other botanical;
(37)(b)(iv) an amino acid;
(37)(b)(v) a dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or
(37)(b)(vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient described in Subsections (37)(b)(i) through (v);
(37)(c)
(37)(c)(i) except as provided in Subsection (37)(c)(ii), is intended for ingestion in:
(37)(c)(i)(A) tablet form;
(37)(c)(i)(B) capsule form;
(37)(c)(i)(C) powder form;
(37)(c)(i)(D) softgel form;
(37)(c)(i)(E) gelcap form; or
(37)(c)(i)(F) liquid form; or
(37)(c)(ii) if the product is not intended for ingestion in a form described in Subsections (37)(c)(i)(A) through (F), is not represented:
(37)(c)(ii)(A) as conventional food; and
(37)(c)(ii)(B) for use as a sole item of:
(37)(c)(ii)(B)(I) a meal; or
(37)(c)(ii)(B)(II) the diet; and
(37)(d) is required to be labeled as a dietary supplement:
(37)(d)(i) identifiable by the "Supplemental Facts" box found on the label; and
(37)(d)(ii) as required by Utah Code 59-12-102
(42)(a) address information; or
(42)(b) telephone number information. See Utah Code 59-12-102
(51)(a) perform the duties of:
(51)(a)(i) that individual's occupation; or
(51)(a)(ii) an occupation for which the individual is reasonably suited by education, training, or experience; or
(51)(b) perform two or more of the following basic activities of daily living:
(51)(b)(i) eating;
(51)(b)(ii) toileting;
(51)(b)(iii) transferring;
(51)(b)(iv) bathing; or
(51)(b)(v) dressing. See Utah Code 31A-1-301
(43)(a)(i) cannot withstand repeated use; and
(43)(a)(ii) are purchased by, for, or on behalf of a person other than:
(43)(a)(ii)(A) a health care facility as defined in Section 26B-2-201 ;
(43)(a)(ii)(B) a health care provider as defined in Section 78B-3-403 ;
(43)(a)(ii)(C) an office of a health care provider described in Subsection (43)(a)(ii)(B); or
(43)(a)(ii)(D) a person similar to a person described in Subsections (43)(a)(ii)(A) through (C). See Utah Code 59-12-102
(44)(a) located in the state;
(44)(b) with respect to which 51% or more of the manufacturing activities of the facility consist of manufacturing component parts of drilling equipment;
(44)(c) that uses pressure of 800,000 or more pounds per square inch as part of the manufacturing process; and
(44)(d) that uses a temperature of 2,000 or more degrees Fahrenheit as part of the manufacturing process. See Utah Code 59-12-102
(45)(a)(i) recognized in:
(45)(a)(i)(A) the official United States Pharmacopoeia;
(45)(a)(i)(B) the official Homeopathic Pharmacopoeia of the United States;
(45)(a)(i)(C) the official National Formulary; or
(45)(a)(i)(D) a supplement to a publication listed in Subsections (45)(a)(i)(A) through (C);
(45)(a)(ii) intended for use in the:
(45)(a)(ii)(A) diagnosis of disease;
(45)(a)(ii)(B) cure of disease;
(45)(a)(ii)(C) mitigation of disease;
(45)(a)(ii)(D) treatment of disease; or
(45)(a)(ii)(E) prevention of disease; or
(45)(a)(iii) intended to affect:
(45)(a)(iii)(A) the structure of the body; or
(45)(a)(iii)(B) any function of the body. See Utah Code 59-12-102
(47)(a) relating to technology; and
(47)(b) having:
(47)(b)(i) electrical capabilities;
(47)(b)(ii) digital capabilities;
(47)(b)(iii) magnetic capabilities;
(47)(b)(iv) wireless capabilities;
(47)(b)(v) optical capabilities;
(47)(b)(vi) electromagnetic capabilities; or
(47)(b)(vii) capabilities similar to Subsections (47)(b)(i) through (vi). See Utah Code 59-12-102
(48)(a) within NAICS Code 522320, Financial Transactions Processing, Reserve, and Clearinghouse Activities, of the 2012 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget; and
(48)(b) that performs electronic financial payment services. See Utah Code 59-12-102
(57)(a) an individual employed by an employer; or
(57)(b) an individual who meets the requirements of Subsection (55)(b). See Utah Code 31A-1-301
(69)(a)(i) submitted to the department as required by and in accordance with applicable statute, rule, or filing order;
(69)(a)(ii) received by the department within the time period provided in applicable statute, rule, or filing order; and
(69)(a)(iii) accompanied by the appropriate fee in accordance with:
(69)(a)(iii)(A) Section 31A-3-103 ; or
(69)(a)(iii)(B) rule. See Utah Code 31A-1-301
(70)(a) a policy;
(70)(b) a rate;
(70)(c) a form;
(70)(d) a document;
(70)(e) a plan;
(70)(f) a manual;
(70)(g) an application;
(70)(h) a report;
(70)(i) a certificate;
(70)(j) an endorsement;
(70)(k) an actuarial certification;
(70)(l) a licensee annual statement;
(70)(m) a licensee renewal application;
(70)(n) an advertisement;
(70)(o) a binder; or
(70)(p) an outline of coverage. See Utah Code 31A-1-301
(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
(51)(a) is powered by turbine engines;
(51)(b) operates on jet fuel; and
(51)(c) has wings that are permanently attached to the fuselage of the aircraft. See Utah Code 59-12-102
(74)(a)(i) a policy;
(74)(a)(ii) a certificate;
(74)(a)(iii) an application;
(74)(a)(iv) an outline of coverage; or
(74)(a)(v) an endorsement. See Utah Code 31A-1-301
(4)(a) on an as-needed basis, without an appointment;
(4)(b) to the public;
(4)(c) for the diagnosis and treatment of a medical condition if that medical condition does not require hospitalization or emergency intervention for a life threatening or potentially permanently disabling condition; and
(4)(d) including one or more of the following services:
(4)(d)(i) a medical history physical examination;
(4)(d)(ii) an assessment of health status; or
(4)(d)(iii) treatment:
(4)(d)(iii)(A) for a variety of medical conditions; and
(4)(d)(iii)(B) that is commonly offered in a physician's office. See Utah Code 59-12-801
(54)(a)(i)
(54)(a)(i)(A) made by a school; or
(54)(a)(i)(B) made by a school student;
(54)(a)(ii) that are for the purpose of raising funds for the school to purchase equipment, materials, or provide transportation; and
(54)(a)(iii) that are part of an officially sanctioned school activity. See Utah Code 59-12-102
(56)(a) authorized to administer the agreement; and
(56)(b) established in accordance with the agreement. See Utah Code 59-12-102
(57)(a)(i) the executive branch of the state, including all departments, institutions, boards, divisions, bureaus, offices, commissions, and committees;
(57)(a)(ii) the judicial branch of the state, including the courts, the Judicial Council, the Administrative Office of the Courts, and similar administrative units in the judicial branch;
(57)(a)(iii) the legislative branch of the state, including the House of Representatives, the Senate, the Legislative Printing Office, the Office of Legislative Research and General Counsel, the Office of the Legislative Auditor General, and the Office of the Legislative Fiscal Analyst;
(57)(a)(iv) the National Guard;
(57)(a)(v) an independent entity as defined in Section 63E-1-102 ; or
(57)(a)(vi) a political subdivision as defined in Section 17B-1-102 . See Utah Code 59-12-102
(83)(a) a professional service;
(83)(b) a personal service;
(83)(c) a facility;
(83)(d) equipment;
(83)(e) a device;
(83)(f) supplies; or
(83)(g) medicine. See Utah Code 31A-1-301
(84)(a)(i) a health care benefit; or
(84)(a)(ii) payment of an incurred health care expense. See Utah Code 31A-1-301
(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
(60)(a) in mining or extraction of minerals;
(60)(b) in agricultural operations to produce an agricultural product up to the time of harvest or placing the agricultural product into a storage facility, including:
(60)(b)(i) commercial greenhouses;
(60)(b)(ii) irrigation pumps;
(60)(b)(iii) farm machinery;
(60)(b)(iv) implements of husbandry as defined in Section 41-1a-102 that are not registered under Title 41, Chapter 1a, Part 2, Registration; and
(60)(b)(v) other farming activities;
(60)(c) in manufacturing tangible personal property at an establishment described in:
(60)(c)(i) SIC Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal Executive Office of the President, Office of Management and Budget; or
(60)(c)(ii) a NAICS code within NAICS Sector 31-33, Manufacturing, of the 2017 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget;
(60)(d) by a scrap recycler if:
(60)(d)(i) from a fixed location, the scrap recycler utilizes machinery or equipment to process one or more of the following items into prepared grades of processed materials for use in new products:
(60)(d)(i)(A) iron;
(60)(d)(i)(B) steel;
(60)(d)(i)(C) nonferrous metal;
(60)(d)(i)(D) paper;
(60)(d)(i)(E) glass;
(60)(d)(i)(F) plastic;
(60)(d)(i)(G) textile; or
(60)(d)(i)(H) rubber; and
(60)(d)(ii) the new products under Subsection (60)(d)(i) would otherwise be made with nonrecycled materials; or
(60)(e) in producing a form of energy or steam described in Subsection 54-2-1 (3)(a) by a cogeneration facility as defined in Section 54-2-1 . See Utah Code 59-12-102
(61)(a)(i) tangible personal property; or
(61)(a)(ii) a product transferred electronically. See Utah Code 59-12-102
(96)(b)(i) a risk distributing arrangement providing for compensation or replacement for damages or loss through the provision of a service or a benefit in kind;
(96)(b)(ii) a contract of guaranty or suretyship entered into by the guarantor or surety as a business and not as merely incidental to a business transaction; and
(96)(b)(iii) a plan in which the risk does not rest upon the person who makes an arrangement, but with a class of persons who have agreed to share the risk. See Utah Code 31A-1-301
(104)(a)(i) a fraternal benefit society;
(104)(a)(ii) an issuer of a gift annuity other than an annuity specified in Subsections 31A-22-1305 (2) and (3);
(104)(a)(iii) a motor club;
(104)(a)(iv) an employee welfare plan;
(104)(a)(v) a person purporting or intending to do an insurance business as a principal on that person's own account; and
(104)(a)(vi) a health maintenance organization. See Utah Code 31A-1-301
(103)(a)(i) a policyholder;
(103)(a)(ii) a subscriber;
(103)(a)(iii) a member; and
(103)(a)(iv) a beneficiary. See Utah Code 31A-1-301
(18)(a) land;
(18)(b) a tenement;
(18)(c) a hereditament;
(18)(d) a water right;
(18)(e) a possessory right; and
(18)(f) a claim. See Utah Code 68-3-12.5
(64)(a) is present with a student in person or by video; and
(64)(b) actively instructs the student, including by providing observation or feedback. See Utah Code 59-12-102
(112)(b)(i) vehicle liability insurance;
(112)(b)(ii) residential dwelling liability insurance; and
(112)(b)(iii) making inspection of, and issuing a certificate of inspection upon, an elevator, boiler, machinery, or apparatus of any kind when done in connection with insurance on the elevator, boiler, machinery, or apparatus. See Utah Code 31A-1-301
(114)(a)(i) insurance on a human life; and
(114)(a)(ii) insurance pertaining to or connected with human life. See Utah Code 31A-1-301
(65)(a) NAICS Code 33911, Medical Equipment and Supplies Manufacturing;
(65)(b) NAICS Code 334510, Electromedical and Electrotherapeutic Apparatus Manufacturing; or
(65)(c) NAICS Code 334517, Irradiation Apparatus Manufacturing. See Utah Code 59-12-102
(68)(a) county that is authorized to impose an agreement sales and use tax;
(68)(b) city that is authorized to impose an agreement sales and use tax; or
(68)(c) town that is authorized to impose an agreement sales and use tax. See Utah Code 59-12-102
(70)(a) an establishment described in:
(70)(a)(i) SIC Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal Executive Office of the President, Office of Management and Budget; or
(70)(a)(ii) a NAICS code within NAICS Sector 31-33, Manufacturing, of the 2017 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget;
(70)(b) a scrap recycler if:
(70)(b)(i) from a fixed location, the scrap recycler utilizes machinery or equipment to process one or more of the following items into prepared grades of processed materials for use in new products:
(70)(b)(i)(A) iron;
(70)(b)(i)(B) steel;
(70)(b)(i)(C) nonferrous metal;
(70)(b)(i)(D) paper;
(70)(b)(i)(E) glass;
(70)(b)(i)(F) plastic;
(70)(b)(i)(G) textile; or
(70)(b)(i)(H) rubber; and
(70)(b)(ii) the new products under Subsection (70)(b)(i) would otherwise be made with nonrecycled materials; or
(70)(c) a cogeneration facility as defined in Section 54-2-1 if the cogeneration facility is placed in service on or after May 1, 2006. See Utah Code 59-12-102
(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
(74)(a) child or stepchild, regardless of whether the child or stepchild is:
(74)(a)(i) an adopted child or adopted stepchild; or
(74)(a)(ii) a foster child or foster stepchild;
(74)(b) grandchild or stepgrandchild;
(74)(c) grandparent or stepgrandparent;
(74)(d) nephew or stepnephew;
(74)(e) niece or stepniece;
(74)(f) parent or stepparent;
(74)(g) sibling or stepsibling;
(74)(h) spouse;
(74)(i) person who is the spouse of a person described in Subsections (74)(a) through (g); or
(74)(j) person similar to a person described in Subsections (74)(a) through (i) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-12-102
(138)(a) ships or hulls of ships;
(138)(b) goods, freight, cargoes, merchandise, effects, disbursements, profits, money, securities, choses in action, evidences of debt, valuable papers, bottomry, respondentia interests, or other cargoes in or awaiting transit over the oceans or inland waterways;
(138)(c) earnings such as freight, passage money, commissions, or profits derived from transporting goods or people upon or across the oceans or inland waterways; or
(138)(d) a vessel owner or operator as a result of liability to employees, passengers, bailors, owners of other vessels, owners of fixed objects, customs or other authorities, or other persons in connection with maritime activity. See Utah Code 31A-1-301
(54)(b)(i) that is conducted in accordance with a formal policy adopted by the school or school district governing the authorization and supervision of fundraising activities;
(54)(b)(ii) that does not directly or indirectly compensate an individual teacher or other educational personnel by direct payment, commissions, or payment in kind; and
(54)(b)(iii) the net or gross revenue from which is deposited in a dedicated account controlled by the school or school district. See Utah Code 59-12-102
(85)(a) contain a heavy, thick form of petroleum that is released when heated, mixed with other hydrocarbons, or otherwise treated;
(85)(b) yield mixtures of liquid hydrocarbon; and
(85)(c) require further processing other than mechanical blending before becoming finished petroleum products. See Utah Code 59-12-102
(92)(b)(i) the attachment of an accessory to the tangible personal property if the accessory is:
(92)(b)(i)(A) essential to the operation of the tangible personal property; and
(92)(b)(i)(B) attached only to facilitate the operation of the tangible personal property;
(92)(b)(ii) a temporary detachment of tangible personal property from real property for a repair or renovation if the repair or renovation is performed where the tangible personal property and real property are located; or
(92)(b)(iii) property attached to oil, gas, or water pipelines, except for the property listed in Subsection (92)(c)(iii) or (iv). See Utah Code 59-12-102
(146)(a) an individual;
(146)(b) a partnership;
(146)(c) a corporation;
(146)(d) an incorporated or unincorporated association;
(146)(e) a joint stock company;
(146)(f) a trust;
(146)(g) a limited liability company;
(146)(h) a reciprocal;
(146)(i) a syndicate; or
(146)(j) another similar entity or combination of entities acting in concert. See Utah Code 31A-1-301
(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
(150)(b)(i) a motor club under Chapter 11, Motor Clubs;
(150)(b)(ii) a service contract provided under Chapter 6a, Service Contracts; and
(150)(b)(iii) a corporation licensed under:
(150)(b)(iii)(A) Chapter 7, Nonprofit Health Service Insurance Corporations; or
(150)(b)(iii)(B) Chapter 8, Health Maintenance Organizations and Limited Health Plans. See Utah Code 31A-1-301
(156)(b)(i) an assessment;
(156)(b)(ii) a membership fee;
(156)(b)(iii) a required contribution; or
(156)(b)(iv) monetary consideration. See Utah Code 31A-1-301
(97)(a) that allows a purchaser access to telecommunications service that is exclusively telecommunications service;
(97)(b) that:
(97)(b)(i) is paid for in advance; and
(97)(b)(ii) enables the origination of a call using an:
(97)(b)(ii)(A) access number; or
(97)(b)(ii)(B) authorization code;
(97)(c) that is dialed:
(97)(c)(i) manually; or
(97)(c)(ii) electronically; and
(97)(d) sold in predetermined units or dollars that decline:
(97)(d)(i) by a known amount; and
(97)(d)(ii) with use. See Utah Code 59-12-102
(98)(a) that provides the right to utilize:
(98)(a)(i) mobile wireless service; and
(98)(a)(ii) other service that is not a telecommunications service, including:
(98)(a)(ii)(A) the download of a product transferred electronically;
(98)(a)(ii)(B) a content service; or
(98)(a)(ii)(C) an ancillary service;
(98)(b) that:
(98)(b)(i) is paid for in advance; and
(98)(b)(ii) enables the origination of a call using an:
(98)(b)(ii)(A) access number; or
(98)(b)(ii)(B) authorization code;
(98)(c) that is dialed:
(98)(c)(i) manually; or
(98)(c)(ii) electronically; and
(98)(d) sold in predetermined units or dollars that decline:
(98)(d)(i) by a known amount; and
(98)(d)(ii) with use. See Utah Code 59-12-102
(99)(a)(i) food:
(99)(a)(i)(A) sold in a heated state; or
(99)(a)(i)(B) heated by a seller;
(99)(a)(ii) two or more food ingredients mixed or combined by the seller for sale as a single item; or
(99)(a)(iii) except as provided in Subsection (99)(c), food sold with an eating utensil provided by the seller, including a:
(99)(a)(iii)(A) plate;
(99)(a)(iii)(B) knife;
(99)(a)(iii)(C) fork;
(99)(a)(iii)(D) spoon;
(99)(a)(iii)(E) glass;
(99)(a)(iii)(F) cup;
(99)(a)(iii)(G) napkin; or
(99)(a)(iii)(H) straw. See Utah Code 59-12-102
(100)(a)
(100)(a)(i) orally;
(100)(a)(ii) in writing;
(100)(a)(iii) electronically; or
(100)(a)(iv) by any other manner of transmission; and
(100)(b) by a licensed practitioner authorized by the laws of a state. See Utah Code 59-12-102
(101)(b)(i) a prewritten upgrade to computer software if the prewritten upgrade to the computer software is not designed and developed:
(101)(b)(i)(A) by the author or other creator of the computer software; and
(101)(b)(i)(B) to the specifications of a specific purchaser;
(101)(b)(ii) computer software designed and developed by the author or other creator of the computer software to the specifications of a specific purchaser if the computer software is sold to a person other than the purchaser; or
(101)(b)(iii) except as provided in Subsection (101)(c), prewritten computer software or a prewritten portion of prewritten computer software:
(101)(b)(iii)(A) that is modified or enhanced to any degree; and
(101)(b)(iii)(B) if the modification or enhancement described in Subsection (101)(b)(iii)(A) is designed and developed to the specifications of a specific purchaser. See Utah Code 59-12-102
(102)(b)(i) an extension line;
(102)(b)(ii) a station;
(102)(b)(iii) switching capacity; or
(102)(b)(iv) another associated service that is provided in connection with the use of one or more communications channels as defined in Section 59-12-215 . See Utah Code 59-12-102
(104)(b)(i) parts used in the repairs or renovation of a prosthetic device;
(104)(b)(ii) replacement parts for a prosthetic device;
(104)(b)(iii) a dental prosthesis; or
(104)(b)(iv) a hearing aid. See Utah Code 59-12-102
(105)(a)(i) for human wear; and
(105)(a)(ii) that is:
(105)(a)(ii)(A) designed as protection:
(105)(a)(ii)(A)(I) to the wearer against injury or disease; or
(105)(a)(ii)(A)(II) against damage or injury of other persons or property; and
(105)(a)(ii)(B) not suitable for general use. See Utah Code 59-12-102
(106)(a)(i) regardless of:
(106)(a)(i)(A) characteristics;
(106)(a)(i)(B) copyright;
(106)(a)(i)(C) form;
(106)(a)(i)(D) format;
(106)(a)(i)(E) method of reproduction; or
(106)(a)(i)(F) source; and
(106)(a)(ii) made available in printed or electronic format. See Utah Code 59-12-102
(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
(109)(a) houses a group of networked server computers in one physical location in order to disseminate, manage, and store data and information;
(109)(b) is located in the state;
(109)(c) is a new operation constructed on or after July 1, 2016;
(109)(d) consists of one or more buildings that total 150,000 or more square feet;
(109)(e) is owned or leased by:
(109)(e)(i) the operator of the data center facility; or
(109)(e)(ii) a person under common ownership, as defined in Section 59-7-101 , of the operator of the data center facility; and
(109)(f) is located on one or more parcels of land that are owned or leased by:
(109)(f)(i) the operator of the data center facility; or
(109)(f)(ii) a person under common ownership, as defined in Section 59-7-101 , of the operator of the data center facility. See Utah Code 59-12-102
(163)(a)(i) the cost of a given unit of insurance; or
(163)(a)(ii) for property or casualty insurance, that cost of insurance per exposure unit either expressed as:
(163)(a)(ii)(A) a single number; or
(163)(a)(ii)(B) a pure premium rate, adjusted before the application of individual risk variations based on loss or expense considerations to account for the treatment of:
(163)(a)(ii)(B)(I) expenses;
(163)(a)(ii)(B)(II) profit; and
(163)(a)(ii)(B)(III) individual insurer variation in loss experience. See Utah Code 31A-1-301
(164)(a)(i) collecting, compiling, and furnishing loss or expense statistics;
(164)(a)(ii) recommending, making, or filing rates or supplementary rate information; or
(164)(a)(iii) advising about rate questions, except as an attorney giving legal advice. See Utah Code 31A-1-301
(31)(a) land;
(31)(b) a tenement;
(31)(c) a hereditament;
(31)(d) a water right;
(31)(e) a possessory right; and
(31)(f) a claim. See Utah Code 68-3-12.5
(167)(a) the date delivered to and stamped received by the department, if delivered in person;
(167)(b) the post mark date, if delivered by mail;
(167)(c) the delivery service's post mark or pickup date, if delivered by a delivery service;
(167)(d) the received date recorded on an item delivered, if delivered by:
(167)(d)(i) facsimile;
(167)(d)(ii) email; or
(167)(d)(iii) another electronic method; or
(167)(e) a date specified in:
(167)(e)(i) a statute;
(167)(e)(ii) a rule; or
(167)(e)(iii) an order. See Utah Code 31A-1-301
(110)(a) rented to a guest for value three or more times during a calendar year; or
(110)(b) advertised or held out to the public as a place that is regularly rented to guests for value. See Utah Code 59-12-102
(63)(b)(i) an agreement covering a motor vehicle and trailer if the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in Section 7701(h)(1), Internal Revenue Code; and
(63)(b)(ii) car sharing. See Utah Code 59-12-102
(112)(a)(i) a repair or renovation of tangible personal property that is not permanently attached to real property; or
(112)(a)(ii) attaching tangible personal property or a product transferred electronically to other tangible personal property or detaching tangible personal property or a product transferred electronically from other tangible personal property if:
(112)(a)(ii)(A) the other tangible personal property to which the tangible personal property or product transferred electronically is attached or from which the tangible personal property or product transferred electronically is detached is not permanently attached to real property; and
(112)(a)(ii)(B) the attachment of tangible personal property or a product transferred electronically to other tangible personal property or detachment of tangible personal property or a product transferred electronically from other tangible personal property is made in conjunction with a repair or replacement of tangible personal property or a product transferred electronically. See Utah Code 59-12-102
(114)(a)(i) at a residential address; or
(114)(a)(ii) at an institution, including a nursing home or a school, if the telecommunications service or ancillary service is provided to and paid for by the individual residing at the institution rather than the institution. See Utah Code 59-12-102
(33)(a) a public bridge;
(33)(b) a county way;
(33)(c) a county road;
(33)(d) a common road; and
(33)(e) a state road. See Utah Code 68-3-12.5
(9)(a) rural county hospital; or
(9)(b) rural county nursing care facility. See Utah Code 59-12-801
(10)(a) a third, fourth, fifth, or sixth class county, as defined in Section 17-50-501; and
(10)(b) located outside of a standard metropolitan statistical area, as designated by the United States Bureau of the Census. See Utah Code 59-12-801
(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
(116)(a) resale;
(116)(b) sublease; or
(116)(c) subrent. See Utah Code 59-12-102
(120)(a) by a purchaser-lessee;
(120)(b) to a lessor;
(120)(c) for consideration; and
(120)(d) if:
(120)(d)(i) the purchaser-lessee paid sales and use tax on the purchaser-lessee's initial purchase of the tangible personal property or product transferred electronically;
(120)(d)(ii) the sale of the tangible personal property or product transferred electronically to the lessor is intended as a form of financing:
(120)(d)(ii)(A) for the tangible personal property or product transferred electronically; and
(120)(d)(ii)(B) to the purchaser-lessee; and
(120)(d)(iii) in accordance with generally accepted accounting principles, the purchaser-lessee is required to:
(120)(d)(iii)(A) capitalize the tangible personal property or product transferred electronically for financial reporting purposes; and
(120)(d)(iii)(B) account for the lease payments as payments made under a financing arrangement. See Utah Code 59-12-102
(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
(122)(a)(i) sales that are directly related to the school's educational functions or activities including:
(122)(a)(i)(A) the sale of:
(122)(a)(i)(A)(I) textbooks;
(122)(a)(i)(A)(II) textbook fees;
(122)(a)(i)(A)(III) laboratory fees;
(122)(a)(i)(A)(IV) laboratory supplies; or
(122)(a)(i)(A)(V) safety equipment;
(122)(a)(i)(B) the sale of a uniform, protective equipment, or sports or recreational equipment that:
(122)(a)(i)(B)(I) a student is specifically required to wear as a condition of participation in a school-related event or school-related activity; and
(122)(a)(i)(B)(II) is not readily adaptable to general or continued usage to the extent that it takes the place of ordinary clothing;
(122)(a)(i)(C) sales of the following if the net or gross revenue generated by the sales is deposited into a school district fund or school fund dedicated to school meals:
(122)(a)(i)(C)(I) food and food ingredients; or
(122)(a)(i)(C)(II) prepared food; or
(122)(a)(i)(D) transportation charges for official school activities; or
(122)(a)(ii) amounts paid to or amounts charged by a school for admission to a school-related event or school-related activity. See Utah Code 59-12-102
(123)(a) an elementary school or a secondary school that:
(123)(a)(i) is a:
(123)(a)(i)(A) public school; or
(123)(a)(i)(B) private school; and
(123)(a)(ii) provides instruction for one or more grades kindergarten through 12; or
(123)(b) a public school district. See Utah Code 59-12-102
(176)(a)(i) note;
(176)(a)(ii) stock;
(176)(a)(iii) bond;
(176)(a)(iv) debenture;
(176)(a)(v) evidence of indebtedness;
(176)(a)(vi) certificate of interest or participation in a profit-sharing agreement;
(176)(a)(vii) collateral-trust certificate;
(176)(a)(viii) preorganization certificate or subscription;
(176)(a)(ix) transferable share;
(176)(a)(x) investment contract;
(176)(a)(xi) voting trust certificate;
(176)(a)(xii) certificate of deposit for a security;
(176)(a)(xiii) certificate of interest of participation in an oil, gas, or mining title or lease or in payments out of production under such a title or lease;
(176)(a)(xiv) commodity contract or commodity option;
(176)(a)(xv) certificate of interest or participation in, temporary or interim certificate for, receipt for, guarantee of, or warrant or right to subscribe to or purchase any of the items listed in Subsections (176)(a)(i) through (xiv); or
(176)(a)(xvi) another interest or instrument commonly known as a security. See Utah Code 31A-1-301
(130)(b)(i) a beverage;
(130)(b)(ii) a brush or comb;
(130)(b)(iii) a cosmetic;
(130)(b)(iv) a hair care product;
(130)(b)(v) lotion;
(130)(b)(vi) a magazine;
(130)(b)(vii) makeup;
(130)(b)(viii) a meal;
(130)(b)(ix) mouthwash;
(130)(b)(x) nail polish remover;
(130)(b)(xi) a newspaper;
(130)(b)(xii) a notepad;
(130)(b)(xiii) a pen;
(130)(b)(xiv) a pencil;
(130)(b)(xv) a razor;
(130)(b)(xvi) saline solution;
(130)(b)(xvii) a sewing kit;
(130)(b)(xviii) shaving cream;
(130)(b)(xix) a shoe shine kit;
(130)(b)(xx) a shower cap;
(130)(b)(xxi) a snack item;
(130)(b)(xxii) soap;
(130)(b)(xxiii) toilet paper;
(130)(b)(xxiv) a toothbrush;
(130)(b)(xxv) toothpaste; or
(130)(b)(xxvi) an item similar to Subsections (130)(b)(i) through (xxv) as the commission may provide by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-12-102
(132)(a) described in Section 318(C) of the agreement; and
(132)(b) approved by the governing board of the agreement. See Utah Code 59-12-102
(134)(a)(i) designed for human use; and
(134)(a)(ii) that is:
(134)(a)(ii)(A) worn in conjunction with:
(134)(a)(ii)(A)(I) an athletic activity; or
(134)(a)(ii)(A)(II) a recreational activity; and
(134)(a)(ii)(B) not suitable for general use. See Utah Code 59-12-102
(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
(141)(b)(i) an electronic conveyance, routing, or transmission with respect to which a computer processing application is used to act:
(141)(b)(i)(A) on the code, form, or protocol of the content;
(141)(b)(i)(B) for the purpose of electronic conveyance, routing, or transmission; and
(141)(b)(i)(C) regardless of whether the service:
(141)(b)(i)(C)(I) is referred to as voice over Internet protocol service; or
(141)(b)(i)(C)(II) is classified by the Federal Communications Commission as enhanced or value added;
(141)(b)(ii) an 800 service;
(141)(b)(iii) a 900 service;
(141)(b)(iv) a fixed wireless service;
(141)(b)(v) a mobile wireless service;
(141)(b)(vi) a postpaid calling service;
(141)(b)(vii) a prepaid calling service;
(141)(b)(viii) a prepaid wireless calling service; or
(141)(b)(ix) a private communications service. See Utah Code 59-12-102
(142)(a)(i) owns, controls, operates, or manages a telecommunications service; and
(142)(a)(ii) engages in an activity described in Subsection (142)(a)(i) for the shared use with or resale to any person of the telecommunications service. See Utah Code 59-12-102
(146)(a) a cigarette;
(146)(b) a cigar;
(146)(c) chewing tobacco;
(146)(d) pipe tobacco; or
(146)(e) any other item that contains tobacco. See Utah Code 59-12-102
(149)(a) that otherwise meets the definition of a telecommunications service except that a computer processing application is used to act primarily for a purpose other than conveyance, routing, or transmission; and
(149)(b) with respect to which a computer processing application is used to act on data or information:
(149)(b)(i) code;
(149)(b)(ii) content;
(149)(b)(iii) form; or
(149)(b)(iv) protocol. See Utah Code 59-12-102
(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
(154)(a)(i) using as the primary source of energy waste materials that would be placed in a landfill or refuse pit if it were not used to generate electricity, including:
(154)(a)(i)(A) tires;
(154)(a)(i)(B) waste coal;
(154)(a)(i)(C) oil shale; or
(154)(a)(i)(D) municipal solid waste; and
(154)(a)(ii) in amounts greater than actually required for the operation of the facility. See Utah Code 59-12-102
(48)(a) printing;
(48)(b) handwriting; and
(48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5