Terms Used In Utah Code > Title 59 > Chapter 12 > Part 6 - Tourism, Recreation, Cultural, Convention, and Airport Facilities 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
• Airport facility: includes :
            (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
• Airport of regional significance: means the same as that term is defined in Section 59-12-2202. See Utah Code 59-12-602 v2
• 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.
• Car sharing: means the same as that term is defined in Section 13-48a-101. 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
• 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
• County legislative body: means :
       (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
• 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
• fifth wheel trailer: means a portable vehicle without motive power, designed as a temporary dwelling for travel, recreational, or vacation use that does not require a special highway movement permit when drawn by a self-propelled motor vehicle. See Utah Code 59-12-602
• Fixed guideway: means a public transit facility that uses and occupies:
       (50)(a) rail for the use of public transit; or
       (50)(b) a separate right-of-way for the use of public transit. See Utah Code 59-12-102
• Food and food ingredients: includes an item described in Subsection (99)(b)(iii). 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
• 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.
• Mobile home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102
• Motor vehicle: means the same as that term is defined in Section 41-1a-102. See Utah Code 59-12-102
• Motorcycle: means the same as that term is defined in Section 41-22-2. See Utah Code 59-12-602
• 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
• 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
• 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
• Quorum: The number of legislators that must be present to do business.
• 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
• 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
• Seller: includes a marketplace facilitator. See Utah Code 59-12-102
• Snowmobile: means the same as that term is defined in Section 41-22-2. See Utah Code 59-12-602
• State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
• 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
• Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection 59-12-103(1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102
• vehicle: includes :
            (150)(b)(i) a vehicle described in Subsection (150)(a); or
            (150)(b)(ii)

                 (150)(b)(ii)(A) a locomotive;

                 (150)(b)(ii)(B) a freight car;

                 (150)(b)(ii)(C) railroad work equipment; or

                 (150)(b)(ii)(D) other railroad rolling stock. See Utah Code 59-12-102