S.B.
226
SALES AND USE TAX AMENDMENTS
Senate Floor
Amendments
Amendment 2 March 4, 2013 3:21 PM
Senator Wayne A. Harper
proposes the following amendments:
1. Page
15, Lines 450 through 460
Senate Committee Amendments
2-26-2013
:
450
(d)S. (i) .S "Online advertising" S. [includes:] means advertising that is
450a
anonymous and passive in nature.
450b
(ii) "Online advertising
"
includes:
451
[(i)] (A)
an
{
[
}
email communication[
{
]
}
,]
{
advertising
}
.S generated as a
result of
451a
generic algorithmic functions S. [that are
452
anonymous and passive in nature] .S
if the email communication does not target a specific person
;
453
S. [(ii)] (B) .S an advertisement tied to an Internet search engine;
454
S. [(iii)] (C) .S a banner advertisement;
455
S. [(iv)] (D) .S a click-through advertisement;
456
S. [(v)] (E) .S a cost-per-action advertisement;
457
S. [(vi)] (F) .S a link to a seller's website; or
458
S. [(vii)] (G) .S an online advertising service similar to Subsections (1)(d) S. [(i)]
458a
(ii)(A) .S through S. [(vi)] (F) .S 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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LRGC
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