S.B.
226
SALES AND USE TAX AMENDMENTS
Senate Committee
Amendments
Amendment 1 February 25, 2013 11:15 AM
Senator Wayne A. Harper
proposes the following amendments:
1. Page
15, Lines 450 through 460
:
450
(d)
(i)
"Online advertising"
{
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 (1)(d)
{
(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.
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