Utah Code > Title 59 > Chapter 12 > Part 1 – Tax Collection

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§ 59-12-101	Short title
§ 59-12-102	Definitions
§ 59-12-102 v2	Definitions
§ 59-12-102.3	Authority to enter into agreement — Delegates
§ 59-12-103	Sales and use tax base — Rates — Effective dates — Use of sales and use tax revenue
§ 59-12-103 v2	Sales and use tax base — Rates — Effective dates — Use of sales and use tax revenues
§ 59-12-104	Exemptions
§ 59-12-104 v2	Exemptions
§ 59-12-104.1	Exemptions for religious or charitable institutions
§ 59-12-104.2	Exemption for accommodations and services taxed by the Navajo Nation
§ 59-12-104.3	Credit for certain repossessions of a motor vehicle
§ 59-12-104.4	Seller recordkeeping for purposes of higher education textbook exemption — Rulemaking authority
§ 59-12-104.5	Revenue and Taxation Interim Committee review of sales and use taxes
§ 59-12-104.6	Procedure for claiming a sales and use tax exemption for certain lodging related purchases — Rulemaking authority — Applicability of section
§ 59-12-104.10	Exemption from sales tax for cannabis
§ 59-12-106	Definitions — Sales and use tax license requirements — Penalty — Application process and requirements — No fee — Bonds — Presumption of taxability — Exemption certificates — Exemption certificate license number to accompany contract bids
§ 59-12-107	Definitions — Collection, remittance, and payment of tax by sellers or other persons — Returns — Reports — Direct payment by purchaser of vehicle — Other liability for collection — Rulemaking authority — Credits — Treatment of bad debt — Penaltie
§ 59-12-107.1	Direct payment permit
§ 59-12-107.6	Marketplace facilitator collection, remittance, and payment of sales tax obligation — Marketplace seller collection, remittance, and payment of sales tax obligation — Liability for collection
§ 59-12-108	Monthly payment — Amount of tax a seller may retain — Penalty — Certain amounts allocated to local taxing jurisdictions
§ 59-12-108 v2	Monthly payment — Amount of tax a seller may retain — Penalty — Certain amounts allocated to local taxing jurisdictions
§ 59-12-109	Confidentiality of information
§ 59-12-110	Refunds procedures
§ 59-12-110.1	Refund or credit for taxes overpaid by a purchaser — Seller reasonable business practice
§ 59-12-111	Penalty for certain purchasers that fail to file a return or pay a tax due — Commission rulemaking authority
§ 59-12-112	Tax a lien when selling business — Liability of purchaser
§ 59-12-116	License and tax in addition to other licenses and taxes
§ 59-12-117	Refusal to make or falsifying returns — Evasion of payment of a tax — Aiding or abetting an attempt to evade the payment of a tax — Penalties — Criminal violations
§ 59-12-118	Commission’s authority to administer sales and use tax
§ 59-12-123	Definitions — Collection, remittance, and payment of a tax on direct mail
§ 59-12-124	Certified service provider liability
§ 59-12-125	Seller or certified service provider reliance on commission information
§ 59-12-126	Certified service provider or model 2 seller reliance on commission certified software
§ 59-12-127	Purchaser relief from liability
§ 59-12-128	Amnesty
§ 59-12-129	Monetary allowance under the agreement

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Terms Used In Utah Code > Title 59 > Chapter 12 > Part 1 - Tax Collection

Admission or user fees: includes season passes. See Utah Code 59-12-102
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 59-12-102

Agreement: means the Streamlined Sales and Use Tax Agreement adopted on November 12, 2002, including amendments made to the Streamlined Sales and Use Tax Agreement after November 12, 2002. See Utah Code 59-12-102

Agreement sales and use tax: means a tax imposed under:

(7)(a) Subsection 59-12-103(2)(a)(i)(A);

(7)(b) Subsection 59-12-103(2)(b)(i);

(7)(c) Subsection 59-12-103(2)(c)(i);

(7)(d) Subsection 59-12-103(2)(d);

(7)(e) Subsection 59-12-103(2)(e)(i)(A)(I);

(7)(f) Section 59-12-204;

(7)(g) Section 59-12-401;

(7)(h) Section 59-12-402;

(7)(i) Section Utah Code 59-12-102

Aircraft: means the same as that term is defined in Section 72-10-102. See Utah Code 59-12-102

Alcoholic beverage: means a beverage that:

(10)(a) is suitable for human consumption; and

(10)(b) contains . See Utah Code 59-12-102

Alternative energy: means :

(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

alternative energy electricity production facility: means a facility that:

(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

Ancillary service: includes :

(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

Area agency on aging: means the same as that term is defined in Section 26B-6-101. See Utah Code 59-12-102

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:

(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

Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.

Authorized carrier: means :

(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

Biomass energy: means any of the following that is used as the primary source of energy to produce fuel or electricity:

(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

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

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

Certified automated system: means software certified by the governing board of the agreement that:

(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

Certified service provider: means an agent certified:

(23)(a) by the governing board of the agreement; and

(23)(b) to perform a seller's sales and use tax functions for an agreement sales and use tax, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's own purchases. See Utah Code 59-12-102

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

Component part: includes :

(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

Computer: means an electronic device that accepts information:

(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

Computer software: means a set of coded instructions designed to cause:

(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

Computer software maintenance contract: means a contract that obligates a seller of computer software to provide a customer with:

(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

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.

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.

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:

(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

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

Dietary supplement: means a product, other than tobacco, that:

(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

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:

(42)(a) address information; or

(42)(b) telephone number information. See Utah Code 59-12-102

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:

(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

Drilling equipment manufacturer: means a facility:

(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

Drug: means a compound, substance, or preparation, or a component of a compound, substance, or preparation that is:

(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

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 :

(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

Electronic financial payment service: means an establishment:

(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

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}

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.

Fiduciary: A trustee, executor, or administrator.

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:

(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

Fixed wing turbine powered aircraft: means an aircraft that:

(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

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

Fraud: Intentional deception resulting in injury to another.

Fundraising sales: means sales:

(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

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:

(56)(a) authorized to administer the agreement; and

(56)(b) established in accordance with the agreement. See Utah Code 59-12-102

governmental entity: means :

(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

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

Hydroelectric energy: means water used as the sole source of energy to produce electricity. See Utah Code 59-12-102

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:

(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

Installation charge: means a charge for installing:

(61)(a)(i) tangible personal property; or

(61)(a)(ii) a product transferred electronically. See Utah Code 59-12-102

Institution of higher education: means an institution of higher education listed in Section 53B-2-101. See Utah Code 59-12-102

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 :

(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

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}

Lesson: means a fixed period of time for the duration of which a trained instructor:

(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

Lien: A claim against real or personal property in satisfaction of a debt.

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:

(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

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:

(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

Manufactured home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102

Manufacturing facility: means :

(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

Marketplace: includes a store, a booth, an Internet website, a catalog, or a dedicated sales software application. See Utah Code 59-12-102

Marketplace facilitator: means a person, including an affiliate of the person, that enters into a contract, an agreement, or otherwise with sellers, for consideration, to facilitate the sale of a seller's product through a marketplace that the person owns, operates, or controls and that directly or indirectly:

(72)(a)(i) does any of the following:

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

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

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

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

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

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

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

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

(72)(a)(i)(I) brands or otherwise identifies sales as those of the person; and

(72)(a)(ii) does any of the following:

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

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

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

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

(72)(a)(ii)(E) provides a virtual currency for a purchaser to use to purchase tangible personal property, a product transferred electronically, or service offered for sale. See Utah Code 59-12-102

Marketplace seller: means a seller that makes one or more retail sales through a marketplace that a marketplace facilitator owns, operates, or controls, regardless of whether the seller is required to be registered to collect and remit the tax under this part. See Utah Code 59-12-102

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:

(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

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

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.

officially sanctioned school activity: means a school activity:

(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

Oil sands: means impregnated bituminous sands that:

(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

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

Other fuels: includes oxygen when it is used in the manufacturing of tangible personal property. See Utah Code 59-12-102

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

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 :

(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

Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city, municipality, district, or other local governmental entity of the state, or any group or combination acting as a unit. See Utah Code 59-12-102

Personal property: All property that is not real property.

Personal property: includes :

(25)(a) money;

(25)(b) goods;

(25)(c) chattels;

(25)(d) effects;

(25)(e) evidences of a right in action;

(25)(f) a written instrument by which a pecuniary obligation, right, or title to property is created, acknowledged, transferred, increased, defeated, discharged, or diminished; and

(25)(g) a right or interest in an item described in Subsections (25)(a) through (f). See Utah Code 68-3-12.5

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

Prepaid calling service: means a telecommunications service:

(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

Prepaid wireless calling service: means a telecommunications service:

(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

Prepared food: means :

(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

Prescription: means an order, formula, or recipe that is issued:

(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

Prewritten computer software: includes :

(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

Private communications service: includes the following provided in connection with the use of one or more communications channels:

(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

Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5

Product transferred electronically: means a product transferred electronically that would be subject to a tax under this chapter if that product was transferred in a manner other than electronically. See Utah Code 59-12-102

Property: includes both real and personal property. See Utah Code 68-3-12.5

Prosthetic device: includes :

(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

Protective equipment: means an item:

(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

publication: means any written or printed matter, other than a photocopy:

(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

Purchaser: means a person to whom:

(108)(a) a sale of tangible personal property is made;

(108)(b) a product is transferred electronically; or

(108)(c) a service is furnished. See Utah Code 59-12-102

Qualifying data center: means a data center facility that:

(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

Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

real property: includes :

(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

Regularly rented: means :

(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

rental: includes :

(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

Repairs or renovations of tangible personal property: means :

(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

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

Residential telecommunications services: means a telecommunications service or an ancillary service that is provided to an individual for personal use:

(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

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

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 :

(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

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

sale at retail: means a sale, lease, or rental for a purpose other than:

(116)(a) resale;

(116)(b) sublease; or

(116)(c) subrent. See Utah Code 59-12-102

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:

(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

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

Sales relating to schools: means the following sales by, amounts paid to, or amounts charged by a school:

(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

school: means :

(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

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

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 :

(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

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:

(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

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:

(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

State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102

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

Tangible personal property: includes :

(137)(b)(i) electricity;

(137)(b)(ii) water;

(137)(b)(iii) gas;

(137)(b)(iv) steam; or

(137)(b)(v) prewritten computer software, regardless of the manner in which the prewritten computer software is transferred. See Utah Code 59-12-102

Telecommunications service: includes :

(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

Telecommunications service provider: means a person that:

(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

Textbook for a higher education course: includes a textbook in electronic format. See Utah Code 59-12-102

Tobacco: means :

(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

Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5

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:

(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

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

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:

(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

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 :

(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

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