February 26, 2013
Mr. President:
The Revenue and Taxation Committee reports a favorable recommendation on S.B. 226,
SALES AND USE TAX AMENDMENTS, by Senator W. Harper, with the following
amendments:
(1)(d)
{
Respectfully,
Deidre M. Henderson
Voting: 8-0-1
1. Page
15, Lines 450 through 460
:
450
(d)
includes:
}
means advertising that is
anonymous and passive in nature.
(ii) "Online advertising includes:
451
(i)
}
(A)
{
email communication,
}
advertising
generated as a
result of generic algorithmic functions
{
that are
452
anonymous and passive in nature
}
;
453
(ii)
}
(B)
an advertisement tied to an Internet search engine;
454
(iii)
}
(C)
a banner advertisement;
455
(iv)
}
(D)
a click-through advertisement;
456
(v)
}
(E)
a cost-per-action advertisement;
457
(vi)
}
(F)
a link to a seller's website; or
458
(vii)
}
(G)
an online advertising service similar to Subsections
(i)
}
(ii)(A)
through
{
(vi)
}
(F)
as the
459
commission may define by rule made in accordance with Title 63G, Chapter 3, Utah
460
Administrative Rulemaking Act.
Committee Chair
3 SB0226.SC1.wpd phildean/PVD RLR/PVD 2/26/13 9:14 am
Bill Number
*SB0226*
SB0226