Terms Used In Utah Code > Title 59 > Chapter 12 > Part 13 - Town Option Sales and Use Tax Act

• 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
• 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
• 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
• Food and food ingredients: includes an item described in Subsection (99)(b)(iii). 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.
• 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
• 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
• 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
• 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
• Seller: includes a marketplace facilitator. See Utah Code 59-12-102
• State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
• Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection 59-12-103(1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102