(i) the purchaser is an establishment described in NAICS Subsector 713, Amusement,
Gambling, and Recreation Industries. of the 2012 North American Industry Classification System of the
federal Executive Office of the President, Office of Management and Budget;
810
{
(i)
}
(ii)
the machinery or equipment
:
(A)
has an economic life of three or more years; and
(B) is used by one or more persons who pay admission or user fees described in Subsection
59-12-103(1)(f) to the purchaser of the machinery and equipment; and
811
{
(ii)
}
(iii)
51% or more of the purchaser's sales revenue for the previous calendar quarter is:
812
(A) amounts paid or charged as admission or user fees described in Subsection
813
59-12-103
(1)(f); and
814
(B) subject to taxation under this chapter;
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LRGC
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