First Substitute S.B. 139

Senator Wayne A. Harper proposes the following substitute bill:

1 TRANSPORTATION FUNDING REVISIONS
2 2014 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Wayne A. Harper
5 House Sponsor: Johnny Anderson
6
7 LONG TITLE
8 General Description:
9 This bill modifies motor vehicle registration provisions.
10 Highlighted Provisions:
11 This bill:
12 . provides definitions;
13 . increases motor vehicle registration fees for certain motor vehicles of 12,000
14 pounds or less gross laden weight, excluding motorcycles;
15 . provides that the increased portion of certain registration fees shall be deposited in
16 the Transportation Investment Fund of 2005;
17 . amends the penalty amount that is collected from an issuing dealer for a temporary
18 permit that is outstanding after 45 days from the date it is issued;
19 . reduces the amount of certain sales and use tax revenue that is annually deposited in
20 the Transportation Investment Fund of 2005; and
21 . makes technical corrections.
22 Money Appropriated in this Bill:
23 None
24 Other Special Clauses:
25 This bill takes effect on January 1, 2015.

26 Utah Code Sections Affected:
27 AMENDS:
28 41-1a-102 , as last amended by Laws of Utah 2013, Chapter 266
29 41-1a-1201 , as last amended by Laws of Utah 2012, Chapters 207, 207, 356, 356, 397
30 and last amended by Coordination Clause, Laws of Utah 2012, Chapter 397
31 41-1a-1206 , as last amended by Laws of Utah 2012, Chapters 356, 356, 397 and last
32 amended by Coordination Clause, Laws of Utah 2012, Chapter 397
33 41-3-301 , as last amended by Laws of Utah 2008, Chapter 382
34 41-3-302 , as last amended by Laws of Utah 2008, Chapter 382
35 59-12-103 (Effective 07/01/14), as last amended by Laws of Utah 2013, Chapters 150
36 and 227
37
38 Be it enacted by the Legislature of the state of Utah:
39 Section 1. Section 41-1a-102 is amended to read:
40 41-1a-102. Definitions.
41 As used in this chapter:
42 (1) "Actual miles" means the actual distance a vehicle has traveled while in operation.
43 (2) "Actual weight" means the actual unladen weight of a vehicle or combination of
44 vehicles as operated and certified to by a weighmaster.
45 (3) "All-terrain type I vehicle" has the same meaning provided in Section 41-22-2 .
46 (4) "All-terrain type II vehicle" has the same meaning provided in Section 41-22-2 .
47 (5) "Amateur radio operator" means any person licensed by the Federal
48 Communications Commission to engage in private and experimental two-way radio operation
49 on the amateur band radio frequencies.
50 (6) "Branded title" means a title certificate that is labeled:
51 (a) rebuilt and restored to operation;
52 (b) flooded and restored to operation; or
53 (c) not restored to operation.
54 (7) "Camper" means any structure designed, used, and maintained primarily to be
55 mounted on or affixed to a motor vehicle that contains a floor and is designed to provide a
56 mobile dwelling, sleeping place, commercial space, or facilities for human habitation or for

57 camping.
58 (8) "Certificate of title" means a document issued by a jurisdiction to establish a record
59 of ownership between an identified owner and the described vehicle, vessel, or outboard motor.
60 (9) "Certified scale weigh ticket" means a weigh ticket that has been issued by a
61 weighmaster.
62 (10) "Commercial vehicle" means a motor vehicle, trailer, or semitrailer used or
63 maintained for the transportation of persons or property that operates:
64 (a) as a carrier for hire, compensation, or profit; or
65 (b) as a carrier to transport the vehicle owner's goods or property in furtherance of the
66 owner's commercial enterprise.
67 (11) "Commission" means the State Tax Commission.
68 (12) "Dealer" means a person engaged or licensed to engage in the business of buying,
69 selling, or exchanging new or used vehicles, vessels, or outboard motors either outright or on
70 conditional sale, bailment, lease, chattel mortgage, or otherwise or who has an established
71 place of business for the sale, lease, trade, or display of vehicles, vessels, or outboard motors.
72 (13) "Diesel fuel" has the same meaning as defined in Section 59-13-102 .
73 [(13)] (14) "Division" means the Motor Vehicle Division of the commission, created in
74 Section 41-1a-106 .
75 (15) "Electric vehicle" means a motor vehicle that is powered solely by an electric
76 motor drawing current from a rechargeable energy storage system.
77 [(14)] (16) "Essential parts" means all integral and body parts of a vehicle of a type
78 required to be registered in this state, the removal, alteration, or substitution of which would
79 tend to conceal the identity of the vehicle or substantially alter its appearance, model, type, or
80 mode of operation.
81 [(15)] (17) "Farm tractor" means every motor vehicle designed and used primarily as a
82 farm implement for drawing plows, mowing machines, and other implements of husbandry.
83 [(16)] (18) (a) "Farm truck" means a truck used by the owner or operator of a farm
84 solely for his own use in the transportation of:
85 (i) farm products, including livestock and its products, poultry and its products,
86 floricultural and horticultural products;
87 (ii) farm supplies, including tile, fence, and every other thing or commodity used in

88 agricultural, floricultural, horticultural, livestock, and poultry production; and
89 (iii) livestock, poultry, and other animals and things used for breeding, feeding, or
90 other purposes connected with the operation of a farm.
91 (b) "Farm truck" does not include the operation of trucks by commercial processors of
92 agricultural products.
93 [(17)] (19) "Fleet" means one or more commercial vehicles.
94 [(18)] (20) "Foreign vehicle" means a vehicle of a type required to be registered,
95 brought into this state from another state, territory, or country other than in the ordinary course
96 of business by or through a manufacturer or dealer, and not registered in this state.
97 [(19)] (21) "Gross laden weight" means the actual weight of a vehicle or combination
98 of vehicles, equipped for operation, to which shall be added the maximum load to be carried.
99 [(20)] (22) "Highway" or "street" means the entire width between property lines of
100 every way or place of whatever nature when any part of it is open to the public, as a matter of
101 right, for purposes of vehicular traffic.
102 (23) "Hybrid electric vehicle" means a motor vehicle that draws propulsion energy
103 from onboard sources of stored energy that are both:
104 (a) an internal combustion engine or heat engine using consumable fuel; and
105 (b) a rechargeable energy storage system where recharge energy for the energy storage
106 system comes solely from sources onboard the vehicle.
107 [(21)] (24) (a) "Identification number" means the identifying number assigned by the
108 manufacturer or by the division for the purpose of identifying the vehicle, vessel, or outboard
109 motor.
110 (b) "Identification number" includes a vehicle identification number, state assigned
111 identification number, hull identification number, and motor serial number.
112 [(22)] (25) "Implement of husbandry" means every vehicle designed or adapted and
113 used exclusively for an agricultural operation and only incidentally operated or moved upon the
114 highways.
115 [(23)] (26) (a) "In-state miles" means the total number of miles operated in this state
116 during the preceding year by fleet power units.
117 (b) If fleets are composed entirely of trailers or semitrailers, "in-state miles" means the
118 total number of miles that those vehicles were towed on Utah highways during the preceding

119 year.
120 [(24)] (27) "Interstate vehicle" means any commercial vehicle operated in more than
121 one state, province, territory, or possession of the United States or foreign country.
122 [(25)] (28) "Jurisdiction" means a state, district, province, political subdivision,
123 territory, or possession of the United States or any foreign country.
124 [(26)] (29) "Lienholder" means a person with a security interest in particular property.
125 [(27)] (30) "Manufactured home" means a transportable factory built housing unit
126 constructed on or after June 15, 1976, according to the Federal Home Construction and Safety
127 Standards Act of 1974 (HUD Code), in one or more sections, which, in the traveling mode, is
128 eight body feet or more in width or 40 body feet or more in length, or when erected on site, is
129 400 or more square feet, and which is built on a permanent chassis and designed to be used as a
130 dwelling with or without a permanent foundation when connected to the required utilities, and
131 includes the plumbing, heating, air-conditioning, and electrical systems.
132 [(28)] (31) "Manufacturer" means a person engaged in the business of constructing,
133 manufacturing, assembling, producing, or importing new or unused vehicles, vessels, or
134 outboard motors for the purpose of sale or trade.
135 [(29)] (32) "Mobile home" means a transportable factory built housing unit built prior
136 to June 15, 1976, in accordance with a state mobile home code which existed prior to the
137 Federal Manufactured Housing and Safety Standards Act (HUD Code).
138 [(30)] (33) "Motorboat" has the same meaning as provided in Section 73-18-2 .
139 [(31)] (34) "Motorcycle" means a motor vehicle having a saddle for the use of the rider
140 and designed to travel on not more than three wheels in contact with the ground.
141 (35) "Motor fuel" has the same meaning as defined in Section 59-13-102 .
142 [(32)] (36) (a) "Motor vehicle" means a self-propelled vehicle intended primarily for
143 use and operation on the highways.
144 (b) "Motor vehicle" does not include an off-highway vehicle.
145 (37) "Natural gas" means a fuel whose primary constituent is methane.
146 [(33)] (38) (a) "Nonresident" means a person who is not a resident of this state as
147 defined by Section 41-1a-202 , and who does not engage in intrastate business within this state
148 and does not operate in that business any motor vehicle, trailer, or semitrailer within this state.
149 (b) A person who engages in intrastate business within this state and operates in that

150 business any motor vehicle, trailer, or semitrailer in this state or who, even though engaging in
151 interstate commerce, maintains any vehicle in this state as the home station of that vehicle is
152 considered a resident of this state, insofar as that vehicle is concerned in administering this
153 chapter.
154 [(34)] (39) "Odometer" means a device for measuring and recording the actual distance
155 a vehicle travels while in operation, but does not include any auxiliary odometer designed to be
156 periodically reset.
157 [(35)] (40) "Off-highway implement of husbandry" has the same meaning as provided
158 in Section 41-22-2 .
159 [(36)] (41) "Off-highway vehicle" has the same meaning as provided in Section
160 41-22-2 .
161 [(37)] (42) "Operate" means to drive or be in actual physical control of a vehicle or to
162 navigate a vessel.
163 [(38)] (43) "Outboard motor" means a detachable self-contained propulsion unit,
164 excluding fuel supply, used to propel a vessel.
165 [(39)] (44) (a) "Owner" means a person, other than a lienholder, holding title to a
166 vehicle, vessel, or outboard motor whether or not the vehicle, vessel, or outboard motor is
167 subject to a security interest.
168 (b) If a vehicle is the subject of an agreement for the conditional sale or installment
169 sale or mortgage of the vehicle with the right of purchase upon performance of the conditions
170 stated in the agreement and with an immediate right of possession vested in the conditional
171 vendee or mortgagor, or if the vehicle is the subject of a security agreement, then the
172 conditional vendee, mortgagor, or debtor is considered the owner for the purposes of this
173 chapter.
174 (c) If a vehicle is the subject of an agreement to lease, the lessor is considered the
175 owner until the lessee exercises his option to purchase the vehicle.
176 [(40)] (45) "Personalized license plate" means a license plate that has displayed on it a
177 combination of letters, numbers, or both as requested by the owner of the vehicle and assigned
178 to the vehicle by the division.
179 [(41)] (46) (a) "Pickup truck" means a two-axle motor vehicle with motive power
180 manufactured, remanufactured, or materially altered to provide an open cargo area.

181 (b) "Pickup truck" includes motor vehicles with the open cargo area covered with a
182 camper, camper shell, tarp, removable top, or similar structure.
183 [(42)] (47) "Pneumatic tire" means every tire in which compressed air is designed to
184 support the load.
185 [(43)] (48) "Preceding year" means a period of 12 consecutive months fixed by the
186 division that is within 16 months immediately preceding the commencement of the registration
187 or license year in which proportional registration is sought. The division in fixing the period
188 shall conform it to the terms, conditions, and requirements of any applicable agreement or
189 arrangement for the proportional registration of vehicles.
190 [(44)] (49) "Public garage" means every building or other place where vehicles or
191 vessels are kept and stored and where a charge is made for the storage and keeping of vehicles
192 and vessels.
193 [(45)] (50) "Receipt of surrender of ownership documents" means the receipt of
194 surrender of ownership documents described in Section 41-1a-503 .
195 [(46)] (51) "Reconstructed vehicle" means every vehicle of a type required to be
196 registered in this state that is materially altered from its original construction by the removal,
197 addition, or substitution of essential parts, new or used.
198 [(47)] (52) "Recreational vehicle" has the same meaning as provided in Section
199 13-14-102 .
200 [(48)] (53) "Registration" means a document issued by a jurisdiction that allows
201 operation of a vehicle or vessel on the highways or waters of this state for the time period for
202 which the registration is valid and that is evidence of compliance with the registration
203 requirements of the jurisdiction.
204 [(49)] (54) (a) "Registration year" means a 12 consecutive month period commencing
205 with the completion of all applicable registration criteria.
206 (b) For administration of a multistate agreement for proportional registration the
207 division may prescribe a different 12-month period.
208 [(50)] (55) "Repair or replacement" means the restoration of vehicles, vessels, or
209 outboard motors to a sound working condition by substituting any inoperative part of the
210 vehicle, vessel, or outboard motor, or by correcting the inoperative part.
211 [(51)] (56) "Replica vehicle" means:

212 (a) a street rod that meets the requirements under Subsection 41-21-1 (1)(a)(i)(B); or
213 (b) a custom vehicle that meets the requirements under Subsection
214 41-6a-1507 (1)(a)(i)(B).
215 [(52)] (57) "Road tractor" means every motor vehicle designed and used for drawing
216 other vehicles and constructed so it does not carry any load either independently or any part of
217 the weight of a vehicle or load that is drawn.
218 [(53)] (58) "Sailboat" has the same meaning as provided in Section 73-18-2 .
219 [(54)] (59) "Security interest" means an interest that is reserved or created by a security
220 agreement to secure the payment or performance of an obligation and that is valid against third
221 parties.
222 [(55)] (60) "Semitrailer" means every vehicle without motive power designed for
223 carrying persons or property and for being drawn by a motor vehicle and constructed so that
224 some part of its weight and its load rests or is carried by another vehicle.
225 [(56)] (61) "Special group license plate" means a type of license plate designed for a
226 particular group of people or a license plate authorized and issued by the division in accordance
227 with Section 41-1a-418 .
228 [(57)] (62) (a) "Special interest vehicle" means a vehicle used for general
229 transportation purposes and that is:
230 (i) 20 years or older from the current year; or
231 (ii) a make or model of motor vehicle recognized by the division director as having
232 unique interest or historic value.
233 (b) In making [his] the determination under Subsection [(57)] (62)(a), the division
234 director shall give special consideration to:
235 (i) a make of motor vehicle that is no longer manufactured;
236 (ii) a make or model of motor vehicle produced in limited or token quantities;
237 (iii) a make or model of motor vehicle produced as an experimental vehicle or one
238 designed exclusively for educational purposes or museum display; or
239 (iv) a motor vehicle of any age or make that has not been substantially altered or
240 modified from original specifications of the manufacturer and because of its significance is
241 being collected, preserved, restored, maintained, or operated by a collector or hobbyist as a
242 leisure pursuit.

243 [(59)] (63) "Specially constructed vehicle" means every vehicle of a type required to be
244 registered in this state, not originally constructed under a distinctive name, make, model, or
245 type by a generally recognized manufacturer of vehicles, and not materially altered from its
246 original construction.
247 [(58)] (64) (a) "Special mobile equipment" means every vehicle:
248 (i) not designed or used primarily for the transportation of persons or property;
249 (ii) not designed to operate in traffic; and
250 (iii) only incidentally operated or moved over the highways.
251 (b) "Special mobile equipment" includes:
252 (i) farm tractors;
253 (ii) off-road motorized construction or maintenance equipment including backhoes,
254 bulldozers, compactors, graders, loaders, road rollers, tractors, and trenchers; and
255 (iii) ditch-digging apparatus.
256 (c) "Special mobile equipment" does not include a commercial vehicle as defined
257 under Section 72-9-102 .
258 [(60)] (65) "Title" means the right to or ownership of a vehicle, vessel, or outboard
259 motor.
260 [(61)] (66) (a) "Total fleet miles" means the total number of miles operated in all
261 jurisdictions during the preceding year by power units.
262 (b) If fleets are composed entirely of trailers or semitrailers, "total fleet miles" means
263 the number of miles that those vehicles were towed on the highways of all jurisdictions during
264 the preceding year.
265 [(62)] (67) "Trailer" means a vehicle without motive power designed for carrying
266 persons or property and for being drawn by a motor vehicle and constructed so that no part of
267 its weight rests upon the towing vehicle.
268 [(63)] (68) "Transferee" means a person to whom the ownership of property is
269 conveyed by sale, gift, or any other means except by the creation of a security interest.
270 [(64)] (69) "Transferor" means a person who transfers his ownership in property by
271 sale, gift, or any other means except by creation of a security interest.
272 [(65)] (70) "Travel trailer," "camping trailer," or "fifth wheel trailer" means a portable
273 vehicle without motive power, designed as a temporary dwelling for travel, recreational, or

274 vacation use that does not require a special highway movement permit when drawn by a
275 self-propelled motor vehicle.
276 [(66)] (71) "Truck tractor" means a motor vehicle designed and used primarily for
277 drawing other vehicles and not constructed to carry a load other than a part of the weight of the
278 vehicle and load that is drawn.
279 [(67)] (72) "Vehicle" includes a motor vehicle, trailer, semitrailer, off-highway vehicle,
280 manufactured home, and mobile home.
281 [(68)] (73) "Vessel" has the same meaning as provided in Section 73-18-2 .
282 [(69)] (74) "Vintage vehicle" has the same meaning as provided in Section 41-21-1 .
283 [(70)] (75) "Waters of this state" has the same meaning as provided in Section 73-18-2 .
284 [(71)] (76) "Weighmaster" means a person, association of persons, or corporation
285 permitted to weigh vehicles under this chapter.
286 Section 2. Section 41-1a-1201 is amended to read:
287 41-1a-1201. Disposition of fees.
288 (1) All fees received and collected under this part shall be transmitted daily to the state
289 treasurer.
290 (2) Except as provided in Subsections (3), (6), and (7) and Sections 41-1a-422 ,
291 41-1a-1220 , 41-1a-1221 , and 41-1a-1223 all fees collected under this part shall be deposited in
292 the Transportation Fund.
293 (3) Funds generated under Subsections 41-1a-1211 (1)(b)(ii), (6)(b)(ii), and (7) and
294 Section 41-1a-1212 may be used by the commission to cover the costs incurred in issuing
295 license plates under Part 4, License Plates and Registration Indicia.
296 (4) In accordance with Section 63J-1-602.2 , all funds available to the commission for
297 the purchase and distribution of license plates and decals are nonlapsing.
298 (5) (a) Except as provided in Subsections (3) and (5)(b) and Section 41-1a-1205 , the
299 expenses of the commission in enforcing and administering this part shall be provided for by
300 legislative appropriation from the revenues of the Transportation Fund.
301 (b) Three dollars of the registration fees imposed under Subsections 41-1a-1206 (2)(a)
302 and (b) for each vehicle registered for a six-month registration period under Section
303 41-1a-215.5 may be used by the commission to cover the costs incurred in enforcing and
304 administering this part.

305 (6) (a) The following portions of the registration fees imposed under Section
306 41-1a-1206 for each vehicle shall be deposited in the Transportation Investment Fund of 2005
307 created under Section 72-2-124 :
308 (i) $30 of the registration fees imposed under Subsections 41-1a-1206 (1)(a), (1)(b)(i),
309 (1)(b)(ii), (1)(b)(iii), (1)(f), (3), and (6);
310 (ii) $21 of the registration fees imposed under Subsections 41-1a-1206 (1)(c)(i) and
311 (1)(c)(ii);
312 (iii) $2.50 of the registration fee imposed under Subsection 41-1a-1206 (1)(e)(ii);
313 (iv) $23 of the registration fee imposed under Subsection 41-1a-1206 (1)(d)(i);
314 (v) $24.50 of the registration fee imposed under Subsection 41-1a-1206 (1)(e)(i); [and]
315 (vi) $1 of the registration fee imposed under Subsection 41-1a-1206 (1)(d)(ii)[.];
316 (vii) $120 of the registration fee imposed under Subsection 41-1a-1206 (1)(b)(iv);
317 (viii) $150 of the registration fee imposed under Subsection 41-1a-1206 (1)(b)(v);
318 (ix) $125 of the registration fee imposed under Subsection 41-1a-1206 (1)(b)(vi); and
319 (x) $124 of the registration fee imposed under Subsection 41-1a-1206 (1)(b)(vii).
320 (b) The following portions of the registration fees collected for each vehicle registered
321 for a six-month registration period under Section 41-1a-215.5 shall be deposited in the
322 Transportation Investment Fund of 2005 created by Section 72-2-124 :
323 (i) $23.25 of [each] the registration fee [collected] imposed under Subsection
324 41-1a-1206 (2)(a); [and]
325 (ii) $23 of [each] the registration fee [collected] imposed under [Subsection]
326 Subsections 41-1a-1206 (2)(b)[.](i), (2)(b)(ii), and (2)(b)(iii); and
327 (iii) $91 of the registration fee imposed under Subsection 41-1a-1206 (2)(b)(iv);
328 (iv) $113.50 of the registration fee imposed under Subsection 41-1a-1206 (2)(b)(v);
329 (v) $94.50 of the registration fee imposed under Subsection 41-1a-1206 (2)(b)(vi); and
330 (vi) $94 of the registration fee imposed under Subsection 41-1a-1206 (2)(b)(vii).
331 (7) (a) Ninety-four cents of each registration fee imposed under Subsections
332 41-1a-1206 (1)(a) and (b) for each vehicle shall be deposited in the Public Safety Restricted
333 Account created in Section 53-3-106 .
334 (b) Seventy-one cents of each registration fee imposed under Subsections
335 41-1a-1206 (2)(a) and (b) for each vehicle registered for a six-month registration period under

336 Section 41-1a-215.5 shall be deposited in the Public Safety Restricted Account created in
337 Section 53-3-106.
338 Section 3. Section 41-1a-1206 is amended to read:
339 41-1a-1206. Registration fees -- Fees by gross laden weight.
340 (1) Except as provided in Subsections (2) and (3), at the time application is made for
341 registration or renewal of registration of a vehicle or combination of vehicles under this
342 chapter, a registration fee shall be paid to the division as follows:
343 (a) $44.50 for each motorcycle;
344 (b) [$43] for each motor vehicle of 12,000 pounds or less gross laden weight, excluding
345 motorcycles[;]:
346 (i) $43 for each motor vehicle fueled by motor fuel;
347 (ii) $43 for each motor vehicle fueled by diesel fuel;
348 (iii) $43 for each motor vehicle registered under Section 41-1a-301 ;
349 (iv) $133 for each motor vehicle fueled by natural gas;
350 (v) $163 for each electric motor vehicle;
351 (vi) $138 for each hybrid electric motor vehicle; and
352 (vii) $137 for each motor vehicle not described in Subsections (1)(b)(i) through (vi);
353 (c) unless the semitrailer or trailer is exempt from registration under Section 41-1a-202
354 or is registered under Section 41-1a-301 :
355 (i) $31 for each trailer or semitrailer over 750 pounds gross unladen weight; or
356 (ii) $28.50 for each commercial trailer or commercial semitrailer of 750 pounds or less
357 gross unladen weight;
358 (d) (i) $53 for each farm truck over 12,000 pounds, but not exceeding 14,000 pounds
359 gross laden weight; plus
360 (ii) $9 for each 2,000 pounds over 14,000 pounds gross laden weight;
361 (e) (i) $69.50 for each motor vehicle or combination of motor vehicles, excluding farm
362 trucks, over 12,000 pounds, but not exceeding 14,000 pounds gross laden weight; plus
363 (ii) $19 for each 2,000 pounds over 14,000 pounds gross laden weight; and
364 (f) $45 for each vintage vehicle that is less than 40 years old.
365 (2) At the time application is made for registration or renewal of registration of a
366 vehicle under this chapter for a six-month registration period under Section 41-1a-215.5 , a

367 registration fee shall be paid to the division as follows:
368 (a) $33.50 for each motorcycle; and
369 (b) [$32.50] for each motor vehicle of 12,000 pounds or less gross laden weight,
370 excluding motorcycles[.]:
371 (i) $32.50 for each motor vehicle fueled by motor fuel;
372 (ii) $32.50 for each motor vehicle fueled by diesel fuel;
373 (iii) $32.50 for each motor vehicle registered under Section 41-1a-301 ;
374 (iv) $100.50 for each motor vehicle fueled by natural gas;
375 (v) $123 for each electric motor vehicle;
376 (vi) $104 for each hybrid electric motor vehicle; and
377 (vii) $103.50 for each motor vehicle not described in Subsections (2)(b)(i) through (vi).
378 (3) (a) The initial registration fee for a vintage vehicle that is 40 years old or older is
379 $40.
380 (b) A vintage vehicle that is 40 years old or older is exempt from the renewal of
381 registration fees under Subsection (1).
382 (c) A vehicle with a Purple Heart special group license plate issued in accordance with
383 Section 41-1a-421 is exempt from the registration fees under Subsection (1).
384 (4) If a motor vehicle is operated in combination with a semitrailer or trailer, each
385 motor vehicle shall register for the total gross laden weight of all units of the combination if the
386 total gross laden weight of the combination exceeds 12,000 pounds.
387 (5) (a) Registration fee categories under this section are based on the gross laden
388 weight declared in the licensee's application for registration.
389 (b) Gross laden weight shall be computed in units of 2,000 pounds. A fractional part
390 of 2,000 pounds is a full unit.
391 (6) The owner of a commercial trailer or commercial semitrailer may, as an alternative
392 to registering under Subsection (1)(c), apply for and obtain a special registration and license
393 plate for a fee of $130.
394 (7) Except as provided in Section 41-6a-1642 , a truck may not be registered as a farm
395 truck unless:
396 (a) the truck meets the definition of a farm truck under Section 41-1a-102 ; and
397 (b) (i) the truck has a gross vehicle weight rating of more than 12,000 pounds; or

398 (ii) the truck has a gross vehicle weight rating of 12,000 pounds or less and the owner
399 submits to the division a certificate of emissions inspection or a waiver in compliance with
400 Section 41-6a-1642 .
401 (8) A violation of Subsection (7) is a class B misdemeanor that shall be punished by a
402 fine of not less than $200.
403 (9) Trucks used exclusively to pump cement, bore wells, or perform crane services
404 with a crane lift capacity of five or more tons, are exempt from 50% of the amount of the fees
405 required for those vehicles under this section.
406 Section 4. Section 41-3-301 is amended to read:
407 41-3-301. Sale by dealer, sale by auction -- Temporary permit -- Delivery of
408 certificate of title or origin -- Notice to division.
409 (1) (a) (i) Each dealer licensed under Part 2, Licensing, upon the sale and delivery of
410 any motor vehicle for which a temporary permit is issued under Section 41-3-302 shall within
411 45 days submit a certificate of title or manufacturer's certificate of origin for that motor vehicle,
412 endorsed according to law, to the Motor Vehicle Division, accompanied by all documents
413 required to obtain a new certificate of title and registration in the new owner's name.
414 (ii) Each dealer is responsible and liable for the registration fee for a vehicle described
415 in Subsection (1)(a)(i).
416 (b) If a temporary permit is not issued, the certificate of title or manufacturer's
417 certificate of origin shall be delivered to the vendee, endorsed according to law, within 48
418 hours, unless the vendee is a dealer or dismantler in which case the title or manufacturer's
419 certificate of origin shall be delivered within 21 days.
420 (c) (i) A motor vehicle consigned to an auction and sold is considered sold by the
421 consignor to the auction and then sold by the auction to the consignee.
422 (ii) Both the consignor and auction are subject to this section.
423 (d) (i) (A) A motor vehicle consigned to a wholesale motor vehicle auction and sold to
424 a licensed dealer or dismantler is considered sold by the consignor to the licensed dealer or
425 dismantler.
426 (B) Both the consignor and the wholesale motor vehicle auction are subject to the title
427 delivery requirements of Subsection (1)(b).
428 (C) The consignor, or the wholesale motor vehicle auction as the consignor's agent,

429 shall endorse the certificate of title according to law. By endorsing the certificate of title as
430 agent of the consignor, the wholesale motor vehicle auction does not become the owner, seller,
431 or assignor of title.
432 (ii) (A) A wholesale motor vehicle auction may purchase or sell motor vehicles in its
433 own name.
434 (B) If a wholesale motor vehicle auction purchases or sells a motor vehicle in its own
435 name, the wholesale motor vehicle auction is subject to Subsections (1)(a) and (1)(b).
436 (2) (a) (i) Each dealer licensed under Part 2, Licensing, upon the sale and delivery of a
437 motor vehicle for which a temporary permit is issued under Section 41-3-302 , shall within 45
438 days give written notice of the sale to the Motor Vehicle Division upon a form provided by the
439 Motor Vehicle Division.
440 (ii) The notice shall contain:
441 (A) the date of the sale;
442 (B) the names and addresses of the dealer and the purchaser;
443 (C) a description of the motor vehicle;
444 (D) the motor vehicle's odometer reading at the time of the sale; and
445 (E) other information required by the division.
446 (b) If no temporary permit is issued, the notice shall be filed with the division within
447 45 days after the sale, and a duplicate copy shall be given to the purchaser at the time of sale,
448 unless the purchaser is a dealer or dismantler.
449 (c) The administrator may make rules in accordance with Title 63G, Chapter 3, Utah
450 Administrative Rulemaking Act, providing that the notice required under Subsections (2)(a)
451 and (2)(b) may be filed in electronic form or on magnetic media.
452 Section 5. Section 41-3-302 is amended to read:
453 41-3-302. Temporary permits -- Purchasers of motor vehicles -- Penalty for use
454 after expiration -- Sale and rescission.
455 (1) (a) [(i)] A dealer or the division may issue a temporary permit.
456 [(ii)] (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking
457 Act, the administrator shall makes rules for the issuance of a temporary permit under
458 Subsection (1)(a)[(i)].
459 [(iii)] (c) The division shall furnish the forms for temporary permits issued by dealers

460 under Subsection (1)(a)[(i)].
461 [(b)] (2) A dealer may issue a temporary permit to a bona fide purchaser of a motor
462 vehicle for a period not to exceed 45 days on a motor vehicle sold to the purchaser by the
463 dealer.
464 [(c) The] (3) Except as provided in Subsection (4), the dealer [is responsible and liable
465 for the registration fee of] shall pay a fee of $50 for each motor vehicle for which [the] a permit
466 is issued under this section.
467 [(d) All issued temporary permits that are outstanding after 45 days from the date they
468 are issued are delinquent and a penalty equal to the registration fee shall be collected from the
469 issuing dealer.]
470 [(2) If a temporary permit is issued by a dealer under this section and the sale of the
471 motor vehicle is subsequently rescinded, the temporary permit may be voided and the issuing
472 dealer is not liable for the registration fee or penalty.]
473 (4) A dealer is not required to pay the fee required under Subsection (3):
474 (a) if a Utah registration is obtained for the motor vehicle within the time frame
475 allowed under Subsection (2); or
476 (b) if the sale of the motor vehicle for which the temporary permit is issued under this
477 section is subsequently rescinded and the temporary permit is voided.
478 Section 6. Section 59-12-103 (Effective 07/01/14) is amended to read:
479 59-12-103 (Effective 07/01/14). Sales and use tax base -- Rates -- Effective dates --
480 Use of sales and use tax revenues.
481 (1) A tax is imposed on the purchaser as provided in this part for amounts paid or
482 charged for the following transactions:
483 (a) retail sales of tangible personal property made within the state;
484 (b) amounts paid for:
485 (i) telecommunications service, other than mobile telecommunications service, that
486 originates and terminates within the boundaries of this state;
487 (ii) mobile telecommunications service that originates and terminates within the
488 boundaries of one state only to the extent permitted by the Mobile Telecommunications
489 Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
490 (iii) an ancillary service associated with a:

491 (A) telecommunications service described in Subsection (1)(b)(i); or
492 (B) mobile telecommunications service described in Subsection (1)(b)(ii);
493 (c) sales of the following for commercial use:
494 (i) gas;
495 (ii) electricity;
496 (iii) heat;
497 (iv) coal;
498 (v) fuel oil; or
499 (vi) other fuels;
500 (d) sales of the following for residential use:
501 (i) gas;
502 (ii) electricity;
503 (iii) heat;
504 (iv) coal;
505 (v) fuel oil; or
506 (vi) other fuels;
507 (e) sales of prepared food;
508 (f) except as provided in Section 59-12-104 , amounts paid or charged as admission or
509 user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
510 exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
511 fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
512 television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
513 driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
514 tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
515 horseback rides, sports activities, or any other amusement, entertainment, recreation,
516 exhibition, cultural, or athletic activity;
517 (g) amounts paid or charged for services for repairs or renovations of tangible personal
518 property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
519 (i) the tangible personal property; and
520 (ii) parts used in the repairs or renovations of the tangible personal property described
521 in Subsection (1)(g)(i), whether or not any parts are actually used in the repairs or renovations

522 of that tangible personal property;
523 (h) except as provided in Subsection 59-12-104 (7), amounts paid or charged for
524 assisted cleaning or washing of tangible personal property;
525 (i) amounts paid or charged for tourist home, hotel, motel, or trailer court
526 accommodations and services that are regularly rented for less than 30 consecutive days;
527 (j) amounts paid or charged for laundry or dry cleaning services;
528 (k) amounts paid or charged for leases or rentals of tangible personal property if within
529 this state the tangible personal property is:
530 (i) stored;
531 (ii) used; or
532 (iii) otherwise consumed;
533 (l) amounts paid or charged for tangible personal property if within this state the
534 tangible personal property is:
535 (i) stored;
536 (ii) used; or
537 (iii) consumed; and
538 (m) amounts paid or charged for a sale:
539 (i) (A) of a product transferred electronically; or
540 (B) of a repair or renovation of a product transferred electronically; and
541 (ii) regardless of whether the sale provides:
542 (A) a right of permanent use of the product; or
543 (B) a right to use the product that is less than a permanent use, including a right:
544 (I) for a definite or specified length of time; and
545 (II) that terminates upon the occurrence of a condition.
546 (2) (a) Except as provided in Subsections (2)(b) through (e), a state tax and a local tax
547 is imposed on a transaction described in Subsection (1) equal to the sum of:
548 (i) a state tax imposed on the transaction at a tax rate equal to the sum of:
549 (A) 4.70%; and
550 (B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
551 and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
552 through 59-12-215 is in a county in which the state imposes the tax under Part 18, Additional

553 State Sales and Use Tax Act; and
554 (II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
555 and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
556 through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state
557 imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
558 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
559 transaction under this chapter other than this part.
560 (b) Except as provided in Subsection (2)(d) or (e), a state tax and a local tax is imposed
561 on a transaction described in Subsection (1)(d) equal to the sum of:
562 (i) a state tax imposed on the transaction at a tax rate of 2%; and
563 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
564 transaction under this chapter other than this part.
565 (c) Except as provided in Subsection (2)(d) or (e), a state tax and a local tax is imposed
566 on amounts paid or charged for food and food ingredients equal to the sum of:
567 (i) a state tax imposed on the amounts paid or charged for food and food ingredients at
568 a tax rate of 1.75%; and
569 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
570 amounts paid or charged for food and food ingredients under this chapter other than this part.
571 (d) (i) For a bundled transaction that is attributable to food and food ingredients and
572 tangible personal property other than food and food ingredients, a state tax and a local tax is
573 imposed on the entire bundled transaction equal to the sum of:
574 (A) a state tax imposed on the entire bundled transaction equal to the sum of:
575 (I) the tax rate described in Subsection (2)(a)(i)(A); and
576 (II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
577 Sales and Use Tax Act, if the location of the transaction as determined under Sections
578 59-12-211 through 59-12-215 is in a county in which the state imposes the tax under Part 18,
579 Additional State Sales and Use Tax Act; and
580 (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
581 Sales and Use Tax Act, if the location of the transaction as determined under Sections
582 59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which
583 the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and

584 (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates
585 described in Subsection (2)(a)(ii).
586 (ii) If an optional computer software maintenance contract is a bundled transaction that
587 consists of taxable and nontaxable products that are not separately itemized on an invoice or
588 similar billing document, the purchase of the optional computer software maintenance contract
589 is 40% taxable under this chapter and 60% nontaxable under this chapter.
590 (iii) Subject to Subsection (2)(d)(iv), for a bundled transaction other than a bundled
591 transaction described in Subsection (2)(d)(i) or (ii):
592 (A) if the sales price of the bundled transaction is attributable to tangible personal
593 property, a product, or a service that is subject to taxation under this chapter and tangible
594 personal property, a product, or service that is not subject to taxation under this chapter, the
595 entire bundled transaction is subject to taxation under this chapter unless:
596 (I) the seller is able to identify by reasonable and verifiable standards the tangible
597 personal property, product, or service that is not subject to taxation under this chapter from the
598 books and records the seller keeps in the seller's regular course of business; or
599 (II) state or federal law provides otherwise; or
600 (B) if the sales price of a bundled transaction is attributable to two or more items of
601 tangible personal property, products, or services that are subject to taxation under this chapter
602 at different rates, the entire bundled transaction is subject to taxation under this chapter at the
603 higher tax rate unless:
604 (I) the seller is able to identify by reasonable and verifiable standards the tangible
605 personal property, product, or service that is subject to taxation under this chapter at the lower
606 tax rate from the books and records the seller keeps in the seller's regular course of business; or
607 (II) state or federal law provides otherwise.
608 (iv) For purposes of Subsection (2)(d)(iii), books and records that a seller keeps in the
609 seller's regular course of business includes books and records the seller keeps in the regular
610 course of business for nontax purposes.
611 (e) (i) Except as otherwise provided in this chapter and subject to Subsections (2)(e)(ii)
612 and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a
613 product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental
614 of tangible personal property, other property, a product, or a service that is not subject to

615 taxation under this chapter, the entire transaction is subject to taxation under this chapter unless
616 the seller, at the time of the transaction:
617 (A) separately states the portion of the transaction that is not subject to taxation under
618 this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or
619 (B) is able to identify by reasonable and verifiable standards, from the books and
620 records the seller keeps in the seller's regular course of business, the portion of the transaction
621 that is not subject to taxation under this chapter.
622 (ii) A purchaser and a seller may correct the taxability of a transaction if:
623 (A) after the transaction occurs, the purchaser and the seller discover that the portion of
624 the transaction that is not subject to taxation under this chapter was not separately stated on an
625 invoice, bill of sale, or similar document provided to the purchaser because of an error or
626 ignorance of the law; and
627 (B) the seller is able to identify by reasonable and verifiable standards, from the books
628 and records the seller keeps in the seller's regular course of business, the portion of the
629 transaction that is not subject to taxation under this chapter.
630 (iii) For purposes of Subsections (2)(e)(i) and (ii), books and records that a seller keeps
631 in the seller's regular course of business includes books and records the seller keeps in the
632 regular course of business for nontax purposes.
633 (f) (i) If the sales price of a transaction is attributable to two or more items of tangible
634 personal property, products, or services that are subject to taxation under this chapter at
635 different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate
636 unless the seller, at the time of the transaction:
637 (A) separately states the items subject to taxation under this chapter at each of the
638 different rates on an invoice, bill of sale, or similar document provided to the purchaser; or
639 (B) is able to identify by reasonable and verifiable standards the tangible personal
640 property, product, or service that is subject to taxation under this chapter at the lower tax rate
641 from the books and records the seller keeps in the seller's regular course of business.
642 (ii) For purposes of Subsection (2)(f)(i), books and records that a seller keeps in the
643 seller's regular course of business includes books and records the seller keeps in the regular
644 course of business for nontax purposes.
645 (g) Subject to Subsections (2)(h) and (i), a tax rate repeal or tax rate change for a tax

646 rate imposed under the following shall take effect on the first day of a calendar quarter:
647 (i) Subsection (2)(a)(i)(A);
648 (ii) Subsection (2)(b)(i);
649 (iii) Subsection (2)(c)(i); or
650 (iv) Subsection (2)(d)(i)(A)(I).
651 (h) (i) A tax rate increase takes effect on the first day of the first billing period that
652 begins on or after the effective date of the tax rate increase if the billing period for the
653 transaction begins before the effective date of a tax rate increase imposed under:
654 (A) Subsection (2)(a)(i)(A);
655 (B) Subsection (2)(b)(i);
656 (C) Subsection (2)(c)(i); or
657 (D) Subsection (2)(d)(i)(A)(I).
658 (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
659 statement for the billing period is rendered on or after the effective date of the repeal of the tax
660 or the tax rate decrease imposed under:
661 (A) Subsection (2)(a)(i)(A);
662 (B) Subsection (2)(b)(i);
663 (C) Subsection (2)(c)(i); or
664 (D) Subsection (2)(d)(i)(A)(I).
665 (i) (i) For a tax rate described in Subsection (2)(i)(ii), if a tax due on a catalogue sale is
666 computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal or
667 change in a tax rate takes effect:
668 (A) on the first day of a calendar quarter; and
669 (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change.
670 (ii) Subsection (2)(i)(i) applies to the tax rates described in the following:
671 (A) Subsection (2)(a)(i)(A);
672 (B) Subsection (2)(b)(i);
673 (C) Subsection (2)(c)(i); or
674 (D) Subsection (2)(d)(i)(A)(I).
675 (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
676 the commission may by rule define the term "catalogue sale."

677 (3) (a) The following state taxes shall be deposited into the General Fund:
678 (i) the tax imposed by Subsection (2)(a)(i)(A);
679 (ii) the tax imposed by Subsection (2)(b)(i);
680 (iii) the tax imposed by Subsection (2)(c)(i); or
681 (iv) the tax imposed by Subsection (2)(d)(i)(A)(I).
682 (b) The following local taxes shall be distributed to a county, city, or town as provided
683 in this chapter:
684 (i) the tax imposed by Subsection (2)(a)(ii);
685 (ii) the tax imposed by Subsection (2)(b)(ii);
686 (iii) the tax imposed by Subsection (2)(c)(ii); and
687 (iv) the tax imposed by Subsection (2)(d)(i)(B).
688 (4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
689 2003, the lesser of the following amounts shall be expended as provided in Subsections (4)(b)
690 through (g):
691 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
692 (A) by a 1/16% tax rate on the transactions described in Subsection (1); and
693 (B) for the fiscal year; or
694 (ii) $17,500,000.
695 (b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
696 described in Subsection (4)(a) shall be transferred each year as dedicated credits to the
697 Department of Natural Resources to:
698 (A) implement the measures described in Subsections 79-2-303 (3)(a) through (d) to
699 protect sensitive plant and animal species; or
700 (B) award grants, up to the amount authorized by the Legislature in an appropriations
701 act, to political subdivisions of the state to implement the measures described in Subsections
702 79-2-303 (3)(a) through (d) to protect sensitive plant and animal species.
703 (ii) Money transferred to the Department of Natural Resources under Subsection
704 (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
705 person to list or attempt to have listed a species as threatened or endangered under the
706 Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
707 (iii) At the end of each fiscal year:

708 (A) 50% of any unexpended dedicated credits shall lapse to the Water Resources
709 Conservation and Development Fund created in Section 73-10-24 ;
710 (B) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
711 Program Subaccount created in Section 73-10c-5 ; and
712 (C) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
713 Program Subaccount created in Section 73-10c-5 .
714 (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
715 Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
716 created in Section 4-18-106 .
717 (d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
718 in Subsection (4)(a) shall be transferred each year as dedicated credits to the Division of Water
719 Rights to cover the costs incurred in hiring legal and technical staff for the adjudication of
720 water rights.
721 (ii) At the end of each fiscal year:
722 (A) 50% of any unexpended dedicated credits shall lapse to the Water Resources
723 Conservation and Development Fund created in Section 73-10-24 ;
724 (B) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
725 Program Subaccount created in Section 73-10c-5 ; and
726 (C) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
727 Program Subaccount created in Section 73-10c-5 .
728 (e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
729 in Subsection (4)(a) shall be deposited in the Water Resources Conservation and Development
730 Fund created in Section 73-10-24 for use by the Division of Water Resources.
731 (ii) In addition to the uses allowed of the Water Resources Conservation and
732 Development Fund under Section 73-10-24 , the Water Resources Conservation and
733 Development Fund may also be used to:
734 (A) conduct hydrologic and geotechnical investigations by the Division of Water
735 Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
736 quantifying surface and ground water resources and describing the hydrologic systems of an
737 area in sufficient detail so as to enable local and state resource managers to plan for and
738 accommodate growth in water use without jeopardizing the resource;

739 (B) fund state required dam safety improvements; and
740 (C) protect the state's interest in interstate water compact allocations, including the
741 hiring of technical and legal staff.
742 (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
743 in Subsection (4)(a) shall be deposited in the Utah Wastewater Loan Program Subaccount
744 created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
745 (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
746 in Subsection (4)(a) shall be deposited in the Drinking Water Loan Program Subaccount
747 created in Section 73-10c-5 for use by the Division of Drinking Water to:
748 (i) provide for the installation and repair of collection, treatment, storage, and
749 distribution facilities for any public water system, as defined in Section 19-4-102 ;
750 (ii) develop underground sources of water, including springs and wells; and
751 (iii) develop surface water sources.
752 (5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
753 2006, the difference between the following amounts shall be expended as provided in this
754 Subsection (5), if that difference is greater than $1:
755 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
756 fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
757 (ii) $17,500,000.
758 (b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
759 (A) transferred each fiscal year to the Department of Natural Resources as dedicated
760 credits; and
761 (B) expended by the Department of Natural Resources for watershed rehabilitation or
762 restoration.
763 (ii) At the end of each fiscal year, 100% of any unexpended dedicated credits described
764 in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation and Development Fund
765 created in Section 73-10-24 .
766 (c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
767 remaining difference described in Subsection (5)(a) shall be:
768 (A) transferred each fiscal year to the Division of Water Resources as dedicated
769 credits; and

770 (B) expended by the Division of Water Resources for cloud-seeding projects
771 authorized by Title 73, Chapter 15, Modification of Weather.
772 (ii) At the end of each fiscal year, 100% of any unexpended dedicated credits described
773 in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation and Development Fund
774 created in Section 73-10-24 .
775 (d) After making the transfers required by Subsections (5)(b) and (c), 94% of the
776 remaining difference described in Subsection (5)(a) shall be deposited into the Water
777 Resources Conservation and Development Fund created in Section 73-10-24 for use by the
778 Division of Water Resources for:
779 (i) preconstruction costs:
780 (A) as defined in Subsection 73-26-103 (6) for projects authorized by Title 73, Chapter
781 26, Bear River Development Act; and
782 (B) as defined in Subsection 73-28-103 (8) for the Lake Powell Pipeline project
783 authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
784 (ii) the cost of employing a civil engineer to oversee any project authorized by Title 73,
785 Chapter 26, Bear River Development Act;
786 (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
787 authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
788 (iv) other uses authorized under Sections 73-10-24 , 73-10-25.1 , 73-10-30 , and
789 Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
790 (e) After making the transfers required by Subsections (5)(b) and (c) and subject to
791 Subsection (5)(f), 6% of the remaining difference described in Subsection (5)(a) shall be
792 transferred each year as dedicated credits to the Division of Water Rights to cover the costs
793 incurred for employing additional technical staff for the administration of water rights.
794 (f) At the end of each fiscal year, any unexpended dedicated credits described in
795 Subsection (5)(e) over $150,000 lapse to the Water Resources Conservation and Development
796 Fund created in Section 73-10-24 .
797 (6) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
798 2003, and for taxes listed under Subsection (3)(a), the amount of revenue generated by a 1/16%
799 tax rate on the transactions described in Subsection (1) for the fiscal year shall be deposited in
800 the Transportation Fund created by Section 72-2-102 .

801 (7) Notwithstanding Subsection (3)(a), beginning on July 1, 2012, the Division of
802 Finance shall deposit into the Transportation Investment Fund of 2005 created in Section
803 72-2-124 a portion of the taxes listed under Subsection (3)(a) equal to the revenues generated
804 by a 1/64% tax rate on the taxable transactions under Subsection (1).
805 (8) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited in
806 Subsection (7), and subject to Subsection (8)(b), for a fiscal year beginning on or after July 1,
807 2012, the Division of Finance shall deposit into the Transportation Investment Fund of 2005
808 created by Section 72-2-124 :
809 (i) a portion of the taxes listed under Subsection (3)(a) in an amount equal to 8.3% of
810 the revenues collected from the following taxes, which represents a portion of the
811 approximately 17% of sales and use tax revenues generated annually by the sales and use tax
812 on vehicles and vehicle-related products:
813 (A) the tax imposed by Subsection (2)(a)(i)(A);
814 (B) the tax imposed by Subsection (2)(b)(i);
815 (C) the tax imposed by Subsection (2)(c)(i); and
816 (D) the tax imposed by Subsection (2)(d)(i)(A)(I); plus
817 (ii) an amount equal to 30% of the growth in the amount of revenues collected in the
818 current fiscal year from the sales and use taxes described in Subsections (8)(a)(i)(A) through
819 (D) that exceeds the amount collected from the sales and use taxes described in Subsections
820 (8)(a)(i)(A) through (D) in the 2010-11 fiscal year.
821 (b) (i) Subject to Subsections (8)(b)(ii) and (iii), in any fiscal year that the portion of
822 the sales and use taxes deposited under Subsection (8)(a) represents an amount that is a total
823 lower percentage of the sales and use taxes described in Subsections (8)(a)(i)(A) through (D)
824 generated in the current fiscal year than the total percentage of sales and use taxes deposited in
825 the previous fiscal year, the Division of Finance shall deposit an amount under Subsection
826 (8)(a) equal to the product of:
827 (A) the total percentage of sales and use taxes deposited under Subsection (8)(a) in the
828 previous fiscal year; and
829 (B) the total sales and use tax revenue generated by the taxes described in Subsections
830 (8)(a)(i)(A) through (D) in the current fiscal year.
831 (ii) In any fiscal year in which the portion of the sales and use taxes deposited under

832 Subsection (8)(a) would exceed 17% of the revenues collected from the sales and use taxes
833 described in Subsections (8)(a)(i)(A) through (D) in the current fiscal year, the Division of
834 Finance shall deposit 17% of the revenues collected from the sales and use taxes described in
835 Subsections (8)(a)(i)(A) through (D) for the current fiscal year under Subsection (8)(a).
836 (iii) In all subsequent fiscal years after a year in which 17% of the revenues collected
837 from the sales and use taxes described in Subsections (8)(a)(i)(A) through (D) was deposited
838 under Subsection (8)(a), the Division of Finance shall annually deposit 17% of the revenues
839 collected from the sales and use taxes described in Subsections (8)(a)(i)(A) through (D) in the
840 current fiscal year under Subsection (8)(a).
841 (9) Notwithstanding Subsection (3)(a), and in addition to the amounts deposited under
842 Subsections (7) and (8), for a fiscal year beginning on or after July 1, [2012] 2015, the Division
843 of Finance shall annually deposit [$90,000,000] $86,967,500 of the revenues generated by the
844 taxes listed under Subsection (3)(a) into the Transportation Investment Fund of 2005 created by
845 Section 72-2-124 .
846 (10) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
847 2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
848 created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009 .
849 (11) (a) Notwithstanding Subsection (3)(a), except as provided in Subsection (11)(b),
850 and in addition to any amounts deposited under Subsections (7), (8), and (9), beginning on July
851 1, 2012, the Division of Finance shall deposit into the Transportation Investment Fund of 2005
852 created by Section 72-2-124 the amount of tax revenue generated by a .025% tax rate on the
853 transactions described in Subsection (1).
854 (b) For purposes of Subsection (11)(a), the Division of Finance may not deposit into
855 the Transportation Investment Fund of 2005 any tax revenue generated by amounts paid or
856 charged for food and food ingredients, except for tax revenue generated by a bundled
857 transaction attributable to food and food ingredients and tangible personal property other than
858 food and food ingredients described in Subsection (2)(d).
859 (12) (a) Notwithstanding Subsection (3)(a), and except as provided in Subsection
860 (12)(b), beginning on January 1, 2009, the Division of Finance shall deposit into the
861 Transportation Fund created by Section 72-2-102 the amount of tax revenue generated by a
862 .025% tax rate on the transactions described in Subsection (1) to be expended to address

863 chokepoints in construction management.
864 (b) For purposes of Subsection (12)(a), the Division of Finance may not deposit into
865 the Transportation Fund any tax revenue generated by amounts paid or charged for food and
866 food ingredients, except for tax revenue generated by a bundled transaction attributable to food
867 and food ingredients and tangible personal property other than food and food ingredients
868 described in Subsection (2)(d).
869 (13) Notwithstanding Subsections (4) through (12), an amount required to be expended
870 or deposited in accordance with Subsections (4) through (12) may not include an amount the
871 Division of Finance deposits in accordance with Section 59-12-103.2 .
872 Section 7. Effective date.
873 This bill takes effect on January 1, 2015.