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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