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8 LONG TITLE
9 Committee Note:
10 The Judiciary Interim Committee recommended this bill.
11 General Description:
12 This bill modifies provisions relating to the Administrative Office of the Courts.
13 Highlighted Provisions:
14 This bill:
15 ▸ removes the Office of the Court Administrator from the Legislative Oversight and
16 Sunset Act;
17 ▸ provides for consistent use of the terms "Administrative Office of the Courts" and
18 "state court administrator";
19 ▸ clarifies that the state court administrator serves at the pleasure of the Judicial
20 Council and the Supreme Court; and
21 ▸ makes technical changes.
22 Money Appropriated in this Bill:
23 None
24 Other Special Clauses:
25 None
26 Utah Code Sections Affected:
27 AMENDS:
28 20A-1-506, as last amended by Laws of Utah 2017, Chapter 115
29 36-21-1, as enacted by Laws of Utah 1995, Chapter 44
30 41-6a-2002, as last amended by Laws of Utah 2014, Chapter 276
31 59-12-102, as last amended by Laws of Utah 2017, Chapters 181, 382, and 422
32 63A-3-110, as enacted by Laws of Utah 2017, Chapter 354
33 63B-5-201, as last amended by Laws of Utah 2016, Chapter 144
34 63G-2-103, as last amended by Laws of Utah 2017, Chapters 196 and 441
35 63I-1-278, as last amended by Laws of Utah 2016, Chapters 325 and 398
36 63I-5-201, as last amended by Laws of Utah 2016, Chapters 144 and 195
37 67-8-5, as last amended by Laws of Utah 2015, Chapter 289
38 76-8-309, as last amended by Laws of Utah 2004, Chapter 274
39 77-10a-2, as last amended by Laws of Utah 2010, Chapters 34 and 96
40 78A-2-103, as renumbered and amended by Laws of Utah 2008, Chapter 3
41 78A-2-104, as last amended by Laws of Utah 2009, Chapter 32
42 78A-2-105, as renumbered and amended by Laws of Utah 2008, Chapter 3
43 78A-2-107, as renumbered and amended by Laws of Utah 2008, Chapter 3
44 78A-2-108, as renumbered and amended by Laws of Utah 2008, Chapter 3
45 78A-2-109, as renumbered and amended by Laws of Utah 2008, Chapter 3
46 78A-2-301, as last amended by Laws of Utah 2015, Chapters 99 and 313
47 78A-11-106, as renumbered and amended by Laws of Utah 2008, Chapter 3
48 78B-1-117, as last amended by Laws of Utah 2014, Chapter 233
49
50 Be it enacted by the Legislature of the state of Utah:
51 Section 1. Section 20A-1-506 is amended to read:
52 20A-1-506. Vacancy in the office of justice court judge.
53 (1) As used in this section:
54 (a) "Appointing authority" means:
55 (i) for a county:
56 (A) the chair of the county commission in a county having the county commission or
57 expanded county commission form of county government; and
58 (B) the county executive in a county having the county executive-council form of
59 government; and
60 (ii) for a city or town, the mayor of the city or town.
61 (b) "Local legislative body" means:
62 (i) for a county, the county commission or county council; and
63 (ii) for a city or town, the council of the city or town.
64 (2) (a) If a vacancy occurs in the office of a municipal justice court judge before the
65 completion of the judge's term of office, the appointing authority:
66 (i) shall fill the vacancy by following the procedures and requirements for
67 appointments in Section 78A-7-202; and
68 (ii) may contract with a justice court judge of the county, an adjacent county, or another
69 municipality within those counties for judicial services until the vacancy is filled.
70 (b) The appointing authority shall notify the [
71 Administrative Office of the Courts in writing of an appointment of a municipal justice court
72 judge under this section within 30 days after the appointment is made.
73 (3) (a) If a vacancy occurs in the office of a county justice court judge before the
74 completion of the judge's term of office, the appointing authority shall fill the vacancy by
75 following the procedures and requirements for appointments in Section 78A-7-202.
76 (b) The appointing authority shall notify the [
77 Administrative Office of the Courts in writing of an appointment of a county justice court
78 judge under this section within 30 days after the appointment is made.
79 (4) (a) When a vacancy occurs in the office of a justice court judge, the appointing
80 authority shall:
81 (i) advertise the vacancy and solicit applications for the vacancy;
82 (ii) appoint the best qualified candidate to office based solely upon fitness for office;
83 (iii) comply with the procedures and requirements of Title 52, Chapter 3, Prohibiting
84 Employment of Relatives, in making appointments to fill the vacancy; and
85 (iv) submit the name of the appointee to the local legislative body.
86 (b) If the local legislative body does not confirm the appointment within 30 days of
87 submission, the appointing authority may either appoint another of the applicants or reopen the
88 vacancy by advertisement and solicitations of applications.
89 Section 2. Section 36-21-1 is amended to read:
90 36-21-1. Definition -- Deadline for state governmental entities filing legislation --
91 Waiver.
92 (1) "Governmental entity" means:
93 (a) the executive branch of the state, including all departments, institutions, boards,
94 divisions, bureaus, offices, commissions, committees, and elected officials;
95 (b) the judicial branch of the state, including the courts, the Judicial Council, the
96 [
97 administrative units in the judicial branch;
98 (c) the State Board of Education, the State Board of Regents, and any state-funded
99 institution of higher education or public education;
100 (d) the National Guard;
101 (e) all quasi independent entities created by statute; and
102 (f) any political subdivision of the state, including any county, city, town, school
103 district, public transit district, redevelopment agency, special improvement or taxing district.
104 (2) Legislation requested by a governmental entity may not be considered by the
105 Legislature during the annual general session unless:
106 (a) at the time the request for legislation is made it has a legislative sponsor;
107 (b) the request for legislation is filed with the Office of Legislative Research and
108 General Counsel by December 1st of the year immediately before the Legislature's annual
109 general session; and
110 (c) at the time the request for legislation is filed, it includes the purpose of the measure
111 and all necessary drafting information.
112 (3) The Legislature, by motion and with the approval of a majority vote in one house,
113 may waive this requirement.
114 (4) It is the intent of the Legislature that these agency requests will not be given higher
115 priority than individual legislative requests filed at a later date.
116 Section 3. Section 41-6a-2002 is amended to read:
117 41-6a-2002. Definitions.
118 As used in this section:
119 (1) "Automatic license plate reader system" means a system of one or more mobile or
120 fixed automated high-speed cameras used in combination with computer algorithms to convert
121 an image of a license plate into computer-readable data.
122 (2) "Captured plate data" means the global positioning system coordinates, date and
123 time, photograph, license plate number, and any other data captured by or derived from an
124 automatic license plate reader system.
125 (3) (a) "Governmental entity" means:
126 (i) executive department agencies of the state;
127 (ii) the offices of the governor, the lieutenant governor, the state auditor, the attorney
128 general, and the state treasurer;
129 (iii) the Board of Pardons and Parole;
130 (iv) the Board of Examiners;
131 (v) the National Guard;
132 (vi) the Career Service Review Office;
133 (vii) the State Board of Education;
134 (viii) the State Board of Regents;
135 (ix) the State Archives;
136 (x) the Office of the Legislative Auditor General;
137 (xi) the Office of Legislative Fiscal Analyst;
138 (xii) the Office of Legislative Research and General Counsel;
139 (xiii) the Legislature;
140 (xiv) legislative committees, except any political party, group, caucus, or rules or
141 sifting committee of the Legislature;
142 (xv) courts, the Judicial Council, the [
143 Administrative Office of the Courts, and similar administrative units in the judicial branch;
144 (xvi) any state-funded institution of higher education or public education; or
145 (xvii) any political subdivision of the state.
146 (b) "Governmental entity" includes:
147 (i) every office, agency, board, bureau, committee, department, advisory board, or
148 commission of an entity listed in Subsections (3)(a)(i) through (xvii) that is funded or
149 established by the government to carry out the public's business; or
150 (ii) a person acting as an agent of a governmental entity or acting on behalf of a
151 governmental entity.
152 (4) "Secured area" means an area, enclosed by clear boundaries, to which access is
153 limited and not open to the public and entry is only obtainable through specific access-control
154 points.
155 Section 4. Section 59-12-102 is amended to read:
156 59-12-102. Definitions.
157 As used in this chapter:
158 (1) "800 service" means a telecommunications service that:
159 (a) allows a caller to dial a toll-free number without incurring a charge for the call; and
160 (b) is typically marketed:
161 (i) under the name 800 toll-free calling;
162 (ii) under the name 855 toll-free calling;
163 (iii) under the name 866 toll-free calling;
164 (iv) under the name 877 toll-free calling;
165 (v) under the name 888 toll-free calling; or
166 (vi) under a name similar to Subsections (1)(b)(i) through (v) as designated by the
167 Federal Communications Commission.
168 (2) (a) "900 service" means an inbound toll telecommunications service that:
169 (i) a subscriber purchases;
170 (ii) allows a customer of the subscriber described in Subsection (2)(a)(i) to call in to
171 the subscriber's:
172 (A) prerecorded announcement; or
173 (B) live service; and
174 (iii) is typically marketed:
175 (A) under the name 900 service; or
176 (B) under a name similar to Subsection (2)(a)(iii)(A) as designated by the Federal
177 Communications Commission.
178 (b) "900 service" does not include a charge for:
179 (i) a collection service a seller of a telecommunications service provides to a
180 subscriber; or
181 (ii) the following a subscriber sells to the subscriber's customer:
182 (A) a product; or
183 (B) a service.
184 (3) (a) "Admission or user fees" includes season passes.
185 (b) "Admission or user fees" does not include annual membership dues to private
186 organizations.
187 (4) "Agreement" means the Streamlined Sales and Use Tax Agreement adopted on
188 November 12, 2002, including amendments made to the Streamlined Sales and Use Tax
189 Agreement after November 12, 2002.
190 (5) "Agreement combined tax rate" means the sum of the tax rates:
191 (a) listed under Subsection (6); and
192 (b) that are imposed within a local taxing jurisdiction.
193 (6) "Agreement sales and use tax" means a tax imposed under:
194 (a) Subsection 59-12-103(2)(a)(i)(A);
195 (b) Subsection 59-12-103(2)(b)(i);
196 (c) Subsection 59-12-103(2)(c)(i);
197 (d) Subsection 59-12-103(2)(d)(i)(A)(I);
198 (e) Section 59-12-204;
199 (f) Section 59-12-401;
200 (g) Section 59-12-402;
201 (h) Section 59-12-402.1;
202 (i) Section 59-12-703;
203 (j) Section 59-12-802;
204 (k) Section 59-12-804;
205 (l) Section 59-12-1102;
206 (m) Section 59-12-1302;
207 (n) Section 59-12-1402;
208 (o) Section 59-12-1802;
209 (p) Section 59-12-2003;
210 (q) Section 59-12-2103;
211 (r) Section 59-12-2213;
212 (s) Section 59-12-2214;
213 (t) Section 59-12-2215;
214 (u) Section 59-12-2216;
215 (v) Section 59-12-2217;
216 (w) Section 59-12-2218; or
217 (x) Section 59-12-2219.
218 (7) "Aircraft" means the same as that term is defined in Section 72-10-102.
219 (8) "Aircraft maintenance, repair, and overhaul provider" means a business entity:
220 (a) except for:
221 (i) an airline as defined in Section 59-2-102; or
222 (ii) an affiliated group, as defined in Section 59-7-101, except that "affiliated group"
223 includes a corporation that is qualified to do business but is not otherwise doing business in the
224 state, of an airline; and
225 (b) that has the workers, expertise, and facilities to perform the following, regardless of
226 whether the business entity performs the following in this state:
227 (i) check, diagnose, overhaul, and repair:
228 (A) an onboard system of a fixed wing turbine powered aircraft; and
229 (B) the parts that comprise an onboard system of a fixed wing turbine powered aircraft;
230 (ii) assemble, change, dismantle, inspect, and test a fixed wing turbine powered aircraft
231 engine;
232 (iii) perform at least the following maintenance on a fixed wing turbine powered
233 aircraft:
234 (A) an inspection;
235 (B) a repair, including a structural repair or modification;
236 (C) changing landing gear; and
237 (D) addressing issues related to an aging fixed wing turbine powered aircraft;
238 (iv) completely remove the existing paint of a fixed wing turbine powered aircraft and
239 completely apply new paint to the fixed wing turbine powered aircraft; and
240 (v) refurbish the interior of a fixed wing turbine powered aircraft in a manner that
241 results in a change in the fixed wing turbine powered aircraft's certification requirements by the
242 authority that certifies the fixed wing turbine powered aircraft.
243 (9) "Alcoholic beverage" means a beverage that:
244 (a) is suitable for human consumption; and
245 (b) contains .5% or more alcohol by volume.
246 (10) "Alternative energy" means:
247 (a) biomass energy;
248 (b) geothermal energy;
249 (c) hydroelectric energy;
250 (d) solar energy;
251 (e) wind energy; or
252 (f) energy that is derived from:
253 (i) coal-to-liquids;
254 (ii) nuclear fuel;
255 (iii) oil-impregnated diatomaceous earth;
256 (iv) oil sands;
257 (v) oil shale;
258 (vi) petroleum coke; or
259 (vii) waste heat from:
260 (A) an industrial facility; or
261 (B) a power station in which an electric generator is driven through a process in which
262 water is heated, turns into steam, and spins a steam turbine.
263 (11) (a) Subject to Subsection (11)(b), "alternative energy electricity production
264 facility" means a facility that:
265 (i) uses alternative energy to produce electricity; and
266 (ii) has a production capacity of two megawatts or greater.
267 (b) A facility is an alternative energy electricity production facility regardless of
268 whether the facility is:
269 (i) connected to an electric grid; or
270 (ii) located on the premises of an electricity consumer.
271 (12) (a) "Ancillary service" means a service associated with, or incidental to, the
272 provision of telecommunications service.
273 (b) "Ancillary service" includes:
274 (i) a conference bridging service;
275 (ii) a detailed communications billing service;
276 (iii) directory assistance;
277 (iv) a vertical service; or
278 (v) a voice mail service.
279 (13) "Area agency on aging" means the same as that term is defined in Section
280 62A-3-101.
281 (14) "Assisted amusement device" means an amusement device, skill device, or ride
282 device that is started and stopped by an individual:
283 (a) who is not the purchaser or renter of the right to use or operate the amusement
284 device, skill device, or ride device; and
285 (b) at the direction of the seller of the right to use the amusement device, skill device,
286 or ride device.
287 (15) "Assisted cleaning or washing of tangible personal property" means cleaning or
288 washing of tangible personal property if the cleaning or washing labor is primarily performed
289 by an individual:
290 (a) who is not the purchaser of the cleaning or washing of the tangible personal
291 property; and
292 (b) at the direction of the seller of the cleaning or washing of the tangible personal
293 property.
294 (16) "Authorized carrier" means:
295 (a) in the case of vehicles operated over public highways, the holder of credentials
296 indicating that the vehicle is or will be operated pursuant to both the International Registration
297 Plan and the International Fuel Tax Agreement;
298 (b) in the case of aircraft, the holder of a Federal Aviation Administration operating
299 certificate or air carrier's operating certificate; or
300 (c) in the case of locomotives, freight cars, railroad work equipment, or other rolling
301 stock, a person who uses locomotives, freight cars, railroad work equipment, or other rolling
302 stock in more than one state.
303 (17) (a) Except as provided in Subsection (17)(b), "biomass energy" means any of the
304 following that is used as the primary source of energy to produce fuel or electricity:
305 (i) material from a plant or tree; or
306 (ii) other organic matter that is available on a renewable basis, including:
307 (A) slash and brush from forests and woodlands;
308 (B) animal waste;
309 (C) waste vegetable oil;
310 (D) methane or synthetic gas produced at a landfill, as a byproduct of the treatment of
311 wastewater residuals, or through the conversion of a waste material through a nonincineration,
312 thermal conversion process;
313 (E) aquatic plants; and
314 (F) agricultural products.
315 (b) "Biomass energy" does not include:
316 (i) black liquor; or
317 (ii) treated woods.
318 (18) (a) "Bundled transaction" means the sale of two or more items of tangible personal
319 property, products, or services if the tangible personal property, products, or services are:
320 (i) distinct and identifiable; and
321 (ii) sold for one nonitemized price.
322 (b) "Bundled transaction" does not include:
323 (i) the sale of tangible personal property if the sales price varies, or is negotiable, on
324 the basis of the selection by the purchaser of the items of tangible personal property included in
325 the transaction;
326 (ii) the sale of real property;
327 (iii) the sale of services to real property;
328 (iv) the retail sale of tangible personal property and a service if:
329 (A) the tangible personal property:
330 (I) is essential to the use of the service; and
331 (II) is provided exclusively in connection with the service; and
332 (B) the service is the true object of the transaction;
333 (v) the retail sale of two services if:
334 (A) one service is provided that is essential to the use or receipt of a second service;
335 (B) the first service is provided exclusively in connection with the second service; and
336 (C) the second service is the true object of the transaction;
337 (vi) a transaction that includes tangible personal property or a product subject to
338 taxation under this chapter and tangible personal property or a product that is not subject to
339 taxation under this chapter if the:
340 (A) seller's purchase price of the tangible personal property or product subject to
341 taxation under this chapter is de minimis; or
342 (B) seller's sales price of the tangible personal property or product subject to taxation
343 under this chapter is de minimis; and
344 (vii) the retail sale of tangible personal property that is not subject to taxation under
345 this chapter and tangible personal property that is subject to taxation under this chapter if:
346 (A) that retail sale includes:
347 (I) food and food ingredients;
348 (II) a drug;
349 (III) durable medical equipment;
350 (IV) mobility enhancing equipment;
351 (V) an over-the-counter drug;
352 (VI) a prosthetic device; or
353 (VII) a medical supply; and
354 (B) subject to Subsection (18)(f):
355 (I) the seller's purchase price of the tangible personal property subject to taxation under
356 this chapter is 50% or less of the seller's total purchase price of that retail sale; or
357 (II) the seller's sales price of the tangible personal property subject to taxation under
358 this chapter is 50% or less of the seller's total sales price of that retail sale.
359 (c) (i) For purposes of Subsection (18)(a)(i), tangible personal property, a product, or a
360 service that is distinct and identifiable does not include:
361 (A) packaging that:
362 (I) accompanies the sale of the tangible personal property, product, or service; and
363 (II) is incidental or immaterial to the sale of the tangible personal property, product, or
364 service;
365 (B) tangible personal property, a product, or a service provided free of charge with the
366 purchase of another item of tangible personal property, a product, or a service; or
367 (C) an item of tangible personal property, a product, or a service included in the
368 definition of "purchase price."
369 (ii) For purposes of Subsection (18)(c)(i)(B), an item of tangible personal property, a
370 product, or a service is provided free of charge with the purchase of another item of tangible
371 personal property, a product, or a service if the sales price of the purchased item of tangible
372 personal property, product, or service does not vary depending on the inclusion of the tangible
373 personal property, product, or service provided free of charge.
374 (d) (i) For purposes of Subsection (18)(a)(ii), property sold for one nonitemized price
375 does not include a price that is separately identified by tangible personal property, product, or
376 service on the following, regardless of whether the following is in paper format or electronic
377 format:
378 (A) a binding sales document; or
379 (B) another supporting sales-related document that is available to a purchaser.
380 (ii) For purposes of Subsection (18)(d)(i), a binding sales document or another
381 supporting sales-related document that is available to a purchaser includes:
382 (A) a bill of sale;
383 (B) a contract;
384 (C) an invoice;
385 (D) a lease agreement;
386 (E) a periodic notice of rates and services;
387 (F) a price list;
388 (G) a rate card;
389 (H) a receipt; or
390 (I) a service agreement.
391 (e) (i) For purposes of Subsection (18)(b)(vi), the sales price of tangible personal
392 property or a product subject to taxation under this chapter is de minimis if:
393 (A) the seller's purchase price of the tangible personal property or product is 10% or
394 less of the seller's total purchase price of the bundled transaction; or
395 (B) the seller's sales price of the tangible personal property or product is 10% or less of
396 the seller's total sales price of the bundled transaction.
397 (ii) For purposes of Subsection (18)(b)(vi), a seller:
398 (A) shall use the seller's purchase price or the seller's sales price to determine if the
399 purchase price or sales price of the tangible personal property or product subject to taxation
400 under this chapter is de minimis; and
401 (B) may not use a combination of the seller's purchase price and the seller's sales price
402 to determine if the purchase price or sales price of the tangible personal property or product
403 subject to taxation under this chapter is de minimis.
404 (iii) For purposes of Subsection (18)(b)(vi), a seller shall use the full term of a service
405 contract to determine if the sales price of tangible personal property or a product is de minimis.
406 (f) For purposes of Subsection (18)(b)(vii)(B), a seller may not use a combination of
407 the seller's purchase price and the seller's sales price to determine if tangible personal property
408 subject to taxation under this chapter is 50% or less of the seller's total purchase price or sales
409 price of that retail sale.
410 (19) "Certified automated system" means software certified by the governing board of
411 the agreement that:
412 (a) calculates the agreement sales and use tax imposed within a local taxing
413 jurisdiction:
414 (i) on a transaction; and
415 (ii) in the states that are members of the agreement;
416 (b) determines the amount of agreement sales and use tax to remit to a state that is a
417 member of the agreement; and
418 (c) maintains a record of the transaction described in Subsection (19)(a)(i).
419 (20) "Certified service provider" means an agent certified:
420 (a) by the governing board of the agreement; and
421 (b) to perform all of a seller's sales and use tax functions for an agreement sales and
422 use tax other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's
423 own purchases.
424 (21) (a) Subject to Subsection (21)(b), "clothing" means all human wearing apparel
425 suitable for general use.
426 (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
427 commission shall make rules:
428 (i) listing the items that constitute "clothing"; and
429 (ii) that are consistent with the list of items that constitute "clothing" under the
430 agreement.
431 (22) "Coal-to-liquid" means the process of converting coal into a liquid synthetic fuel.
432 (23) "Commercial use" means the use of gas, electricity, heat, coal, fuel oil, or other
433 fuels that does not constitute industrial use under Subsection (56) or residential use under
434 Subsection (106).
435 (24) (a) "Common carrier" means a person engaged in or transacting the business of
436 transporting passengers, freight, merchandise, or other property for hire within this state.
437 (b) (i) "Common carrier" does not include a person who, at the time the person is
438 traveling to or from that person's place of employment, transports a passenger to or from the
439 passenger's place of employment.
440 (ii) For purposes of Subsection (24)(b)(i), in accordance with Title 63G, Chapter 3,
441 Utah Administrative Rulemaking Act, the commission may make rules defining what
442 constitutes a person's place of employment.
443 (c) "Common carrier" does not include a person that provides transportation network
444 services, as defined in Section 13-51-102.
445 (25) "Component part" includes:
446 (a) poultry, dairy, and other livestock feed, and their components;
447 (b) baling ties and twine used in the baling of hay and straw;
448 (c) fuel used for providing temperature control of orchards and commercial
449 greenhouses doing a majority of their business in wholesale sales, and for providing power for
450 off-highway type farm machinery; and
451 (d) feed, seeds, and seedlings.
452 (26) "Computer" means an electronic device that accepts information:
453 (a) (i) in digital form; or
454 (ii) in a form similar to digital form; and
455 (b) manipulates that information for a result based on a sequence of instructions.
456 (27) "Computer software" means a set of coded instructions designed to cause:
457 (a) a computer to perform a task; or
458 (b) automatic data processing equipment to perform a task.
459 (28) "Computer software maintenance contract" means a contract that obligates a seller
460 of computer software to provide a customer with:
461 (a) future updates or upgrades to computer software;
462 (b) support services with respect to computer software; or
463 (c) a combination of Subsections (28)(a) and (b).
464 (29) (a) "Conference bridging service" means an ancillary service that links two or
465 more participants of an audio conference call or video conference call.
466 (b) "Conference bridging service" may include providing a telephone number as part of
467 the ancillary service described in Subsection (29)(a).
468 (c) "Conference bridging service" does not include a telecommunications service used
469 to reach the ancillary service described in Subsection (29)(a).
470 (30) "Construction materials" means any tangible personal property that will be
471 converted into real property.
472 (31) "Delivered electronically" means delivered to a purchaser by means other than
473 tangible storage media.
474 (32) (a) "Delivery charge" means a charge:
475 (i) by a seller of:
476 (A) tangible personal property;
477 (B) a product transferred electronically; or
478 (C) services; and
479 (ii) for preparation and delivery of the tangible personal property, product transferred
480 electronically, or services described in Subsection (32)(a)(i) to a location designated by the
481 purchaser.
482 (b) "Delivery charge" includes a charge for the following:
483 (i) transportation;
484 (ii) shipping;
485 (iii) postage;
486 (iv) handling;
487 (v) crating; or
488 (vi) packing.
489 (33) "Detailed telecommunications billing service" means an ancillary service of
490 separately stating information pertaining to individual calls on a customer's billing statement.
491 (34) "Dietary supplement" means a product, other than tobacco, that:
492 (a) is intended to supplement the diet;
493 (b) contains one or more of the following dietary ingredients:
494 (i) a vitamin;
495 (ii) a mineral;
496 (iii) an herb or other botanical;
497 (iv) an amino acid;
498 (v) a dietary substance for use by humans to supplement the diet by increasing the total
499 dietary intake; or
500 (vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient
501 described in Subsections (34)(b)(i) through (v);
502 (c) (i) except as provided in Subsection (34)(c)(ii), is intended for ingestion in:
503 (A) tablet form;
504 (B) capsule form;
505 (C) powder form;
506 (D) softgel form;
507 (E) gelcap form; or
508 (F) liquid form; or
509 (ii) if the product is not intended for ingestion in a form described in Subsections
510 (34)(c)(i)(A) through (F), is not represented:
511 (A) as conventional food; and
512 (B) for use as a sole item of:
513 (I) a meal; or
514 (II) the diet; and
515 (d) is required to be labeled as a dietary supplement:
516 (i) identifiable by the "Supplemental Facts" box found on the label; and
517 (ii) as required by 21 C.F.R. Sec. 101.36.
518 (35) "Digital audio-visual work" means a series of related images which, when shown
519 in succession, imparts an impression of motion, together with accompanying sounds, if any.
520 (36) (a) "Digital audio work" means a work that results from the fixation of a series of
521 musical, spoken, or other sounds.
522 (b) "Digital audio work" includes a ringtone.
523 (37) "Digital book" means a work that is generally recognized in the ordinary and usual
524 sense as a book.
525 (38) (a) "Direct mail" means printed material delivered or distributed by United States
526 mail or other delivery service:
527 (i) to:
528 (A) a mass audience; or
529 (B) addressees on a mailing list provided:
530 (I) by a purchaser of the mailing list; or
531 (II) at the discretion of the purchaser of the mailing list; and
532 (ii) if the cost of the printed material is not billed directly to the recipients.
533 (b) "Direct mail" includes tangible personal property supplied directly or indirectly by a
534 purchaser to a seller of direct mail for inclusion in a package containing the printed material.
535 (c) "Direct mail" does not include multiple items of printed material delivered to a
536 single address.
537 (39) "Directory assistance" means an ancillary service of providing:
538 (a) address information; or
539 (b) telephone number information.
540 (40) (a) "Disposable home medical equipment or supplies" means medical equipment
541 or supplies that:
542 (i) cannot withstand repeated use; and
543 (ii) are purchased by, for, or on behalf of a person other than:
544 (A) a health care facility as defined in Section 26-21-2;
545 (B) a health care provider as defined in Section 78B-3-403;
546 (C) an office of a health care provider described in Subsection (40)(a)(ii)(B); or
547 (D) a person similar to a person described in Subsections (40)(a)(ii)(A) through (C).
548 (b) "Disposable home medical equipment or supplies" does not include:
549 (i) a drug;
550 (ii) durable medical equipment;
551 (iii) a hearing aid;
552 (iv) a hearing aid accessory;
553 (v) mobility enhancing equipment; or
554 (vi) tangible personal property used to correct impaired vision, including:
555 (A) eyeglasses; or
556 (B) contact lenses.
557 (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
558 commission may by rule define what constitutes medical equipment or supplies.
559 (41) "Drilling equipment manufacturer" means a facility:
560 (a) located in the state;
561 (b) with respect to which 51% or more of the manufacturing activities of the facility
562 consist of manufacturing component parts of drilling equipment;
563 (c) that uses pressure of 800,000 or more pounds per square inch as part of the
564 manufacturing process; and
565 (d) that uses a temperature of 2,000 or more degrees Fahrenheit as part of the
566 manufacturing process.
567 (42) (a) "Drug" means a compound, substance, or preparation, or a component of a
568 compound, substance, or preparation that is:
569 (i) recognized in:
570 (A) the official United States Pharmacopoeia;
571 (B) the official Homeopathic Pharmacopoeia of the United States;
572 (C) the official National Formulary; or
573 (D) a supplement to a publication listed in Subsections (42)(a)(i)(A) through (C);
574 (ii) intended for use in the:
575 (A) diagnosis of disease;
576 (B) cure of disease;
577 (C) mitigation of disease;
578 (D) treatment of disease; or
579 (E) prevention of disease; or
580 (iii) intended to affect:
581 (A) the structure of the body; or
582 (B) any function of the body.
583 (b) "Drug" does not include:
584 (i) food and food ingredients;
585 (ii) a dietary supplement;
586 (iii) an alcoholic beverage; or
587 (iv) a prosthetic device.
588 (43) (a) Except as provided in Subsection (43)(c), "durable medical equipment" means
589 equipment that:
590 (i) can withstand repeated use;
591 (ii) is primarily and customarily used to serve a medical purpose;
592 (iii) generally is not useful to a person in the absence of illness or injury; and
593 (iv) is not worn in or on the body.
594 (b) "Durable medical equipment" includes parts used in the repair or replacement of the
595 equipment described in Subsection (43)(a).
596 (c) "Durable medical equipment" does not include mobility enhancing equipment.
597 (44) "Electronic" means:
598 (a) relating to technology; and
599 (b) having:
600 (i) electrical capabilities;
601 (ii) digital capabilities;
602 (iii) magnetic capabilities;
603 (iv) wireless capabilities;
604 (v) optical capabilities;
605 (vi) electromagnetic capabilities; or
606 (vii) capabilities similar to Subsections (44)(b)(i) through (vi).
607 (45) "Electronic financial payment service" means an establishment:
608 (a) within NAICS Code 522320, Financial Transactions Processing, Reserve, and
609 Clearinghouse Activities, of the 2012 North American Industry Classification System of the
610 federal Executive Office of the President, Office of Management and Budget; and
611 (b) that performs electronic financial payment services.
612 (46) "Employee" means the same as that term is defined in Section 59-10-401.
613 (47) "Fixed guideway" means a public transit facility that uses and occupies:
614 (a) rail for the use of public transit; or
615 (b) a separate right-of-way for the use of public transit.
616 (48) "Fixed wing turbine powered aircraft" means an aircraft that:
617 (a) is powered by turbine engines;
618 (b) operates on jet fuel; and
619 (c) has wings that are permanently attached to the fuselage of the aircraft.
620 (49) "Fixed wireless service" means a telecommunications service that provides radio
621 communication between fixed points.
622 (50) (a) "Food and food ingredients" means substances:
623 (i) regardless of whether the substances are in:
624 (A) liquid form;
625 (B) concentrated form;
626 (C) solid form;
627 (D) frozen form;
628 (E) dried form; or
629 (F) dehydrated form; and
630 (ii) that are:
631 (A) sold for:
632 (I) ingestion by humans; or
633 (II) chewing by humans; and
634 (B) consumed for the substance's:
635 (I) taste; or
636 (II) nutritional value.
637 (b) "Food and food ingredients" includes an item described in Subsection (91)(b)(iii).
638 (c) "Food and food ingredients" does not include:
639 (i) an alcoholic beverage;
640 (ii) tobacco; or
641 (iii) prepared food.
642 (51) (a) "Fundraising sales" means sales:
643 (i) (A) made by a school; or
644 (B) made by a school student;
645 (ii) that are for the purpose of raising funds for the school to purchase equipment,
646 materials, or provide transportation; and
647 (iii) that are part of an officially sanctioned school activity.
648 (b) For purposes of Subsection (51)(a)(iii), "officially sanctioned school activity"
649 means a school activity:
650 (i) that is conducted in accordance with a formal policy adopted by the school or school
651 district governing the authorization and supervision of fundraising activities;
652 (ii) that does not directly or indirectly compensate an individual teacher or other
653 educational personnel by direct payment, commissions, or payment in kind; and
654 (iii) the net or gross revenues from which are deposited in a dedicated account
655 controlled by the school or school district.
656 (52) "Geothermal energy" means energy contained in heat that continuously flows
657 outward from the earth that is used as the sole source of energy to produce electricity.
658 (53) "Governing board of the agreement" means the governing board of the agreement
659 that is:
660 (a) authorized to administer the agreement; and
661 (b) established in accordance with the agreement.
662 (54) (a) For purposes of Subsection 59-12-104(41), "governmental entity" means:
663 (i) the executive branch of the state, including all departments, institutions, boards,
664 divisions, bureaus, offices, commissions, and committees;
665 (ii) the judicial branch of the state, including the courts, the Judicial Council, the
666 [
667 administrative units in the judicial branch;
668 (iii) the legislative branch of the state, including the House of Representatives, the
669 Senate, the Legislative Printing Office, the Office of Legislative Research and General
670 Counsel, the Office of the Legislative Auditor General, and the Office of the Legislative Fiscal
671 Analyst;
672 (iv) the National Guard;
673 (v) an independent entity as defined in Section 63E-1-102; or
674 (vi) a political subdivision as defined in Section 17B-1-102.
675 (b) "Governmental entity" does not include the state systems of public and higher
676 education, including:
677 (i) a school;
678 (ii) the State Board of Education;
679 (iii) the State Board of Regents; or
680 (iv) an institution of higher education described in Section 53B-1-102.
681 (55) "Hydroelectric energy" means water used as the sole source of energy to produce
682 electricity.
683 (56) "Industrial use" means the use of natural gas, electricity, heat, coal, fuel oil, or
684 other fuels:
685 (a) in mining or extraction of minerals;
686 (b) in agricultural operations to produce an agricultural product up to the time of
687 harvest or placing the agricultural product into a storage facility, including:
688 (i) commercial greenhouses;
689 (ii) irrigation pumps;
690 (iii) farm machinery;
691 (iv) implements of husbandry as defined in Section 41-1a-102 that are not registered
692 under Title 41, Chapter 1a, Part 2, Registration; and
693 (v) other farming activities;
694 (c) in manufacturing tangible personal property at an establishment described in SIC
695 Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal
696 Executive Office of the President, Office of Management and Budget;
697 (d) by a scrap recycler if:
698 (i) from a fixed location, the scrap recycler utilizes machinery or equipment to process
699 one or more of the following items into prepared grades of processed materials for use in new
700 products:
701 (A) iron;
702 (B) steel;
703 (C) nonferrous metal;
704 (D) paper;
705 (E) glass;
706 (F) plastic;
707 (G) textile; or
708 (H) rubber; and
709 (ii) the new products under Subsection (56)(d)(i) would otherwise be made with
710 nonrecycled materials; or
711 (e) in producing a form of energy or steam described in Subsection 54-2-1(3)(a) by a
712 cogeneration facility as defined in Section 54-2-1.
713 (57) (a) Except as provided in Subsection (57)(b), "installation charge" means a charge
714 for installing:
715 (i) tangible personal property; or
716 (ii) a product transferred electronically.
717 (b) "Installation charge" does not include a charge for:
718 (i) repairs or renovations of:
719 (A) tangible personal property; or
720 (B) a product transferred electronically; or
721 (ii) attaching tangible personal property or a product transferred electronically:
722 (A) to other tangible personal property; and
723 (B) as part of a manufacturing or fabrication process.
724 (58) "Institution of higher education" means an institution of higher education listed in
725 Section 53B-2-101.
726 (59) (a) "Lease" or "rental" means a transfer of possession or control of tangible
727 personal property or a product transferred electronically for:
728 (i) (A) a fixed term; or
729 (B) an indeterminate term; and
730 (ii) consideration.
731 (b) "Lease" or "rental" includes an agreement covering a motor vehicle and trailer if the
732 amount of consideration may be increased or decreased by reference to the amount realized
733 upon sale or disposition of the property as defined in Section 7701(h)(1), Internal Revenue
734 Code.
735 (c) "Lease" or "rental" does not include:
736 (i) a transfer of possession or control of property under a security agreement or
737 deferred payment plan that requires the transfer of title upon completion of the required
738 payments;
739 (ii) a transfer of possession or control of property under an agreement that requires the
740 transfer of title:
741 (A) upon completion of required payments; and
742 (B) if the payment of an option price does not exceed the greater of:
743 (I) $100; or
744 (II) 1% of the total required payments; or
745 (iii) providing tangible personal property along with an operator for a fixed period of
746 time or an indeterminate period of time if the operator is necessary for equipment to perform as
747 designed.
748 (d) For purposes of Subsection (59)(c)(iii), an operator is necessary for equipment to
749 perform as designed if the operator's duties exceed the:
750 (i) set-up of tangible personal property;
751 (ii) maintenance of tangible personal property; or
752 (iii) inspection of tangible personal property.
753 (60) "Life science establishment" means an establishment in this state that is classified
754 under the following NAICS codes of the 2007 North American Industry Classification System
755 of the federal Executive Office of the President, Office of Management and Budget:
756 (a) NAICS Code 33911, Medical Equipment and Supplies Manufacturing;
757 (b) NAICS Code 334510, Electromedical and Electrotherapeutic Apparatus
758 Manufacturing; or
759 (c) NAICS Code 334517, Irradiation Apparatus Manufacturing.
760 (61) "Life science research and development facility" means a facility owned, leased,
761 or rented by a life science establishment if research and development is performed in 51% or
762 more of the total area of the facility.
763 (62) "Load and leave" means delivery to a purchaser by use of a tangible storage media
764 if the tangible storage media is not physically transferred to the purchaser.
765 (63) "Local taxing jurisdiction" means a:
766 (a) county that is authorized to impose an agreement sales and use tax;
767 (b) city that is authorized to impose an agreement sales and use tax; or
768 (c) town that is authorized to impose an agreement sales and use tax.
769 (64) "Manufactured home" means the same as that term is defined in Section
770 15A-1-302.
771 (65) "Manufacturing facility" means:
772 (a) an establishment described in SIC Codes 2000 to 3999 of the 1987 Standard
773 Industrial Classification Manual of the federal Executive Office of the President, Office of
774 Management and Budget;
775 (b) a scrap recycler if:
776 (i) from a fixed location, the scrap recycler utilizes machinery or equipment to process
777 one or more of the following items into prepared grades of processed materials for use in new
778 products:
779 (A) iron;
780 (B) steel;
781 (C) nonferrous metal;
782 (D) paper;
783 (E) glass;
784 (F) plastic;
785 (G) textile; or
786 (H) rubber; and
787 (ii) the new products under Subsection (65)(b)(i) would otherwise be made with
788 nonrecycled materials; or
789 (c) a cogeneration facility as defined in Section 54-2-1 if the cogeneration facility is
790 placed in service on or after May 1, 2006.
791 (66) "Member of the immediate family of the producer" means a person who is related
792 to a producer described in Subsection 59-12-104(20)(a) as a:
793 (a) child or stepchild, regardless of whether the child or stepchild is:
794 (i) an adopted child or adopted stepchild; or
795 (ii) a foster child or foster stepchild;
796 (b) grandchild or stepgrandchild;
797 (c) grandparent or stepgrandparent;
798 (d) nephew or stepnephew;
799 (e) niece or stepniece;
800 (f) parent or stepparent;
801 (g) sibling or stepsibling;
802 (h) spouse;
803 (i) person who is the spouse of a person described in Subsections (66)(a) through (g);
804 or
805 (j) person similar to a person described in Subsections (66)(a) through (i) as
806 determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah
807 Administrative Rulemaking Act.
808 (67) "Mobile home" means the same as that term is defined in Section 15A-1-302.
809 (68) "Mobile telecommunications service" is as defined in the Mobile
810 Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
811 (69) (a) "Mobile wireless service" means a telecommunications service, regardless of
812 the technology used, if:
813 (i) the origination point of the conveyance, routing, or transmission is not fixed;
814 (ii) the termination point of the conveyance, routing, or transmission is not fixed; or
815 (iii) the origination point described in Subsection (69)(a)(i) and the termination point
816 described in Subsection (69)(a)(ii) are not fixed.
817 (b) "Mobile wireless service" includes a telecommunications service that is provided
818 by a commercial mobile radio service provider.
819 (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
820 commission may by rule define "commercial mobile radio service provider."
821 (70) (a) Except as provided in Subsection (70)(c), "mobility enhancing equipment"
822 means equipment that is:
823 (i) primarily and customarily used to provide or increase the ability to move from one
824 place to another;
825 (ii) appropriate for use in a:
826 (A) home; or
827 (B) motor vehicle; and
828 (iii) not generally used by persons with normal mobility.
829 (b) "Mobility enhancing equipment" includes parts used in the repair or replacement of
830 the equipment described in Subsection (70)(a).
831 (c) "Mobility enhancing equipment" does not include:
832 (i) a motor vehicle;
833 (ii) equipment on a motor vehicle if that equipment is normally provided by the motor
834 vehicle manufacturer;
835 (iii) durable medical equipment; or
836 (iv) a prosthetic device.
837 (71) "Model 1 seller" means a seller registered under the agreement that has selected a
838 certified service provider as the seller's agent to perform all of the seller's sales and use tax
839 functions for agreement sales and use taxes other than the seller's obligation under Section
840 59-12-124 to remit a tax on the seller's own purchases.
841 (72) "Model 2 seller" means a seller registered under the agreement that:
842 (a) except as provided in Subsection (72)(b), has selected a certified automated system
843 to perform the seller's sales tax functions for agreement sales and use taxes; and
844 (b) retains responsibility for remitting all of the sales tax:
845 (i) collected by the seller; and
846 (ii) to the appropriate local taxing jurisdiction.
847 (73) (a) Subject to Subsection (73)(b), "model 3 seller" means a seller registered under
848 the agreement that has:
849 (i) sales in at least five states that are members of the agreement;
850 (ii) total annual sales revenues of at least $500,000,000;
851 (iii) a proprietary system that calculates the amount of tax:
852 (A) for an agreement sales and use tax; and
853 (B) due to each local taxing jurisdiction; and
854 (iv) entered into a performance agreement with the governing board of the agreement.
855 (b) For purposes of Subsection (73)(a), "model 3 seller" includes an affiliated group of
856 sellers using the same proprietary system.
857 (74) "Model 4 seller" means a seller that is registered under the agreement and is not a
858 model 1 seller, model 2 seller, or model 3 seller.
859 (75) "Modular home" means a modular unit as defined in Section 15A-1-302.
860 (76) "Motor vehicle" means the same as that term is defined in Section 41-1a-102.
861 (77) "Oil sands" means impregnated bituminous sands that:
862 (a) contain a heavy, thick form of petroleum that is released when heated, mixed with
863 other hydrocarbons, or otherwise treated;
864 (b) yield mixtures of liquid hydrocarbon; and
865 (c) require further processing other than mechanical blending before becoming finished
866 petroleum products.
867 (78) "Oil shale" means a group of fine black to dark brown shales containing kerogen
868 material that yields petroleum upon heating and distillation.
869 (79) "Optional computer software maintenance contract" means a computer software
870 maintenance contract that a customer is not obligated to purchase as a condition to the retail
871 sale of computer software.
872 (80) (a) "Other fuels" means products that burn independently to produce heat or
873 energy.
874 (b) "Other fuels" includes oxygen when it is used in the manufacturing of tangible
875 personal property.
876 (81) (a) "Paging service" means a telecommunications service that provides
877 transmission of a coded radio signal for the purpose of activating a specific pager.
878 (b) For purposes of Subsection (81)(a), the transmission of a coded radio signal
879 includes a transmission by message or sound.
880 (82) "Pawnbroker" means the same as that term is defined in Section 13-32a-102.
881 (83) "Pawn transaction" means the same as that term is defined in Section 13-32a-102.
882 (84) (a) "Permanently attached to real property" means that for tangible personal
883 property attached to real property:
884 (i) the attachment of the tangible personal property to the real property:
885 (A) is essential to the use of the tangible personal property; and
886 (B) suggests that the tangible personal property will remain attached to the real
887 property in the same place over the useful life of the tangible personal property; or
888 (ii) if the tangible personal property is detached from the real property, the detachment
889 would:
890 (A) cause substantial damage to the tangible personal property; or
891 (B) require substantial alteration or repair of the real property to which the tangible
892 personal property is attached.
893 (b) "Permanently attached to real property" includes:
894 (i) the attachment of an accessory to the tangible personal property if the accessory is:
895 (A) essential to the operation of the tangible personal property; and
896 (B) attached only to facilitate the operation of the tangible personal property;
897 (ii) a temporary detachment of tangible personal property from real property for a
898 repair or renovation if the repair or renovation is performed where the tangible personal
899 property and real property are located; or
900 (iii) property attached to oil, gas, or water pipelines, except for the property listed in
901 Subsection (84)(c)(iii) or (iv).
902 (c) "Permanently attached to real property" does not include:
903 (i) the attachment of portable or movable tangible personal property to real property if
904 that portable or movable tangible personal property is attached to real property only for:
905 (A) convenience;
906 (B) stability; or
907 (C) for an obvious temporary purpose;
908 (ii) the detachment of tangible personal property from real property except for the
909 detachment described in Subsection (84)(b)(ii);
910 (iii) an attachment of the following tangible personal property to real property if the
911 attachment to real property is only through a line that supplies water, electricity, gas,
912 telecommunications, cable, or supplies a similar item as determined by the commission by rule
913 made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act:
914 (A) a computer;
915 (B) a telephone;
916 (C) a television; or
917 (D) tangible personal property similar to Subsections (84)(c)(iii)(A) through (C) as
918 determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah
919 Administrative Rulemaking Act; or
920 (iv) an item listed in Subsection (125)(c).
921 (85) "Person" includes any individual, firm, partnership, joint venture, association,
922 corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city,
923 municipality, district, or other local governmental entity of the state, or any group or
924 combination acting as a unit.
925 (86) "Place of primary use":
926 (a) for telecommunications service other than mobile telecommunications service,
927 means the street address representative of where the customer's use of the telecommunications
928 service primarily occurs, which shall be:
929 (i) the residential street address of the customer; or
930 (ii) the primary business street address of the customer; or
931 (b) for mobile telecommunications service, is as defined in the Mobile
932 Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
933 (87) (a) "Postpaid calling service" means a telecommunications service a person
934 obtains by making a payment on a call-by-call basis:
935 (i) through the use of a:
936 (A) bank card;
937 (B) credit card;
938 (C) debit card; or
939 (D) travel card; or
940 (ii) by a charge made to a telephone number that is not associated with the origination
941 or termination of the telecommunications service.
942 (b) "Postpaid calling service" includes a service, except for a prepaid wireless calling
943 service, that would be a prepaid wireless calling service if the service were exclusively a
944 telecommunications service.
945 (88) "Postproduction" means an activity related to the finishing or duplication of a
946 medium described in Subsection 59-12-104(54)(a).
947 (89) "Prepaid calling service" means a telecommunications service:
948 (a) that allows a purchaser access to telecommunications service that is exclusively
949 telecommunications service;
950 (b) that:
951 (i) is paid for in advance; and
952 (ii) enables the origination of a call using an:
953 (A) access number; or
954 (B) authorization code;
955 (c) that is dialed:
956 (i) manually; or
957 (ii) electronically; and
958 (d) sold in predetermined units or dollars that decline:
959 (i) by a known amount; and
960 (ii) with use.
961 (90) "Prepaid wireless calling service" means a telecommunications service:
962 (a) that provides the right to utilize:
963 (i) mobile wireless service; and
964 (ii) other service that is not a telecommunications service, including:
965 (A) the download of a product transferred electronically;
966 (B) a content service; or
967 (C) an ancillary service;
968 (b) that:
969 (i) is paid for in advance; and
970 (ii) enables the origination of a call using an:
971 (A) access number; or
972 (B) authorization code;
973 (c) that is dialed:
974 (i) manually; or
975 (ii) electronically; and
976 (d) sold in predetermined units or dollars that decline:
977 (i) by a known amount; and
978 (ii) with use.
979 (91) (a) "Prepared food" means:
980 (i) food:
981 (A) sold in a heated state; or
982 (B) heated by a seller;
983 (ii) two or more food ingredients mixed or combined by the seller for sale as a single
984 item; or
985 (iii) except as provided in Subsection (91)(c), food sold with an eating utensil provided
986 by the seller, including a:
987 (A) plate;
988 (B) knife;
989 (C) fork;
990 (D) spoon;
991 (E) glass;
992 (F) cup;
993 (G) napkin; or
994 (H) straw.
995 (b) "Prepared food" does not include:
996 (i) food that a seller only:
997 (A) cuts;
998 (B) repackages; or
999 (C) pasteurizes; or
1000 (ii) (A) the following:
1001 (I) raw egg;
1002 (II) raw fish;
1003 (III) raw meat;
1004 (IV) raw poultry; or
1005 (V) a food containing an item described in Subsections (91)(b)(ii)(A)(I) through (IV);
1006 and
1007 (B) if the Food and Drug Administration recommends in Chapter 3, Part 401.11 of the
1008 Food and Drug Administration's Food Code that a consumer cook the items described in
1009 Subsection (91)(b)(ii)(A) to prevent food borne illness; or
1010 (iii) the following if sold without eating utensils provided by the seller:
1011 (A) food and food ingredients sold by a seller if the seller's proper primary
1012 classification under the 2002 North American Industry Classification System of the federal
1013 Executive Office of the President, Office of Management and Budget, is manufacturing in
1014 Sector 311, Food Manufacturing, except for Subsector 3118, Bakeries and Tortilla
1015 Manufacturing;
1016 (B) food and food ingredients sold in an unheated state:
1017 (I) by weight or volume; and
1018 (II) as a single item; or
1019 (C) a bakery item, including:
1020 (I) a bagel;
1021 (II) a bar;
1022 (III) a biscuit;
1023 (IV) bread;
1024 (V) a bun;
1025 (VI) a cake;
1026 (VII) a cookie;
1027 (VIII) a croissant;
1028 (IX) a danish;
1029 (X) a donut;
1030 (XI) a muffin;
1031 (XII) a pastry;
1032 (XIII) a pie;
1033 (XIV) a roll;
1034 (XV) a tart;
1035 (XVI) a torte; or
1036 (XVII) a tortilla.
1037 (c) An eating utensil provided by the seller does not include the following used to
1038 transport the food:
1039 (i) a container; or
1040 (ii) packaging.
1041 (92) "Prescription" means an order, formula, or recipe that is issued:
1042 (a) (i) orally;
1043 (ii) in writing;
1044 (iii) electronically; or
1045 (iv) by any other manner of transmission; and
1046 (b) by a licensed practitioner authorized by the laws of a state.
1047 (93) (a) Except as provided in Subsection (93)(b)(ii) or (iii), "prewritten computer
1048 software" means computer software that is not designed and developed:
1049 (i) by the author or other creator of the computer software; and
1050 (ii) to the specifications of a specific purchaser.
1051 (b) "Prewritten computer software" includes:
1052 (i) a prewritten upgrade to computer software if the prewritten upgrade to the computer
1053 software is not designed and developed:
1054 (A) by the author or other creator of the computer software; and
1055 (B) to the specifications of a specific purchaser;
1056 (ii) computer software designed and developed by the author or other creator of the
1057 computer software to the specifications of a specific purchaser if the computer software is sold
1058 to a person other than the purchaser; or
1059 (iii) except as provided in Subsection (93)(c), prewritten computer software or a
1060 prewritten portion of prewritten computer software:
1061 (A) that is modified or enhanced to any degree; and
1062 (B) if the modification or enhancement described in Subsection (93)(b)(iii)(A) is
1063 designed and developed to the specifications of a specific purchaser.
1064 (c) "Prewritten computer software" does not include a modification or enhancement
1065 described in Subsection (93)(b)(iii) if the charges for the modification or enhancement are:
1066 (i) reasonable; and
1067 (ii) subject to Subsections 59-12-103(2)(e)(ii) and (2)(f)(i), separately stated on the
1068 invoice or other statement of price provided to the purchaser at the time of sale or later, as
1069 demonstrated by:
1070 (A) the books and records the seller keeps at the time of the transaction in the regular
1071 course of business, including books and records the seller keeps at the time of the transaction in
1072 the regular course of business for nontax purposes;
1073 (B) a preponderance of the facts and circumstances at the time of the transaction; and
1074 (C) the understanding of all of the parties to the transaction.
1075 (94) (a) "Private communications service" means a telecommunications service:
1076 (i) that entitles a customer to exclusive or priority use of one or more communications
1077 channels between or among termination points; and
1078 (ii) regardless of the manner in which the one or more communications channels are
1079 connected.
1080 (b) "Private communications service" includes the following provided in connection
1081 with the use of one or more communications channels:
1082 (i) an extension line;
1083 (ii) a station;
1084 (iii) switching capacity; or
1085 (iv) another associated service that is provided in connection with the use of one or
1086 more communications channels as defined in Section 59-12-215.
1087 (95) (a) Except as provided in Subsection (95)(b), "product transferred electronically"
1088 means a product transferred electronically that would be subject to a tax under this chapter if
1089 that product was transferred in a manner other than electronically.
1090 (b) "Product transferred electronically" does not include:
1091 (i) an ancillary service;
1092 (ii) computer software; or
1093 (iii) a telecommunications service.
1094 (96) (a) "Prosthetic device" means a device that is worn on or in the body to:
1095 (i) artificially replace a missing portion of the body;
1096 (ii) prevent or correct a physical deformity or physical malfunction; or
1097 (iii) support a weak or deformed portion of the body.
1098 (b) "Prosthetic device" includes:
1099 (i) parts used in the repairs or renovation of a prosthetic device;
1100 (ii) replacement parts for a prosthetic device;
1101 (iii) a dental prosthesis; or
1102 (iv) a hearing aid.
1103 (c) "Prosthetic device" does not include:
1104 (i) corrective eyeglasses; or
1105 (ii) contact lenses.
1106 (97) (a) "Protective equipment" means an item:
1107 (i) for human wear; and
1108 (ii) that is:
1109 (A) designed as protection:
1110 (I) to the wearer against injury or disease; or
1111 (II) against damage or injury of other persons or property; and
1112 (B) not suitable for general use.
1113 (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1114 commission shall make rules:
1115 (i) listing the items that constitute "protective equipment"; and
1116 (ii) that are consistent with the list of items that constitute "protective equipment"
1117 under the agreement.
1118 (98) (a) For purposes of Subsection 59-12-104(41), "publication" means any written or
1119 printed matter, other than a photocopy:
1120 (i) regardless of:
1121 (A) characteristics;
1122 (B) copyright;
1123 (C) form;
1124 (D) format;
1125 (E) method of reproduction; or
1126 (F) source; and
1127 (ii) made available in printed or electronic format.
1128 (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1129 commission may by rule define the term "photocopy."
1130 (99) (a) "Purchase price" and "sales price" mean the total amount of consideration:
1131 (i) valued in money; and
1132 (ii) for which tangible personal property, a product transferred electronically, or
1133 services are:
1134 (A) sold;
1135 (B) leased; or
1136 (C) rented.
1137 (b) "Purchase price" and "sales price" include:
1138 (i) the seller's cost of the tangible personal property, a product transferred
1139 electronically, or services sold;
1140 (ii) expenses of the seller, including:
1141 (A) the cost of materials used;
1142 (B) a labor cost;
1143 (C) a service cost;
1144 (D) interest;
1145 (E) a loss;
1146 (F) the cost of transportation to the seller; or
1147 (G) a tax imposed on the seller;
1148 (iii) a charge by the seller for any service necessary to complete the sale; or
1149 (iv) consideration a seller receives from a person other than the purchaser if:
1150 (A) (I) the seller actually receives consideration from a person other than the purchaser;
1151 and
1152 (II) the consideration described in Subsection (99)(b)(iv)(A)(I) is directly related to a
1153 price reduction or discount on the sale;
1154 (B) the seller has an obligation to pass the price reduction or discount through to the
1155 purchaser;
1156 (C) the amount of the consideration attributable to the sale is fixed and determinable by
1157 the seller at the time of the sale to the purchaser; and
1158 (D) (I) (Aa) the purchaser presents a certificate, coupon, or other documentation to the
1159 seller to claim a price reduction or discount; and
1160 (Bb) a person other than the seller authorizes, distributes, or grants the certificate,
1161 coupon, or other documentation with the understanding that the person other than the seller
1162 will reimburse any seller to whom the certificate, coupon, or other documentation is presented;
1163 (II) the purchaser identifies that purchaser to the seller as a member of a group or
1164 organization allowed a price reduction or discount, except that a preferred customer card that is
1165 available to any patron of a seller does not constitute membership in a group or organization
1166 allowed a price reduction or discount; or
1167 (III) the price reduction or discount is identified as a third party price reduction or
1168 discount on the:
1169 (Aa) invoice the purchaser receives; or
1170 (Bb) certificate, coupon, or other documentation the purchaser presents.
1171 (c) "Purchase price" and "sales price" do not include:
1172 (i) a discount:
1173 (A) in a form including:
1174 (I) cash;
1175 (II) term; or
1176 (III) coupon;
1177 (B) that is allowed by a seller;
1178 (C) taken by a purchaser on a sale; and
1179 (D) that is not reimbursed by a third party; or
1180 (ii) subject to Subsections 59-12-103(2)(e)(ii) and (2)(f)(i), the following if separately
1181 stated on an invoice, bill of sale, or similar document provided to the purchaser at the time of
1182 sale or later, as demonstrated by the books and records the seller keeps at the time of the
1183 transaction in the regular course of business, including books and records the seller keeps at the
1184 time of the transaction in the regular course of business for nontax purposes, by a
1185 preponderance of the facts and circumstances at the time of the transaction, and by the
1186 understanding of all of the parties to the transaction:
1187 (A) the following from credit extended on the sale of tangible personal property or
1188 services:
1189 (I) a carrying charge;
1190 (II) a financing charge; or
1191 (III) an interest charge;
1192 (B) a delivery charge;
1193 (C) an installation charge;
1194 (D) a manufacturer rebate on a motor vehicle; or
1195 (E) a tax or fee legally imposed directly on the consumer.
1196 (100) "Purchaser" means a person to whom:
1197 (a) a sale of tangible personal property is made;
1198 (b) a product is transferred electronically; or
1199 (c) a service is furnished.
1200 (101) "Qualifying enterprise data center" means an establishment that will:
1201 (a) own and operate a data center facility that will house a group of networked server
1202 computers in one physical location in order to centralize the dissemination, management, and
1203 storage of data and information;
1204 (b) be located in the state;
1205 (c) be a new operation constructed on or after July 1, 2016;
1206 (d) consist of one or more buildings that total 150,000 or more square feet;
1207 (e) be owned or leased by:
1208 (i) the establishment; or
1209 (ii) a person under common ownership, as defined in Section 59-7-101, of the
1210 establishment; and
1211 (f) be located on one or more parcels of land that are owned or leased by:
1212 (i) the establishment; or
1213 (ii) a person under common ownership, as defined in Section 59-7-101, of the
1214 establishment.
1215 (102) "Regularly rented" means:
1216 (a) rented to a guest for value three or more times during a calendar year; or
1217 (b) advertised or held out to the public as a place that is regularly rented to guests for
1218 value.
1219 (103) "Rental" means the same as that term is defined in Subsection (59).
1220 (104) (a) Except as provided in Subsection (104)(b), "repairs or renovations of tangible
1221 personal property" means:
1222 (i) a repair or renovation of tangible personal property that is not permanently attached
1223 to real property; or
1224 (ii) attaching tangible personal property or a product transferred electronically to other
1225 tangible personal property or detaching tangible personal property or a product transferred
1226 electronically from other tangible personal property if:
1227 (A) the other tangible personal property to which the tangible personal property or
1228 product transferred electronically is attached or from which the tangible personal property or
1229 product transferred electronically is detached is not permanently attached to real property; and
1230 (B) the attachment of tangible personal property or a product transferred electronically
1231 to other tangible personal property or detachment of tangible personal property or a product
1232 transferred electronically from other tangible personal property is made in conjunction with a
1233 repair or replacement of tangible personal property or a product transferred electronically.
1234 (b) "Repairs or renovations of tangible personal property" does not include:
1235 (i) attaching prewritten computer software to other tangible personal property if the
1236 other tangible personal property to which the prewritten computer software is attached is not
1237 permanently attached to real property; or
1238 (ii) detaching prewritten computer software from other tangible personal property if the
1239 other tangible personal property from which the prewritten computer software is detached is
1240 not permanently attached to real property.
1241 (105) "Research and development" means the process of inquiry or experimentation
1242 aimed at the discovery of facts, devices, technologies, or applications and the process of
1243 preparing those devices, technologies, or applications for marketing.
1244 (106) (a) "Residential telecommunications services" means a telecommunications
1245 service or an ancillary service that is provided to an individual for personal use:
1246 (i) at a residential address; or
1247 (ii) at an institution, including a nursing home or a school, if the telecommunications
1248 service or ancillary service is provided to and paid for by the individual residing at the
1249 institution rather than the institution.
1250 (b) For purposes of Subsection (106)(a)(i), a residential address includes an:
1251 (i) apartment; or
1252 (ii) other individual dwelling unit.
1253 (107) "Residential use" means the use in or around a home, apartment building,
1254 sleeping quarters, and similar facilities or accommodations.
1255 (108) (a) "Retailer" means any person engaged in a regularly organized business in
1256 tangible personal property or any other taxable transaction under Subsection 59-12-103(1), and
1257 who is selling to the user or consumer and not for resale.
1258 (b) "Retailer" includes commission merchants, auctioneers, and any person regularly
1259 engaged in the business of selling to users or consumers within the state.
1260 (109) "Retail sale" or "sale at retail" means a sale, lease, or rental for a purpose other
1261 than:
1262 (a) resale;
1263 (b) sublease; or
1264 (c) subrent.
1265 (110) (a) "Sale" means any transfer of title, exchange, or barter, conditional or
1266 otherwise, in any manner, of tangible personal property or any other taxable transaction under
1267 Subsection 59-12-103(1), for consideration.
1268 (b) "Sale" includes:
1269 (i) installment and credit sales;
1270 (ii) any closed transaction constituting a sale;
1271 (iii) any sale of electrical energy, gas, services, or entertainment taxable under this
1272 chapter;
1273 (iv) any transaction if the possession of property is transferred but the seller retains the
1274 title as security for the payment of the price; and
1275 (v) any transaction under which right to possession, operation, or use of any article of
1276 tangible personal property is granted under a lease or contract and the transfer of possession
1277 would be taxable if an outright sale were made.
1278 (111) "Sale at retail" means the same as that term is defined in Subsection (109).
1279 (112) "Sale-leaseback transaction" means a transaction by which title to tangible
1280 personal property or a product transferred electronically that is subject to a tax under this
1281 chapter is transferred:
1282 (a) by a purchaser-lessee;
1283 (b) to a lessor;
1284 (c) for consideration; and
1285 (d) if:
1286 (i) the purchaser-lessee paid sales and use tax on the purchaser-lessee's initial purchase
1287 of the tangible personal property or product transferred electronically;
1288 (ii) the sale of the tangible personal property or product transferred electronically to the
1289 lessor is intended as a form of financing:
1290 (A) for the tangible personal property or product transferred electronically; and
1291 (B) to the purchaser-lessee; and
1292 (iii) in accordance with generally accepted accounting principles, the purchaser-lessee
1293 is required to:
1294 (A) capitalize the tangible personal property or product transferred electronically for
1295 financial reporting purposes; and
1296 (B) account for the lease payments as payments made under a financing arrangement.
1297 (113) "Sales price" means the same as that term is defined in Subsection (99).
1298 (114) (a) "Sales relating to schools" means the following sales by, amounts paid to, or
1299 amounts charged by a school:
1300 (i) sales that are directly related to the school's educational functions or activities
1301 including:
1302 (A) the sale of:
1303 (I) textbooks;
1304 (II) textbook fees;
1305 (III) laboratory fees;
1306 (IV) laboratory supplies; or
1307 (V) safety equipment;
1308 (B) the sale of a uniform, protective equipment, or sports or recreational equipment
1309 that:
1310 (I) a student is specifically required to wear as a condition of participation in a
1311 school-related event or school-related activity; and
1312 (II) is not readily adaptable to general or continued usage to the extent that it takes the
1313 place of ordinary clothing;
1314 (C) sales of the following if the net or gross revenues generated by the sales are
1315 deposited into a school district fund or school fund dedicated to school meals:
1316 (I) food and food ingredients; or
1317 (II) prepared food; or
1318 (D) transportation charges for official school activities; or
1319 (ii) amounts paid to or amounts charged by a school for admission to a school-related
1320 event or school-related activity.
1321 (b) "Sales relating to schools" does not include:
1322 (i) bookstore sales of items that are not educational materials or supplies;
1323 (ii) except as provided in Subsection (114)(a)(i)(B):
1324 (A) clothing;
1325 (B) clothing accessories or equipment;
1326 (C) protective equipment; or
1327 (D) sports or recreational equipment; or
1328 (iii) amounts paid to or amounts charged by a school for admission to a school-related
1329 event or school-related activity if the amounts paid or charged are passed through to a person:
1330 (A) other than a:
1331 (I) school;
1332 (II) nonprofit organization authorized by a school board or a governing body of a
1333 private school to organize and direct a competitive secondary school activity; or
1334 (III) nonprofit association authorized by a school board or a governing body of a
1335 private school to organize and direct a competitive secondary school activity; and
1336 (B) that is required to collect sales and use taxes under this chapter.
1337 (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1338 commission may make rules defining the term "passed through."
1339 (115) For purposes of this section and Section 59-12-104, "school":
1340 (a) means:
1341 (i) an elementary school or a secondary school that:
1342 (A) is a:
1343 (I) public school; or
1344 (II) private school; and
1345 (B) provides instruction for one or more grades kindergarten through 12; or
1346 (ii) a public school district; and
1347 (b) includes the Electronic High School as defined in Section 53A-15-1002.
1348 (116) "Seller" means a person that makes a sale, lease, or rental of:
1349 (a) tangible personal property;
1350 (b) a product transferred electronically; or
1351 (c) a service.
1352 (117) (a) "Semiconductor fabricating, processing, research, or development materials"
1353 means tangible personal property or a product transferred electronically if the tangible personal
1354 property or product transferred electronically is:
1355 (i) used primarily in the process of:
1356 (A) (I) manufacturing a semiconductor;
1357 (II) fabricating a semiconductor; or
1358 (III) research or development of a:
1359 (Aa) semiconductor; or
1360 (Bb) semiconductor manufacturing process; or
1361 (B) maintaining an environment suitable for a semiconductor; or
1362 (ii) consumed primarily in the process of:
1363 (A) (I) manufacturing a semiconductor;
1364 (II) fabricating a semiconductor; or
1365 (III) research or development of a:
1366 (Aa) semiconductor; or
1367 (Bb) semiconductor manufacturing process; or
1368 (B) maintaining an environment suitable for a semiconductor.
1369 (b) "Semiconductor fabricating, processing, research, or development materials"
1370 includes:
1371 (i) parts used in the repairs or renovations of tangible personal property or a product
1372 transferred electronically described in Subsection (117)(a); or
1373 (ii) a chemical, catalyst, or other material used to:
1374 (A) produce or induce in a semiconductor a:
1375 (I) chemical change; or
1376 (II) physical change;
1377 (B) remove impurities from a semiconductor; or
1378 (C) improve the marketable condition of a semiconductor.
1379 (118) "Senior citizen center" means a facility having the primary purpose of providing
1380 services to the aged as defined in Section 62A-3-101.
1381 (119) (a) Subject to Subsections (119)(b) and (c), "short-term lodging consumable"
1382 means tangible personal property that:
1383 (i) a business that provides accommodations and services described in Subsection
1384 59-12-103(1)(i) purchases as part of a transaction to provide the accommodations and services
1385 to a purchaser;
1386 (ii) is intended to be consumed by the purchaser; and
1387 (iii) is:
1388 (A) included in the purchase price of the accommodations and services; and
1389 (B) not separately stated on an invoice, bill of sale, or other similar document provided
1390 to the purchaser.
1391 (b) "Short-term lodging consumable" includes:
1392 (i) a beverage;
1393 (ii) a brush or comb;
1394 (iii) a cosmetic;
1395 (iv) a hair care product;
1396 (v) lotion;
1397 (vi) a magazine;
1398 (vii) makeup;
1399 (viii) a meal;
1400 (ix) mouthwash;
1401 (x) nail polish remover;
1402 (xi) a newspaper;
1403 (xii) a notepad;
1404 (xiii) a pen;
1405 (xiv) a pencil;
1406 (xv) a razor;
1407 (xvi) saline solution;
1408 (xvii) a sewing kit;
1409 (xviii) shaving cream;
1410 (xix) a shoe shine kit;
1411 (xx) a shower cap;
1412 (xxi) a snack item;
1413 (xxii) soap;
1414 (xxiii) toilet paper;
1415 (xxiv) a toothbrush;
1416 (xxv) toothpaste; or
1417 (xxvi) an item similar to Subsections (119)(b)(i) through (xxv) as the commission may
1418 provide by rule made in accordance with Title 63G, Chapter 3, Utah Administrative
1419 Rulemaking Act.
1420 (c) "Short-term lodging consumable" does not include:
1421 (i) tangible personal property that is cleaned or washed to allow the tangible personal
1422 property to be reused; or
1423 (ii) a product transferred electronically.
1424 (120) "Simplified electronic return" means the electronic return:
1425 (a) described in Section 318(C) of the agreement; and
1426 (b) approved by the governing board of the agreement.
1427 (121) "Solar energy" means the sun used as the sole source of energy for producing
1428 electricity.
1429 (122) (a) "Sports or recreational equipment" means an item:
1430 (i) designed for human use; and
1431 (ii) that is:
1432 (A) worn in conjunction with:
1433 (I) an athletic activity; or
1434 (II) a recreational activity; and
1435 (B) not suitable for general use.
1436 (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1437 commission shall make rules:
1438 (i) listing the items that constitute "sports or recreational equipment"; and
1439 (ii) that are consistent with the list of items that constitute "sports or recreational
1440 equipment" under the agreement.
1441 (123) "State" means the state of Utah, its departments, and agencies.
1442 (124) "Storage" means any keeping or retention of tangible personal property or any
1443 other taxable transaction under Subsection 59-12-103(1), in this state for any purpose except
1444 sale in the regular course of business.
1445 (125) (a) Except as provided in Subsection (125)(d) or (e), "tangible personal property"
1446 means personal property that:
1447 (i) may be:
1448 (A) seen;
1449 (B) weighed;
1450 (C) measured;
1451 (D) felt; or
1452 (E) touched; or
1453 (ii) is in any manner perceptible to the senses.
1454 (b) "Tangible personal property" includes:
1455 (i) electricity;
1456 (ii) water;
1457 (iii) gas;
1458 (iv) steam; or
1459 (v) prewritten computer software, regardless of the manner in which the prewritten
1460 computer software is transferred.
1461 (c) "Tangible personal property" includes the following regardless of whether the item
1462 is attached to real property:
1463 (i) a dishwasher;
1464 (ii) a dryer;
1465 (iii) a freezer;
1466 (iv) a microwave;
1467 (v) a refrigerator;
1468 (vi) a stove;
1469 (vii) a washer; or
1470 (viii) an item similar to Subsections (125)(c)(i) through (vii) as determined by the
1471 commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative
1472 Rulemaking Act.
1473 (d) "Tangible personal property" does not include a product that is transferred
1474 electronically.
1475 (e) "Tangible personal property" does not include the following if attached to real
1476 property, regardless of whether the attachment to real property is only through a line that
1477 supplies water, electricity, gas, telephone, cable, or supplies a similar item as determined by the
1478 commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative
1479 Rulemaking Act:
1480 (i) a hot water heater;
1481 (ii) a water filtration system; or
1482 (iii) a water softener system.
1483 (126) (a) "Telecommunications enabling or facilitating equipment, machinery, or
1484 software" means an item listed in Subsection (126)(b) if that item is purchased or leased
1485 primarily to enable or facilitate one or more of the following to function:
1486 (i) telecommunications switching or routing equipment, machinery, or software; or
1487 (ii) telecommunications transmission equipment, machinery, or software.
1488 (b) The following apply to Subsection (126)(a):
1489 (i) a pole;
1490 (ii) software;
1491 (iii) a supplementary power supply;
1492 (iv) temperature or environmental equipment or machinery;
1493 (v) test equipment;
1494 (vi) a tower; or
1495 (vii) equipment, machinery, or software that functions similarly to an item listed in
1496 Subsections (126)(b)(i) through (vi) as determined by the commission by rule made in
1497 accordance with Subsection (126)(c).
1498 (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1499 commission may by rule define what constitutes equipment, machinery, or software that
1500 functions similarly to an item listed in Subsections (126)(b)(i) through (vi).
1501 (127) "Telecommunications equipment, machinery, or software required for 911
1502 service" means equipment, machinery, or software that is required to comply with 47 C.F.R.
1503 Sec. 20.18.
1504 (128) "Telecommunications maintenance or repair equipment, machinery, or software"
1505 means equipment, machinery, or software purchased or leased primarily to maintain or repair
1506 one or more of the following, regardless of whether the equipment, machinery, or software is
1507 purchased or leased as a spare part or as an upgrade or modification to one or more of the
1508 following:
1509 (a) telecommunications enabling or facilitating equipment, machinery, or software;
1510 (b) telecommunications switching or routing equipment, machinery, or software; or
1511 (c) telecommunications transmission equipment, machinery, or software.
1512 (129) (a) "Telecommunications service" means the electronic conveyance, routing, or
1513 transmission of audio, data, video, voice, or any other information or signal to a point, or
1514 among or between points.
1515 (b) "Telecommunications service" includes:
1516 (i) an electronic conveyance, routing, or transmission with respect to which a computer
1517 processing application is used to act:
1518 (A) on the code, form, or protocol of the content;
1519 (B) for the purpose of electronic conveyance, routing, or transmission; and
1520 (C) regardless of whether the service:
1521 (I) is referred to as voice over Internet protocol service; or
1522 (II) is classified by the Federal Communications Commission as enhanced or value
1523 added;
1524 (ii) an 800 service;
1525 (iii) a 900 service;
1526 (iv) a fixed wireless service;
1527 (v) a mobile wireless service;
1528 (vi) a postpaid calling service;
1529 (vii) a prepaid calling service;
1530 (viii) a prepaid wireless calling service; or
1531 (ix) a private communications service.
1532 (c) "Telecommunications service" does not include:
1533 (i) advertising, including directory advertising;
1534 (ii) an ancillary service;
1535 (iii) a billing and collection service provided to a third party;
1536 (iv) a data processing and information service if:
1537 (A) the data processing and information service allows data to be:
1538 (I) (Aa) acquired;
1539 (Bb) generated;
1540 (Cc) processed;
1541 (Dd) retrieved; or
1542 (Ee) stored; and
1543 (II) delivered by an electronic transmission to a purchaser; and
1544 (B) the purchaser's primary purpose for the underlying transaction is the processed data
1545 or information;
1546 (v) installation or maintenance of the following on a customer's premises:
1547 (A) equipment; or
1548 (B) wiring;
1549 (vi) Internet access service;
1550 (vii) a paging service;
1551 (viii) a product transferred electronically, including:
1552 (A) music;
1553 (B) reading material;
1554 (C) a ring tone;
1555 (D) software; or
1556 (E) video;
1557 (ix) a radio and television audio and video programming service:
1558 (A) regardless of the medium; and
1559 (B) including:
1560 (I) furnishing conveyance, routing, or transmission of a television audio and video
1561 programming service by a programming service provider;
1562 (II) cable service as defined in 47 U.S.C. Sec. 522(6); or
1563 (III) audio and video programming services delivered by a commercial mobile radio
1564 service provider as defined in 47 C.F.R. Sec. 20.3;
1565 (x) a value-added nonvoice data service; or
1566 (xi) tangible personal property.
1567 (130) (a) "Telecommunications service provider" means a person that:
1568 (i) owns, controls, operates, or manages a telecommunications service; and
1569 (ii) engages in an activity described in Subsection (130)(a)(i) for the shared use with or
1570 resale to any person of the telecommunications service.
1571 (b) A person described in Subsection (130)(a) is a telecommunications service provider
1572 whether or not the Public Service Commission of Utah regulates:
1573 (i) that person; or
1574 (ii) the telecommunications service that the person owns, controls, operates, or
1575 manages.
1576 (131) (a) "Telecommunications switching or routing equipment, machinery, or
1577 software" means an item listed in Subsection (131)(b) if that item is purchased or leased
1578 primarily for switching or routing:
1579 (i) an ancillary service;
1580 (ii) data communications;
1581 (iii) voice communications; or
1582 (iv) telecommunications service.
1583 (b) The following apply to Subsection (131)(a):
1584 (i) a bridge;
1585 (ii) a computer;
1586 (iii) a cross connect;
1587 (iv) a modem;
1588 (v) a multiplexer;
1589 (vi) plug in circuitry;
1590 (vii) a router;
1591 (viii) software;
1592 (ix) a switch; or
1593 (x) equipment, machinery, or software that functions similarly to an item listed in
1594 Subsections (131)(b)(i) through (ix) as determined by the commission by rule made in
1595 accordance with Subsection (131)(c).
1596 (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1597 commission may by rule define what constitutes equipment, machinery, or software that
1598 functions similarly to an item listed in Subsections (131)(b)(i) through (ix).
1599 (132) (a) "Telecommunications transmission equipment, machinery, or software"
1600 means an item listed in Subsection (132)(b) if that item is purchased or leased primarily for
1601 sending, receiving, or transporting:
1602 (i) an ancillary service;
1603 (ii) data communications;
1604 (iii) voice communications; or
1605 (iv) telecommunications service.
1606 (b) The following apply to Subsection (132)(a):
1607 (i) an amplifier;
1608 (ii) a cable;
1609 (iii) a closure;
1610 (iv) a conduit;
1611 (v) a controller;
1612 (vi) a duplexer;
1613 (vii) a filter;
1614 (viii) an input device;
1615 (ix) an input/output device;
1616 (x) an insulator;
1617 (xi) microwave machinery or equipment;
1618 (xii) an oscillator;
1619 (xiii) an output device;
1620 (xiv) a pedestal;
1621 (xv) a power converter;
1622 (xvi) a power supply;
1623 (xvii) a radio channel;
1624 (xviii) a radio receiver;
1625 (xix) a radio transmitter;
1626 (xx) a repeater;
1627 (xxi) software;
1628 (xxii) a terminal;
1629 (xxiii) a timing unit;
1630 (xxiv) a transformer;
1631 (xxv) a wire; or
1632 (xxvi) equipment, machinery, or software that functions similarly to an item listed in
1633 Subsections (132)(b)(i) through (xxv) as determined by the commission by rule made in
1634 accordance with Subsection (132)(c).
1635 (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1636 commission may by rule define what constitutes equipment, machinery, or software that
1637 functions similarly to an item listed in Subsections (132)(b)(i) through (xxv).
1638 (133) (a) "Textbook for a higher education course" means a textbook or other printed
1639 material that is required for a course:
1640 (i) offered by an institution of higher education; and
1641 (ii) that the purchaser of the textbook or other printed material attends or will attend.
1642 (b) "Textbook for a higher education course" includes a textbook in electronic format.
1643 (134) "Tobacco" means:
1644 (a) a cigarette;
1645 (b) a cigar;
1646 (c) chewing tobacco;
1647 (d) pipe tobacco; or
1648 (e) any other item that contains tobacco.
1649 (135) "Unassisted amusement device" means an amusement device, skill device, or
1650 ride device that is started and stopped by the purchaser or renter of the right to use or operate
1651 the amusement device, skill device, or ride device.
1652 (136) (a) "Use" means the exercise of any right or power over tangible personal
1653 property, a product transferred electronically, or a service under Subsection 59-12-103(1),
1654 incident to the ownership or the leasing of that tangible personal property, product transferred
1655 electronically, or service.
1656 (b) "Use" does not include the sale, display, demonstration, or trial of tangible personal
1657 property, a product transferred electronically, or a service in the regular course of business and
1658 held for resale.
1659 (137) "Value-added nonvoice data service" means a service:
1660 (a) that otherwise meets the definition of a telecommunications service except that a
1661 computer processing application is used to act primarily for a purpose other than conveyance,
1662 routing, or transmission; and
1663 (b) with respect to which a computer processing application is used to act on data or
1664 information:
1665 (i) code;
1666 (ii) content;
1667 (iii) form; or
1668 (iv) protocol.
1669 (138) (a) Subject to Subsection (138)(b), "vehicle" means the following that are
1670 required to be titled, registered, or titled and registered:
1671 (i) an aircraft as defined in Section 72-10-102;
1672 (ii) a vehicle as defined in Section 41-1a-102;
1673 (iii) an off-highway vehicle as defined in Section 41-22-2; or
1674 (iv) a vessel as defined in Section 41-1a-102.
1675 (b) For purposes of Subsection 59-12-104(33) only, "vehicle" includes:
1676 (i) a vehicle described in Subsection (138)(a); or
1677 (ii) (A) a locomotive;
1678 (B) a freight car;
1679 (C) railroad work equipment; or
1680 (D) other railroad rolling stock.
1681 (139) "Vehicle dealer" means a person engaged in the business of buying, selling, or
1682 exchanging a vehicle as defined in Subsection (138).
1683 (140) (a) "Vertical service" means an ancillary service that:
1684 (i) is offered in connection with one or more telecommunications services; and
1685 (ii) offers an advanced calling feature that allows a customer to:
1686 (A) identify a caller; and
1687 (B) manage multiple calls and call connections.
1688 (b) "Vertical service" includes an ancillary service that allows a customer to manage a
1689 conference bridging service.
1690 (141) (a) "Voice mail service" means an ancillary service that enables a customer to
1691 receive, send, or store a recorded message.
1692 (b) "Voice mail service" does not include a vertical service that a customer is required
1693 to have in order to utilize a voice mail service.
1694 (142) (a) Except as provided in Subsection (142)(b), "waste energy facility" means a
1695 facility that generates electricity:
1696 (i) using as the primary source of energy waste materials that would be placed in a
1697 landfill or refuse pit if it were not used to generate electricity, including:
1698 (A) tires;
1699 (B) waste coal;
1700 (C) oil shale; or
1701 (D) municipal solid waste; and
1702 (ii) in amounts greater than actually required for the operation of the facility.
1703 (b) "Waste energy facility" does not include a facility that incinerates:
1704 (i) hospital waste as defined in 40 C.F.R. 60.51c; or
1705 (ii) medical/infectious waste as defined in 40 C.F.R. 60.51c.
1706 (143) "Watercraft" means a vessel as defined in Section 73-18-2.
1707 (144) "Wind energy" means wind used as the sole source of energy to produce
1708 electricity.
1709 (145) "ZIP Code" means a Zoning Improvement Plan Code assigned to a geographic
1710 location by the United States Postal Service.
1711 Section 5. Section 63A-3-110 is amended to read:
1712 63A-3-110. Personal use expenditures for state officers and employees.
1713 (1) As used in this section:
1714 (a) "Employee" means a person who is not an elected or appointed officer and who is
1715 employed on a full- or part-time basis by a governmental entity.
1716 (b) "Governmental entity" means:
1717 (i) an executive branch agency of the state, the offices of the governor, lieutenant
1718 governor, state auditor, attorney general, and state treasurer, the State Board of Education, and
1719 the State Board of Regents;
1720 (ii) the Office of the Legislative Auditor General, the Office of the Legislative Fiscal
1721 Analyst, the Office of Legislative Research and General Counsel, the Legislature, and
1722 legislative committees;
1723 (iii) courts, the Judicial Council, the [
1724 Administrative Office of the Courts, and similar administrative units in the judicial branch;
1725 (iv) independent state entities created under Title 63H, Independent State Entities; or
1726 (v) the Utah Science Technology and Research Governing Authority created under
1727 Section 63M-2-301.
1728 (c) "Officer" means a person who is elected or appointed to an office or position within
1729 a governmental entity.
1730 (d) (i) "Personal use expenditure" means an expenditure made without the authority of
1731 law that:
1732 (A) is not directly related to the performance of an activity as a state officer or
1733 employee;
1734 (B) primarily furthers a personal interest of a state officer or employee or a state
1735 officer's or employee's family, friend, or associate; and
1736 (C) would constitute taxable income under federal law.
1737 (ii) "Personal use expenditure" does not include:
1738 (A) a de minimis or incidental expenditure; or
1739 (B) a state vehicle or a monthly stipend for a vehicle that an officer or employee uses to
1740 travel to and from the officer or employee's official duties, including a minimal allowance for a
1741 detour as provided by the state.
1742 (e) "Public funds" means the same as that term is defined in Section 51-7-3.
1743 (2) A state officer or employee may not:
1744 (a) use public funds for a personal use expenditure; or
1745 (b) incur indebtedness or liability on behalf of, or payable by, a governmental entity for
1746 a personal use expenditure.
1747 (3) If the Division of Finance or the responsible governmental entity determines that a
1748 state officer or employee has intentionally made a personal use expenditure in violation of
1749 Subsection (2), the governmental entity shall:
1750 (a) require the state officer or employee to deposit the amount of the personal use
1751 expenditure into the fund or account from which:
1752 (i) the personal use expenditure was disbursed; or
1753 (ii) payment for the indebtedness or liability for a personal use expenditure was
1754 disbursed;
1755 (b) require the state officer or employee to remit an administrative penalty in an
1756 amount equal to 50% of the personal use expenditure to the Division of Finance; and
1757 (c) deposit the money received under Subsection (3)(b) into the General Fund.
1758 (4) (a) Any state officer or employee who has been found by a governmental entity to
1759 have made a personal use expenditure in violation of Subsection (2) may appeal the finding of
1760 the governmental entity.
1761 (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1762 Division of Finance shall make rules regarding an appeal process for an appeal made under
1763 Subsection (4)(a), including the designation of an appeal authority.
1764 (5) (a) Subject to Subsection (5)(b), the Division of Finance may withhold all or a
1765 portion of the wages of a state officer or employee who has violated Subsection (2) until the
1766 requirements of Subsection (3) have been met.
1767 (b) If the state officer or employee has requested an appeal under Subsection (4), the
1768 Division of Finance may only withhold the wages of the officer or employee after the appeal
1769 authority described in Subsection (4)(b) has confirmed that the officer or employee violated
1770 Subsection (2).
1771 (6) Nothing in this chapter immunizes a state officer or employee from or precludes
1772 any criminal prosecution or civil or employment action for an unlawful personal use
1773 expenditure.
1774 (7) A state officer or employee who has been convicted of misusing public money
1775 under Section 76-8-402 may not disburse public funds or access public accounts.
1776 Section 6. Section 63B-5-201 is amended to read:
1777 63B-5-201. Legislative intent statements.
1778 (1) If the United States Department of Defense has not provided matching funds to
1779 construct the National Guard Armory in Orem by December 31, 1997, the Division of Facilities
1780 Construction and Management shall transfer any funds received from issuance of a General
1781 Obligation Bond for benefit of the Orem Armory to the Provo Armory for capital
1782 improvements.
1783 (2) It is the intent of the Legislature that the University of Utah use institutional funds
1784 to plan, design, and construct:
1785 (a) the Health Science East parking structure under the supervision of the director of
1786 the Division of Facilities Construction and Management unless supervisory authority is
1787 delegated by the director;
1788 (b) the Health Science Office Building under the supervision of the director of the
1789 Division of Facilities Construction and Management unless supervisory authority is delegated
1790 by the director; and
1791 (c) the new Student Housing/Olympic Athletes Village under the supervision of the
1792 director of the Division of Facilities Construction and Management unless supervisory
1793 authority is delegated by the director.
1794 (3) It is the intent of the Legislature that Utah State University use institutional funds to
1795 plan, design, and construct a multipurpose facility under the supervision of the director of the
1796 Division of Facilities Construction and Management unless supervisory authority is delegated
1797 by the director.
1798 (4) It is the intent of the Legislature that the Utah Geologic Survey use agency internal
1799 funding to plan, design, and construct a sample library facility under the supervision of the
1800 director of the Division of Facilities Construction and Management unless supervisory
1801 authority is delegated by the director.
1802 (5) (a) If legislation introduced in the 1996 General Session to fund the Wasatch State
1803 Park Club House does not pass, the State Building Ownership Authority, under authority of
1804 Title 63B, Chapter 1, Part 3, State Building Ownership Authority Act, may issue or execute
1805 obligations, or enter into or arrange for a lease purchase agreement in which participation
1806 interests may be created, to provide up to $1,500,000 for the remodel and expansion of the
1807 clubhouse at Wasatch Mountain State Park for the Division of Parks and Recreation, together
1808 with additional amounts necessary to:
1809 (i) pay costs of issuance;
1810 (ii) pay capitalized interest; and
1811 (iii) fund any debt service reserve requirements.
1812 (b) The State Building Ownership Authority shall work cooperatively with the
1813 Division of Parks and Recreation to seek out the most cost effective and prudent lease purchase
1814 plan available.
1815 (6) (a) The State Building Ownership Authority, under authority of Title 63B, Chapter
1816 1, Part 3, State Building Ownership Authority Act, may issue or execute obligations, or enter
1817 into or arrange for a lease purchase agreement in which participation interests may be created,
1818 to provide up to $835,300 for the construction of a liquor store in the Snyderville area, together
1819 with additional amounts necessary to:
1820 (i) pay costs of issuance;
1821 (ii) pay capitalized interest; and
1822 (iii) fund any debt service reserve requirements.
1823 (b) The State Building Ownership Authority shall work cooperatively with the
1824 Department of Alcoholic Beverage Control to seek out the most cost effective and prudent
1825 lease purchase plan available.
1826 (7) (a) The State Building Ownership Authority, under authority of Title 63B, Chapter
1827 1, Part 3, State Building Ownership Authority Act, may issue or execute obligations, or enter
1828 into or arrange for a lease purchase agreement in which participation interests may be created,
1829 to provide up to $15,000,000 for the construction of the Huntsman Cancer Institute, together
1830 with additional amounts necessary to:
1831 (i) pay costs of issuance;
1832 (ii) pay capitalized interest; and
1833 (iii) fund any debt service reserve requirements.
1834 (b) The State Building Ownership Authority shall work cooperatively with the
1835 University of Utah to seek out the most cost effective and prudent lease purchase plan
1836 available.
1837 (c) It is the intent of the Legislature that the University of Utah lease land to the State
1838 Building Ownership Authority for the construction of the Huntsman Cancer Institute facility.
1839 (8) (a) The State Building Ownership Authority, under authority of Title 63B, Chapter
1840 1, Part 3, State Building Ownership Authority Act, may issue or execute obligations, or enter
1841 into or arrange for a lease purchase agreement in which participation interests may be created,
1842 to provide up to $857,600 for the construction of an addition to the Human Services facility in
1843 Vernal, Utah together with additional amounts necessary to:
1844 (i) pay costs of issuance;
1845 (ii) pay capitalized interest; and
1846 (iii) fund any debt service reserve requirements.
1847 (b) The State Building Ownership Authority shall work cooperatively with the
1848 Department of Human Services to seek out the most cost effective and prudent lease purchase
1849 plan available.
1850 (9) (a) The State Building Ownership Authority, under authority of Title 63B, Chapter
1851 1, Part 3, State Building Ownership Authority Act, may issue or execute obligations, or enter
1852 into or arrange for a lease purchase agreement in which participation interests may be created,
1853 to provide up to $3,470,200 for the construction of the Student Services Center, at Utah State
1854 University Eastern, together with additional amounts necessary to:
1855 (i) pay costs of issuance;
1856 (ii) pay capitalized interest; and
1857 (iii) fund any debt service reserve requirements.
1858 (b) The State Building Ownership Authority shall work cooperatively with Utah State
1859 University Eastern to seek out the most cost effective and prudent lease purchase plan
1860 available.
1861 (10) (a) Notwithstanding anything to the contrary in Title 53B, Chapter 21, Revenue
1862 Bonds, which prohibits the issuance of revenue bonds payable from legislative appropriations,
1863 the State Board of Regents, on behalf of Dixie College, may issue, sell, and deliver revenue
1864 bonds or other evidences of indebtedness of Dixie College to borrow money on the credit of
1865 the income and revenues, including legislative appropriations, of Dixie College, to finance the
1866 acquisition of the Dixie Center.
1867 (b) (i) The bonds or other evidences of indebtedness authorized by this section shall be
1868 issued in accordance with Title 53B, Chapter 21, Revenue Bonds, under terms and conditions
1869 and in amounts that the board, by resolution, determines are reasonable and necessary and may
1870 not exceed $6,000,000 together with additional amounts necessary to:
1871 (A) pay cost of issuance;
1872 (B) pay capitalized interest; and
1873 (C) fund any debt service reserve requirements.
1874 (ii) To the extent that future legislative appropriations will be required to provide for
1875 payment of debt service in full, the board shall ensure that the revenue bonds are issued
1876 containing a clause that provides for payment from future legislative appropriations that are
1877 legally available for that purpose.
1878 (11) (a) The State Building Ownership Authority, under authority of Title 63B, Chapter
1879 1, Part 3, State Building Ownership Authority Act, may issue or execute obligations, or enter
1880 into or arrange for a lease purchase agreement in which participation interests may be created,
1881 to provide up to $10,479,000 for the construction of a facility for the Courts - Davis County
1882 Regional Expansion, together with additional amounts necessary to:
1883 (i) pay costs of issuance;
1884 (ii) pay capitalized interest; and
1885 (iii) fund any debt service reserve requirements.
1886 (b) The State Building Ownership Authority shall work cooperatively with the [
1887
1888 effective and prudent lease purchase plan available.
1889 (12) (a) The State Building Ownership Authority, under authority of Title 63B, Chapter
1890 1, Part 3, State Building Ownership Authority Act, may issue or execute obligations, or enter
1891 into or arrange for a lease purchase agreement in which participation interests may be created,
1892 to provide up to $4,200,000 for the purchase and remodel of the Washington County
1893 Courthouse, together with additional amounts necessary to:
1894 (i) pay costs of issuance;
1895 (ii) pay capitalized interest; and
1896 (iii) fund any debt service reserve requirements.
1897 (b) The State Building Ownership Authority shall work cooperatively with the [
1898
1899 effective and prudent lease purchase plan available.
1900 (13) (a) The State Building Ownership Authority, under authority of Title 63B, Chapter
1901 1, Part 3, State Building Ownership Authority Act, may issue or execute obligations, or enter
1902 into or arrange for a lease purchase agreement in which participation interests may be created,
1903 to provide up to $14,299,700 for the construction of a facility for the State Library and the
1904 Division of Services for the Blind and Visually Impaired, together with additional amounts
1905 necessary to:
1906 (i) pay costs of issuance;
1907 (ii) pay capitalized interest; and
1908 (iii) fund any debt service reserve requirements.
1909 (b) The State Building Ownership Authority shall work cooperatively with the State
1910 Board of Education and the Governor's Office of Economic Development to seek out the most
1911 cost effective and prudent lease purchase plan available.
1912 Section 7. Section 63G-2-103 is amended to read:
1913 63G-2-103. Definitions.
1914 As used in this chapter:
1915 (1) "Audit" means:
1916 (a) a systematic examination of financial, management, program, and related records
1917 for the purpose of determining the fair presentation of financial statements, adequacy of
1918 internal controls, or compliance with laws and regulations; or
1919 (b) a systematic examination of program procedures and operations for the purpose of
1920 determining their effectiveness, economy, efficiency, and compliance with statutes and
1921 regulations.
1922 (2) "Chronological logs" mean the regular and customary summary records of law
1923 enforcement agencies and other public safety agencies that show:
1924 (a) the time and general nature of police, fire, and paramedic calls made to the agency;
1925 and
1926 (b) any arrests or jail bookings made by the agency.
1927 (3) "Classification," "classify," and their derivative forms mean determining whether a
1928 record series, record, or information within a record is public, private, controlled, protected, or
1929 exempt from disclosure under Subsection 63G-2-201(3)(b).
1930 (4) (a) "Computer program" means:
1931 (i) a series of instructions or statements that permit the functioning of a computer
1932 system in a manner designed to provide storage, retrieval, and manipulation of data from the
1933 computer system; and
1934 (ii) any associated documentation and source material that explain how to operate the
1935 computer program.
1936 (b) "Computer program" does not mean:
1937 (i) the original data, including numbers, text, voice, graphics, and images;
1938 (ii) analysis, compilation, and other manipulated forms of the original data produced by
1939 use of the program; or
1940 (iii) the mathematical or statistical formulas, excluding the underlying mathematical
1941 algorithms contained in the program, that would be used if the manipulated forms of the
1942 original data were to be produced manually.
1943 (5) (a) "Contractor" means:
1944 (i) any person who contracts with a governmental entity to provide goods or services
1945 directly to a governmental entity; or
1946 (ii) any private, nonprofit organization that receives funds from a governmental entity.
1947 (b) "Contractor" does not mean a private provider.
1948 (6) "Controlled record" means a record containing data on individuals that is controlled
1949 as provided by Section 63G-2-304.
1950 (7) "Designation," "designate," and their derivative forms mean indicating, based on a
1951 governmental entity's familiarity with a record series or based on a governmental entity's
1952 review of a reasonable sample of a record series, the primary classification that a majority of
1953 records in a record series would be given if classified and the classification that other records
1954 typically present in the record series would be given if classified.
1955 (8) "Elected official" means each person elected to a state office, county office,
1956 municipal office, school board or school district office, local district office, or special service
1957 district office, but does not include judges.
1958 (9) "Explosive" means a chemical compound, device, or mixture:
1959 (a) commonly used or intended for the purpose of producing an explosion; and
1960 (b) that contains oxidizing or combustive units or other ingredients in proportions,
1961 quantities, or packing so that:
1962 (i) an ignition by fire, friction, concussion, percussion, or detonator of any part of the
1963 compound or mixture may cause a sudden generation of highly heated gases; and
1964 (ii) the resultant gaseous pressures are capable of:
1965 (A) producing destructive effects on contiguous objects; or
1966 (B) causing death or serious bodily injury.
1967 (10) "Government audit agency" means any governmental entity that conducts an audit.
1968 (11) (a) "Governmental entity" means:
1969 (i) executive department agencies of the state, the offices of the governor, lieutenant
1970 governor, state auditor, attorney general, and state treasurer, the Board of Pardons and Parole,
1971 the Board of Examiners, the National Guard, the Career Service Review Office, the State
1972 Board of Education, the State Board of Regents, and the State Archives;
1973 (ii) the Office of the Legislative Auditor General, Office of the Legislative Fiscal
1974 Analyst, Office of Legislative Research and General Counsel, the Legislature, and legislative
1975 committees, except any political party, group, caucus, or rules or sifting committee of the
1976 Legislature;
1977 (iii) courts, the Judicial Council, the [
1978 Administrative Office of the Courts, and similar administrative units in the judicial branch;
1979 (iv) any state-funded institution of higher education or public education; or
1980 (v) any political subdivision of the state, but, if a political subdivision has adopted an
1981 ordinance or a policy relating to information practices pursuant to Section 63G-2-701, this
1982 chapter shall apply to the political subdivision to the extent specified in Section 63G-2-701 or
1983 as specified in any other section of this chapter that specifically refers to political subdivisions.
1984 (b) "Governmental entity" also means:
1985 (i) every office, agency, board, bureau, committee, department, advisory board, or
1986 commission of an entity listed in Subsection (11)(a) that is funded or established by the
1987 government to carry out the public's business;
1988 (ii) as defined in Section 11-13-103, an interlocal entity or joint or cooperative
1989 undertaking;
1990 (iii) as defined in Section 11-13a-102, a governmental nonprofit corporation; and
1991 (iv) an association as defined in Section 53A-1-1601.
1992 (c) "Governmental entity" does not include the Utah Educational Savings Plan created
1993 in Section 53B-8a-103.
1994 (12) "Gross compensation" means every form of remuneration payable for a given
1995 period to an individual for services provided including salaries, commissions, vacation pay,
1996 severance pay, bonuses, and any board, rent, housing, lodging, payments in kind, and any
1997 similar benefit received from the individual's employer.
1998 (13) "Individual" means a human being.
1999 (14) (a) "Initial contact report" means an initial written or recorded report, however
2000 titled, prepared by peace officers engaged in public patrol or response duties describing official
2001 actions initially taken in response to either a public complaint about or the discovery of an
2002 apparent violation of law, which report may describe:
2003 (i) the date, time, location, and nature of the complaint, the incident, or offense;
2004 (ii) names of victims;
2005 (iii) the nature or general scope of the agency's initial actions taken in response to the
2006 incident;
2007 (iv) the general nature of any injuries or estimate of damages sustained in the incident;
2008 (v) the name, address, and other identifying information about any person arrested or
2009 charged in connection with the incident; or
2010 (vi) the identity of the public safety personnel, except undercover personnel, or
2011 prosecuting attorney involved in responding to the initial incident.
2012 (b) Initial contact reports do not include follow-up or investigative reports prepared
2013 after the initial contact report. However, if the information specified in Subsection (14)(a)
2014 appears in follow-up or investigative reports, it may only be treated confidentially if it is
2015 private, controlled, protected, or exempt from disclosure under Subsection 63G-2-201(3)(b).
2016 (15) "Legislative body" means the Legislature.
2017 (16) "Notice of compliance" means a statement confirming that a governmental entity
2018 has complied with a records committee order.
2019 (17) "Person" means:
2020 (a) an individual;
2021 (b) a nonprofit or profit corporation;
2022 (c) a partnership;
2023 (d) a sole proprietorship;
2024 (e) other type of business organization; or
2025 (f) any combination acting in concert with one another.
2026 (18) "Private provider" means any person who contracts with a governmental entity to
2027 provide services directly to the public.
2028 (19) "Private record" means a record containing data on individuals that is private as
2029 provided by Section 63G-2-302.
2030 (20) "Protected record" means a record that is classified protected as provided by
2031 Section 63G-2-305.
2032 (21) "Public record" means a record that is not private, controlled, or protected and that
2033 is not exempt from disclosure as provided in Subsection 63G-2-201(3)(b).
2034 (22) (a) "Record" means a book, letter, document, paper, map, plan, photograph, film,
2035 card, tape, recording, electronic data, or other documentary material regardless of physical form
2036 or characteristics:
2037 (i) that is prepared, owned, received, or retained by a governmental entity or political
2038 subdivision; and
2039 (ii) where all of the information in the original is reproducible by photocopy or other
2040 mechanical or electronic means.
2041 (b) "Record" does not mean:
2042 (i) a personal note or personal communication prepared or received by an employee or
2043 officer of a governmental entity:
2044 (A) in a capacity other than the employee's or officer's governmental capacity; or
2045 (B) that is unrelated to the conduct of the public's business;
2046 (ii) a temporary draft or similar material prepared for the originator's personal use or
2047 prepared by the originator for the personal use of an individual for whom the originator is
2048 working;
2049 (iii) material that is legally owned by an individual in the individual's private capacity;
2050 (iv) material to which access is limited by the laws of copyright or patent unless the
2051 copyright or patent is owned by a governmental entity or political subdivision;
2052 (v) proprietary software;
2053 (vi) junk mail or a commercial publication received by a governmental entity or an
2054 official or employee of a governmental entity;
2055 (vii) a book that is cataloged, indexed, or inventoried and contained in the collections
2056 of a library open to the public;
2057 (viii) material that is cataloged, indexed, or inventoried and contained in the collections
2058 of a library open to the public, regardless of physical form or characteristics of the material;
2059 (ix) a daily calendar or other personal note prepared by the originator for the
2060 originator's personal use or for the personal use of an individual for whom the originator is
2061 working;
2062 (x) a computer program that is developed or purchased by or for any governmental
2063 entity for its own use;
2064 (xi) a note or internal memorandum prepared as part of the deliberative process by:
2065 (A) a member of the judiciary;
2066 (B) an administrative law judge;
2067 (C) a member of the Board of Pardons and Parole; or
2068 (D) a member of any other body, other than an association or appeals panel as defined
2069 in Section 53A-1-1601, charged by law with performing a quasi-judicial function;
2070 (xii) a telephone number or similar code used to access a mobile communication
2071 device that is used by an employee or officer of a governmental entity, provided that the
2072 employee or officer of the governmental entity has designated at least one business telephone
2073 number that is a public record as provided in Section 63G-2-301;
2074 (xiii) information provided by the Public Employees' Benefit and Insurance Program,
2075 created in Section 49-20-103, to a county to enable the county to calculate the amount to be
2076 paid to a health care provider under Subsection 17-50-319(2)(e)(ii);
2077 (xiv) information that an owner of unimproved property provides to a local entity as
2078 provided in Section 11-42-205; or
2079 (xv) a video or audio recording of an interview, or a transcript of the video or audio
2080 recording, that is conducted at a Children's Justice Center established under Section 67-5b-102.
2081 (23) "Record series" means a group of records that may be treated as a unit for
2082 purposes of designation, description, management, or disposition.
2083 (24) "Records committee" means the State Records Committee created in Section
2084 63G-2-501.
2085 (25) "Records officer" means the individual appointed by the chief administrative
2086 officer of each governmental entity, or the political subdivision to work with state archives in
2087 the care, maintenance, scheduling, designation, classification, disposal, and preservation of
2088 records.
2089 (26) "Schedule," "scheduling," and their derivative forms mean the process of
2090 specifying the length of time each record series should be retained by a governmental entity for
2091 administrative, legal, fiscal, or historical purposes and when each record series should be
2092 transferred to the state archives or destroyed.
2093 (27) "Sponsored research" means research, training, and other sponsored activities as
2094 defined by the federal Executive Office of the President, Office of Management and Budget:
2095 (a) conducted:
2096 (i) by an institution within the state system of higher education defined in Section
2097 53B-1-102; and
2098 (ii) through an office responsible for sponsored projects or programs; and
2099 (b) funded or otherwise supported by an external:
2100 (i) person that is not created or controlled by the institution within the state system of
2101 higher education; or
2102 (ii) federal, state, or local governmental entity.
2103 (28) "State archives" means the Division of Archives and Records Service created in
2104 Section 63A-12-101.
2105 (29) "State archivist" means the director of the state archives.
2106 (30) "Summary data" means statistical records and compilations that contain data
2107 derived from private, controlled, or protected information but that do not disclose private,
2108 controlled, or protected information.
2109 Section 8. Section 63I-1-278 is amended to read:
2110 63I-1-278. Repeal dates, Title 78A and Title 78B.
2111 [
2112
2113 [
2114 repealed July 1, 2019.
2115 [
2116 July 1, 2026.
2117 [
2118 Section 9. Section 63I-5-201 is amended to read:
2119 63I-5-201. Internal auditing programs -- State agencies.
2120 (1) (a) The departments of Administrative Services, Agriculture, Commerce, Heritage
2121 and Arts, Corrections, Workforce Services, Environmental Quality, Health, Human Services,
2122 Natural Resources, Public Safety, and Transportation, and the State Tax Commission shall
2123 conduct various types of auditing procedures as determined by the agency head or governor.
2124 (b) The governor may, by executive order, require a state agency not described in
2125 Subsection (1)(a) to establish an internal audit program.
2126 (c) The governor shall ensure that each state agency that reports to the governor has
2127 adequate internal audit coverage.
2128 (2) (a) The [
2129 shall establish an internal audit program under the direction of the Judicial Council, including
2130 auditing procedures for courts not of record.
2131 (b) The Judicial Council may, by rule, require other judicial agencies to establish an
2132 internal audit program.
2133 (3) (a) Dixie State University, the University of Utah, Utah State University, Salt Lake
2134 Community College, Southern Utah University, Utah Valley University, Weber State
2135 University, and Snow College shall establish an internal audit program under the direction of
2136 the Board of Regents.
2137 (b) The State Board of Regents may issue policies requiring other higher education
2138 entities or programs to establish an internal audit program.
2139 (4) The State Board of Education shall establish an internal audit program that provides
2140 internal audit services for each program administered by the State Board of Education.
2141 (5) Subject to Section 32B-2-302.5, the internal audit division of the Department of
2142 Alcoholic Beverage Control shall establish an internal audit program under the direction of the
2143 Alcoholic Beverage Control Commission.
2144 Section 10. Section 67-8-5 is amended to read:
2145 67-8-5. Duties of commission -- Salary recommendations.
2146 (1) The commission shall recommend to the Legislature:
2147 (a) salaries for the governor, the lieutenant governor, the attorney general, the state
2148 auditor, and the state treasurer;
2149 (b) salaries for justices of the Supreme Court and judges of the constitutional and
2150 statutory courts of record; and
2151 (c) compensation for members of the State Board of Education.
2152 (2) The commission shall:
2153 (a) in making recommendations on salaries described in Subsections (1)(a) and (b):
2154 (i) make studies and formulate recommendations concerning the wage and salary
2155 classification plan based upon factors such as educational requirements, experience,
2156 responsibility, accountability for funds and staff, comparisons with wages paid in other
2157 comparable public and private employment within this state, and other states similarly situated,
2158 and any other factors generally used in similar comprehensive wage and salary classification
2159 plans so that the plan and its administration reflect current conditions at all times; and
2160 (ii) consult and advise with, and make recommendation to, the Department of Human
2161 Resource Management regarding the plan, its administration, and the position of any elected
2162 official and judge covered by the plan;
2163 (b) in making recommendations on compensation described in Subsection (1)(c), make
2164 studies and formulate recommendations concerning compensation of members of state boards
2165 of education in other states and other factors the commission determines to be relevant so that
2166 the compensation reflects current conditions at all times;
2167 (c) submit to the Executive Appropriations Committee not later than 60 days before
2168 commencement of each annual general session:
2169 (i) a report briefly summarizing its activities during the calendar year immediately
2170 preceding the session;
2171 (ii) recommendations concerning revisions, modifications, or changes, if any, that
2172 should be made in the plan, its administration, the classification of any elected official or judge
2173 under the plan, or the compensation of members of the State Board of Education; and
2174 (iii) specific recommendations regarding the office of governor, lieutenant governor,
2175 attorney general, state auditor, and state treasurer concerning adjustments, if any, that should be
2176 made in the salary or other emoluments of office so that all elected and judicial officials receive
2177 equitable and consistent treatment regardless of whether salaries are fixed by the Legislature or
2178 by the Department of Human Resource Management; and
2179 (d) conduct a comprehensive review of judicial salary levels and make
2180 recommendations for judicial salaries in a report to the president of the Senate, the speaker of
2181 the House of Representatives, and the governor by November 1, prior to the convening of the
2182 general session of the Legislature in each odd-numbered year.
2183 (3) (a) The recommendation under Subsection (2)(d) shall be based upon consultation
2184 with the Judicial Council and upon consideration for the career status of judges. It shall be
2185 based upon comparisons with salaries paid in other states and in comparable public and private
2186 employment within this state.
2187 (b) In even-numbered years, the commission shall update its prior report, based upon
2188 the Consumer Price Index and other relevant factors, and shall forward its updated
2189 recommendations as prescribed in this section.
2190 (4) The Judicial Council shall cooperate with the commission in providing information
2191 on the judicial branch of government and on the individual levels of court as requested. The
2192 director of personnel from the [
2193 Courts shall provide the salary comparison data referred to in this section to the legislative
2194 fiscal analyst and shall provide other staff assistance and support as requested by the legislative
2195 fiscal analyst.
2196 Section 11. Section 76-8-309 is amended to read:
2197 76-8-309. Escape and aggravated escape -- Consecutive sentences -- Definitions.
2198 (1) (a) (i) A prisoner is guilty of escape if [
2199 without lawful authorization.
2200 (ii) If a prisoner obtains authorization to leave official custody by means of deceit,
2201 fraud, or other artifice, the prisoner has not received lawful authorization.
2202 (b) Escape under this Subsection (1) is a third degree felony except as provided under
2203 Subsection (1)(c).
2204 (c) Escape under this Subsection (1) is a second degree felony if:
2205 (i) the actor escapes from a state prison; or
2206 (ii) (A) the actor is convicted as a party to the offense, as defined in Section 76-2-202;
2207 and
2208 (B) the actor is an employee at or a volunteer of a law enforcement agency, the
2209 Department of Corrections, a county or district attorney's office, the office of the state attorney
2210 general, the Board of Pardons and Parole, or the courts, the Judicial Council, the [
2211
2212 judicial branch of government.
2213 (2) (a) A prisoner is guilty of aggravated escape if in the commission of an escape [
2214 the prisoner uses a dangerous weapon, as defined in Section 76-1-601, or causes serious bodily
2215 injury to another.
2216 (b) Aggravated escape is a first degree felony.
2217 (3) Any prison term imposed upon a prisoner for escape under this section shall run
2218 consecutively with any other sentence.
2219 (4) For the purposes of this section:
2220 (a) "Confinement" means the prisoner is:
2221 (i) housed in a state prison or any other facility pursuant to a contract with the Utah
2222 Department of Corrections after being sentenced and committed and the sentence has not been
2223 terminated or voided or the prisoner is not on parole;
2224 (ii) lawfully detained in a county jail prior to trial or sentencing or housed in a county
2225 jail after sentencing and commitment and the sentence has not been terminated or voided or the
2226 prisoner is not on parole; or
2227 (iii) lawfully detained following arrest.
2228 (b) "Escape" is considered to be a continuing activity commencing with the conception
2229 of the design to escape and continuing until the escaping prisoner is returned to official custody
2230 or the prisoner's attempt to escape is thwarted or abandoned.
2231 (c) "Official custody" means arrest, whether with or without warrant, or confinement in
2232 a state prison, jail, institution for secure confinement of juvenile offenders, or any confinement
2233 pursuant to an order of the court or sentenced and committed and the sentence has not been
2234 terminated or voided or the prisoner is not on parole. A person is considered confined in the
2235 state prison if [
2236 (i) without authority fails to return to [
2237 release or home visit by the time designated for return;
2238 (ii) is in prehearing custody after arrest for parole violation;
2239 (iii) is being housed in a county jail, after felony commitment, pursuant to a contract
2240 with the Department of Corrections; or
2241 (iv) is being transported as a prisoner in the state prison by correctional officers.
2242 (d) "Prisoner" means any person who is in official custody and includes persons under
2243 trusty status.
2244 (e) "Volunteer" means any person who donates service without pay or other
2245 compensation except expenses actually and reasonably incurred as approved by the supervising
2246 agency.
2247 Section 12. Section 77-10a-2 is amended to read:
2248 77-10a-2. Panel of judges -- Appointment -- Membership -- Ordering of grand
2249 jury.
2250 (1) (a) The presiding officer of the Judicial Council shall appoint a panel of five judges
2251 from the district courts of the state to hear in secret all persons claiming to have information
2252 that would justify the calling of a grand jury. The presiding officer may appoint senior status
2253 district court judges to the panel. The presiding officer shall designate one member of the
2254 panel as supervising judge to serve at the pleasure of the presiding officer. The panel has the
2255 authority of the district court.
2256 (b) To ensure geographical diversity on the panel one judge shall be appointed from the
2257 first or second district for a five-year term, one judge shall be appointed from the third district
2258 for a four-year term, one judge shall be appointed from the fourth district for a three-year term,
2259 one judge shall be appointed from the fifth, sixth, seventh, or eighth districts for a two-year
2260 term, and one judge shall be appointed from the third district for a one-year term. Following
2261 the first term, all terms on the panel are for five years.
2262 (c) The panel shall schedule hearings in each judicial district at least once every three
2263 years and may meet at any location within the state. Three members of the panel constitute a
2264 quorum for the transaction of panel business. The panel shall act by the concurrence of a
2265 majority of members present and may act through the supervising judge or managing judge.
2266 The schedule for the hearings shall be set by the panel and published by the [
2267
2268 the panel shall schedule an appointment with the [
2269 Administrative Office of the Courts at least 10 days in advance. If no appointments are
2270 scheduled, the hearing may be canceled. Persons appearing before the panel shall be placed
2271 under oath and examined by the judges conducting the hearings. Hearsay evidence may be
2272 presented at the hearings only under the same provisions and limitations that apply to
2273 preliminary hearings.
2274 (2) (a) If the panel finds good cause to believe a grand jury is necessary, the panel shall
2275 make its findings in writing and may order a grand jury to be summoned.
2276 (b) The panel may refer a matter to the attorney general, county attorney, district
2277 attorney, or city attorney for investigation and prosecution. The referral shall contain as much
2278 of the information presented to the panel as the panel determines relevant. The attorney
2279 general, county attorney, district attorney, or city attorney shall report to the panel the results of
2280 any investigation and whether the matter will be prosecuted by a prosecutor's information. The
2281 report shall be filed with the panel within 120 days after the referral unless the panel provides
2282 for a different amount of time. If the panel is not satisfied with the action of the attorney
2283 general, county attorney, district attorney, or city attorney, the panel may order a grand jury to
2284 be summoned.
2285 (3) When the attorney general, a county attorney, a district attorney, municipal
2286 attorney, or a special prosecutor appointed under Section 77-10a-12 certifies in writing to the
2287 supervising judge that in his judgment a grand jury is necessary because of criminal activity in
2288 the state, the panel shall order a grand jury to be summoned if the panel finds good cause
2289 exists.
2290 (4) In determining whether good cause exists under Subsection (3), the panel shall
2291 consider, among other factors, whether a grand jury is needed to help maintain public
2292 confidence in the impartiality of the criminal justice process.
2293 (5) A written certification under Subsection (3) shall contain a statement that in the
2294 prosecutor's judgement a grand jury is necessary, but the certification need not contain any
2295 information which if disclosed may create a risk of:
2296 (a) destruction or tainting of evidence;
2297 (b) flight or other conduct by the subject of the investigation to avoid prosecution;
2298 (c) damage to a person's reputation or privacy;
2299 (d) harm to any person; or
2300 (e) a serious impediment to the investigation.
2301 (6) A written certification under Subsection (3) shall be accompanied by a statement of
2302 facts in support of the need for a grand jury.
2303 (7) The supervising judge shall seal any written statement of facts submitted under
2304 Subsection (6).
2305 (8) The supervising judge may at the time the grand jury is summoned:
2306 (a) order that it be drawn from the state at large as provided in this chapter or from any
2307 district within the state; and
2308 (b) retain authority to supervise the grand jury or delegate the supervision of the grand
2309 jury to any judge of any district court within the state.
2310 (9) If after the certification under Subsection (3) the panel does not order the
2311 summoning of a grand jury or the grand jury does not return an indictment regarding the
2312 subject matter of the certification, the prosecuting attorney may release to the public a copy of
2313 the written certification if in the prosecutor's judgment the release does not create a risk as
2314 described in Subsection (5).
2315 Section 13. Section 78A-2-103 is amended to read:
2316 78A-2-103. Definitions.
2317 As used in this chapter:
2318 [
2319
2320 [
2321 Section 78A-2-111.
2322 [
2323 Utah Constitution.
2324 [
2325 record.
2326 Section 14. Section 78A-2-104 is amended to read:
2327 78A-2-104. Judicial Council -- Creation -- Members -- Terms and election --
2328 Responsibilities -- Reports -- Guardian Ad Litem Oversight Committee.
2329 (1) The Judicial Council, established by Article VIII, Section 12, Utah Constitution,
2330 shall be composed of:
2331 (a) the chief justice of the Supreme Court;
2332 (b) one member elected by the justices of the Supreme Court;
2333 (c) one member elected by the judges of the Court of Appeals;
2334 (d) five members elected by the judges of the district courts;
2335 (e) two members elected by the judges of the juvenile courts;
2336 (f) three members elected by the justice court judges; and
2337 (g) a member or ex officio member of the Board of Commissioners of the Utah State
2338 Bar who is an active member of the Bar in good standing at the time of election by the Board of
2339 Commissioners.
2340 (2) The Judicial Council shall have a seal.
2341 (3) (a) The chief justice of the Supreme Court shall act as presiding officer of the
2342 council and chief administrative officer for the courts. The chief justice shall vote only in the
2343 case of a tie.
2344 (b) All members of the council shall serve for three-year terms.
2345 (i) If a council member should die, resign, retire, or otherwise fail to complete a term
2346 of office, the appropriate constituent group shall elect a member to complete the term of office.
2347 (ii) In courts having more than one member, the members shall be elected to staggered
2348 terms.
2349 (iii) The person elected by the Board of Commissioners may complete a three-year
2350 term of office on the Judicial Council even though the person ceases to be a member or ex
2351 officio member of the Board of Commissioners. The person shall be an active member of the
2352 Bar in good standing for the entire term of the Judicial Council.
2353 (c) Elections shall be held under rules made by the Judicial Council.
2354 (4) The council is responsible for the development of uniform administrative policy for
2355 the courts throughout the state. The presiding officer of the Judicial Council is responsible for
2356 the implementation of the policies developed by the council and for the general management of
2357 the courts, with the aid of the state court administrator. The council has authority and
2358 responsibility to:
2359 (a) establish and assure compliance with policies for the operation of the courts,
2360 including uniform rules and forms; and
2361 (b) publish and submit to the governor, the chief justice of the Supreme Court, and the
2362 Legislature an annual report of the operations of the courts, which shall include financial and
2363 statistical data and may include suggestions and recommendations for legislation.
2364 (5) The council shall establish standards for the operation of the courts of the state
2365 including, but not limited to, facilities, court security, support services, and staff levels for
2366 judicial and support personnel.
2367 (6) The council shall by rule establish the time and manner for destroying court
2368 records, including computer records, and shall establish retention periods for these records.
2369 (7) (a) Consistent with the requirements of judicial office and security policies, the
2370 council shall establish procedures to govern the assignment of state vehicles to public officers
2371 of the judicial branch.
2372 (b) The vehicles shall be marked in a manner consistent with Section 41-1a-407 and
2373 may be assigned for unlimited use, within the state only.
2374 (8) (a) The council shall advise judicial officers and employees concerning ethical
2375 issues and shall establish procedures for issuing informal and formal advisory opinions on
2376 these issues.
2377 (b) Compliance with an informal opinion is evidence of good faith compliance with the
2378 Code of Judicial Conduct.
2379 (c) A formal opinion constitutes a binding interpretation of the Code of Judicial
2380 Conduct.
2381 (9) (a) The council shall establish written procedures authorizing the presiding officer
2382 of the council to appoint judges of courts of record by special or general assignment to serve
2383 temporarily in another level of court in a specific court or generally within that level. The
2384 appointment shall be for a specific period and shall be reported to the council.
2385 (b) These procedures shall be developed in accordance with Subsection 78A-2-107(10)
2386 regarding temporary appointment of judges.
2387 (10) The Judicial Council may by rule designate municipalities in addition to those
2388 designated by statute as a location of a trial court of record. There shall be at least one court
2389 clerk's office open during regular court hours in each county. Any trial court of record may
2390 hold court in any municipality designated as a location of a court of record.
2391 (11) The Judicial Council shall by rule determine whether the administration of a court
2392 shall be the obligation of the [
2393 Courts or whether the [
2394 should contract with local government for court support services.
2395 (12) The Judicial Council may by rule direct that a district court location be
2396 administered from another court location within the county.
2397 (13) (a) The Judicial Council shall:
2398 (i) establish the Office of Guardian Ad Litem, in accordance with Title 78A, Chapter 6,
2399 Part 9, Guardian Ad Litem; and
2400 (ii) establish and supervise a Guardian Ad Litem Oversight Committee.
2401 (b) The Guardian Ad Litem Oversight Committee described in Subsection (13)(a)(ii)
2402 shall oversee the Office of Guardian Ad Litem, established under Subsection (13)(a)(i), and
2403 assure that the Office of Guardian Ad Litem complies with state and federal law, regulation,
2404 policy, and court rules.
2405 (14) The Judicial Council shall establish and maintain, in cooperation with the Office
2406 of Recovery Services within the Department of Human Services, the part of the state case
2407 registry that contains records of each support order established or modified in the state on or
2408 after October 1, 1998, as is necessary to comply with the Social Security Act, 42 U.S.C. Sec.
2409 654a.
2410 Section 15. Section 78A-2-105 is amended to read:
2411 78A-2-105. State court administrator -- Appointment -- Qualifications -- Salary.
2412 The Supreme Court shall appoint a chief administrative officer of the council who shall
2413 have the title of the state court administrator [
2414 the council [
2415 the basis of professional ability and experience in the field of public administration and shall
2416 possess an understanding of court procedures as well as of the nature and significance of other
2417 court services. [
2418 administrator's full time and attention to the duties of [
2419 and shall receive a salary equal to that of a district court judge.
2420 Section 16. Section 78A-2-107 is amended to read:
2421 78A-2-107. State court administrator -- Powers, duties, and responsibilities.
2422 Under the general supervision of the presiding officer of the Judicial Council, and
2423 within the policies established by the council, the state court administrator shall:
2424 (1) organize and administer all of the nonjudicial activities of the courts;
2425 (2) assign, supervise, and direct the work of the nonjudicial officers of the courts;
2426 (3) implement the standards, policies, and rules established by the council;
2427 (4) formulate and administer a system of personnel administration, including in-service
2428 training programs;
2429 (5) prepare and administer the state judicial budget, fiscal, accounting, and
2430 procurement activities for the operation of the courts of record, and assist justices' courts in
2431 their budgetary, fiscal, and accounting procedures;
2432 (6) conduct studies of the business of the courts, including the preparation of
2433 recommendations and reports relating to them;
2434 (7) develop uniform procedures for the management of court business, including the
2435 management of court calendars;
2436 (8) maintain liaison with the governmental and other public and private groups having
2437 an interest in the administration of the courts;
2438 (9) establish uniform policy concerning vacations and sick leave for judges and
2439 nonjudicial officers of the courts;
2440 (10) establish uniform hours for court sessions throughout the state and may, with the
2441 consent of the presiding officer of the Judicial Council, call and appoint justices or judges of
2442 courts of record to serve temporarily as Court of Appeals, district court, or juvenile court
2443 judges and set reasonable compensation for their services;
2444 (11) when necessary for administrative reasons, change the county for trial of any case
2445 if no party to the litigation files timely objections to this change;
2446 (12) organize and administer a program of continuing education for judges and support
2447 staff, including training for justice court judges;
2448 (13) provide for an annual meeting for each level of the courts of record, and the
2449 annual judicial conference; and
2450 (14) perform other duties as assigned by the presiding officer of the council.
2451 Section 17. Section 78A-2-108 is amended to read:
2452 78A-2-108. Assistants for state court administrator -- Appointment of trial court
2453 executives.
2454 (1) The state court administrator [
2455 officer of the council, is responsible for the establishment of positions and salaries of assistants
2456 as necessary to enable [
2457 vested in [
2458 court administrator, district court administrator, juvenile court administrator, and justices' court
2459 administrator, whose appointments shall be made by the state court administrator [
2460
2461 (2) The district court administrator, with the concurrence of the presiding judge of a
2462 district or the district court judge in single judge districts, may appoint in each district a trial
2463 court executive. The trial court executive may appoint, subject to budget limitations, necessary
2464 support personnel including clerks, research clerks, secretaries, and other persons required to
2465 carry out the work of the court. The trial court executive shall supervise the work of all
2466 nonjudicial court staff and serve as administrative officer of the district.
2467 (3) Administrators and assistants appointed under this section shall be known
2468 collectively as the Administrative Office of the Courts.
2469 Section 18. Section 78A-2-109 is amended to read:
2470 78A-2-109. Courts to provide information and statistical data to state court
2471 administrator.
2472 The judges, clerks of the courts, and all other officers, state and local, shall comply with
2473 all requests made by the state court administrator or [
2474 assistants for information and statistical data bearing on the state of the dockets of the courts
2475 and such other information as may reflect the business transacted by them and the expenditure
2476 of public money for the maintenance and operation of the judicial system.
2477 Section 19. Section 78A-2-301 is amended to read:
2478 78A-2-301. Civil fees of the courts of record -- Courts complex design.
2479 (1) (a) The fee for filing any civil complaint or petition invoking the jurisdiction of a
2480 court of record not governed by another subsection is $360.
2481 (b) The fee for filing a complaint or petition is:
2482 (i) $75 if the claim for damages or amount in interpleader exclusive of court costs,
2483 interest, and attorney fees is $2,000 or less;
2484 (ii) $185 if the claim for damages or amount in interpleader exclusive of court costs,
2485 interest, and attorney fees is greater than $2,000 and less than $10,000;
2486 (iii) $360 if the claim for damages or amount in interpleader is $10,000 or more;
2487 (iv) $310 if the petition is filed under Title 30, Chapter 3, Divorce, or Title 30, Chapter
2488 4, Separate Maintenance;
2489 (v) $35 for a motion for temporary separation order filed under Section 30-3-4.5;
2490 (vi) $125 if the petition is for removal from the Sex Offender and Kidnap Offender
2491 Registry under Section 77-41-112; and
2492 (vii) $35 if the petition is for guardianship and the prospective ward is the biological or
2493 adoptive child of the petitioner.
2494 (c) The fee for filing a small claims affidavit is:
2495 (i) $60 if the claim for damages or amount in interpleader exclusive of court costs,
2496 interest, and attorney fees is $2,000 or less;
2497 (ii) $100 if the claim for damages or amount in interpleader exclusive of court costs,
2498 interest, and attorney fees is greater than $2,000, but less than $7,500; and
2499 (iii) $185 if the claim for damages or amount in interpleader exclusive of court costs,
2500 interest, and attorney fees is $7,500 or more.
2501 (d) The fee for filing a counter claim, cross claim, complaint in intervention, third party
2502 complaint, or other claim for relief against an existing or joined party other than the original
2503 complaint or petition is:
2504 (i) $55 if the claim for relief exclusive of court costs, interest, and attorney fees is
2505 $2,000 or less;
2506 (ii) $150 if the claim for relief exclusive of court costs, interest, and attorney fees is
2507 greater than $2,000 and less than $10,000;
2508 (iii) $155 if the original petition is filed under Subsection (1)(a), the claim for relief is
2509 $10,000 or more, or the party seeks relief other than monetary damages; and
2510 (iv) $115 if the original petition is filed under Title 30, Chapter 3, Divorce, or Title 30,
2511 Chapter 4, Separate Maintenance.
2512 (e) The fee for filing a small claims counter affidavit is:
2513 (i) $50 if the claim for relief exclusive of court costs, interest, and attorney fees is
2514 $2,000 or less;
2515 (ii) $70 if the claim for relief exclusive of court costs, interest, and attorney fees is
2516 greater than $2,000, but less than $7,500; and
2517 (iii) $120 if the claim for relief exclusive of court costs, interest, and attorney fees is
2518 $7,500 or more.
2519 (f) The fee for depositing funds under Section 57-1-29 when not associated with an
2520 action already before the court is determined under Subsection (1)(b) based on the amount
2521 deposited.
2522 (g) The fee for filing a petition is:
2523 (i) $225 for trial de novo of an adjudication of the justice court or of the small claims
2524 department; and
2525 (ii) $65 for an appeal of a municipal administrative determination in accordance with
2526 Section 10-3-703.7.
2527 (h) The fee for filing a notice of appeal, petition for appeal of an interlocutory order, or
2528 petition for writ of certiorari is $225.
2529 (i) The fee for filing a petition for expungement is $135.
2530 (j) (i) Fifteen dollars of the fees established by Subsections (1)(a) through (i) shall be
2531 allocated to and between the Judges' Contributory Retirement Trust Fund and the Judges'
2532 Noncontributory Retirement Trust Fund, as provided in Title 49, Chapter 17, Judges'
2533 Contributory Retirement Act, and Title 49, Chapter 18, Judges' Noncontributory Retirement
2534 Act.
2535 (ii) Four dollars of the fees established by Subsections (1)(a) through (i) shall be
2536 allocated by the state treasurer to be deposited in the restricted account, Children's Legal
2537 Defense Account, as provided in Section 51-9-408.
2538 (iii) Three dollars of the fees established under Subsections (1)(a) through (e), (1)(g),
2539 and (1)(s) shall be allocated to and deposited with the Dispute Resolution Account as provided
2540 in Section 78B-6-209.
2541 (iv) Fifteen dollars of the fees established by Subsections (1)(a), (1)(b)(iii) and (iv),
2542 (1)(d)(iii) and (iv), (1)(g)(ii), (1)(h), and (1)(i) shall be allocated by the state treasurer to be
2543 deposited in the restricted account, Court Security Account, as provided in Section 78A-2-602.
2544 (v) Five dollars of the fees established by Subsections (1)(b)(i) and (ii), (1)(d)(ii) and
2545 (1)(g)(i) shall be allocated by the state treasurer to be deposited in the restricted account, Court
2546 Security Account, as provided in Section 78A-2-602.
2547 (k) The fee for filing a judgment, order, or decree of a court of another state or of the
2548 United States is $35.
2549 (l) The fee for filing a renewal of judgment in accordance with Section 78B-6-1801 is
2550 50% of the fee for filing an original action seeking the same relief.
2551 (m) The fee for filing probate or child custody documents from another state is $35.
2552 (n) (i) The fee for filing an abstract or transcript of judgment, order, or decree of the
2553 Utah State Tax Commission is $30.
2554 (ii) The fee for filing an abstract or transcript of judgment of a court of law of this state
2555 or a judgment, order, or decree of an administrative agency, commission, board, council, or
2556 hearing officer of this state or of its political subdivisions other than the Utah State Tax
2557 Commission, is $50.
2558 (o) The fee for filing a judgment by confession without action under Section
2559 78B-5-205 is $35.
2560 (p) The fee for filing an award of arbitration for confirmation, modification, or
2561 vacation under Title 78B, Chapter 11, Utah Uniform Arbitration Act, that is not part of an
2562 action before the court is $35.
2563 (q) The fee for filing a petition or counter-petition to modify a domestic relations order
2564 other than a protective order or stalking injunction is $100.
2565 (r) The fee for filing any accounting required by law is:
2566 (i) $15 for an estate valued at $50,000 or less;
2567 (ii) $30 for an estate valued at $75,000 or less but more than $50,000;
2568 (iii) $50 for an estate valued at $112,000 or less but more than $75,000;
2569 (iv) $90 for an estate valued at $168,000 or less but more than $112,000; and
2570 (v) $175 for an estate valued at more than $168,000.
2571 (s) The fee for filing a demand for a civil jury is $250.
2572 (t) The fee for filing a notice of deposition in this state concerning an action pending in
2573 another state under Utah Rules of Civil Procedure, Rule 30 is $35.
2574 (u) The fee for filing documents that require judicial approval but are not part of an
2575 action before the court is $35.
2576 (v) The fee for a petition to open a sealed record is $35.
2577 (w) The fee for a writ of replevin, attachment, execution, or garnishment is $50 in
2578 addition to any fee for a complaint or petition.
2579 (x) (i) The fee for a petition for authorization for a minor to marry required by Section
2580 30-1-9 is $5.
2581 (ii) The fee for a petition for emancipation of a minor provided in Title 78A, Chapter 6,
2582 Part 8, Emancipation, is $50.
2583 (y) The fee for a certificate issued under Section 26-2-25 is $8.
2584 (z) The fee for a certified copy of a document is $4 per document plus 50 cents per
2585 page.
2586 (aa) The fee for an exemplified copy of a document is $6 per document plus 50 cents
2587 per page.
2588 (bb) The Judicial Council shall by rule establish a schedule of fees for copies of
2589 documents and forms and for the search and retrieval of records under Title 63G, Chapter 2,
2590 Government Records Access and Management Act. Fees under this Subsection (1)(bb) shall
2591 be credited to the court as a reimbursement of expenditures.
2592 (cc) There is no fee for services or the filing of documents not listed in this section or
2593 otherwise provided by law.
2594 (dd) Except as provided in this section, all fees collected under this section are paid to
2595 the General Fund. Except as provided in this section, all fees shall be paid at the time the clerk
2596 accepts the pleading for filing or performs the requested service.
2597 (ee) The filing fees under this section may not be charged to the state, its agencies, or
2598 political subdivisions filing or defending any action. In judgments awarded in favor of the
2599 state, its agencies, or political subdivisions, except the Office of Recovery Services, the court
2600 shall order the filing fees and collection costs to be paid by the judgment debtor. The sums
2601 collected under this Subsection (1)(ee) shall be applied to the fees after credit to the judgment,
2602 order, fine, tax, lien, or other penalty and costs permitted by law.
2603 (2) (a) (i) From March 17, 1994, until June 30, 1998, the state court administrator [
2604
2605 May 2, 1994, and the fees in effect before February 1, 1994, as dedicated credits to the Division
2606 of Facilities Construction and Management Capital Projects Fund.
2607 (ii) (A) Except as provided in Subsection (2)(a)(ii)(B), the Division of Facilities
2608 Construction and Management shall use up to $3,750,000 of the revenue deposited in the
2609 Capital Projects Fund under this Subsection (2)(a) to design and take other actions necessary to
2610 initiate the development of a courts complex in Salt Lake City.
2611 (B) If the Legislature approves funding for construction of a courts complex in Salt
2612 Lake City in the 1995 Annual General Session, the Division of Facilities Construction and
2613 Management shall use the revenue deposited in the Capital Projects Fund under this Subsection
2614 (2)(a)(ii) to construct a courts complex in Salt Lake City.
2615 (C) After the courts complex is completed and all bills connected with its construction
2616 have been paid, the Division of Facilities Construction and Management shall use any money
2617 remaining in the Capital Projects Fund under this Subsection (2)(a)(ii) to fund the Vernal
2618 District Court building.
2619 (iii) The Division of Facilities Construction and Management may enter into
2620 agreements and make expenditures related to this project before the receipt of revenues
2621 provided for under this Subsection (2)(a)(iii).
2622 (iv) The Division of Facilities Construction and Management shall:
2623 (A) make those expenditures from unexpended and unencumbered building funds
2624 already appropriated to the Capital Projects Fund; and
2625 (B) reimburse the Capital Projects Fund upon receipt of the revenues provided for
2626 under this Subsection (2).
2627 (b) After June 30, 1998, the state court administrator [
2628 revenues representing the difference between the fees in effect after May 2, 1994, and the fees
2629 in effect before February 1, 1994, are transferred to the Division of Finance for deposit in the
2630 restricted account.
2631 (c) The Division of Finance shall deposit all revenues received from the state court
2632 administrator into the restricted account created by this section.
2633 (d) (i) From May 1, 1995, until June 30, 1998, the state court administrator [
2634
2635 41, Motor Vehicles, in a court of record to the Division of Facilities Construction and
2636 Management Capital Projects Fund. The division of money pursuant to Section 78A-5-110
2637 shall be calculated on the balance of the fine or bail forfeiture paid.
2638 (ii) After June 30, 1998, the state court administrator [
2639 shall transfer $7 of the amount of a fine or bail forfeiture paid for a violation of Title 41, Motor
2640 Vehicles, in a court of record to the Division of Finance for deposit in the restricted account
2641 created by this section. The division of money pursuant to Section 78A-5-110 shall be
2642 calculated on the balance of the fine or bail forfeiture paid.
2643 (3) (a) There is created within the General Fund a restricted account known as the State
2644 Courts Complex Account.
2645 (b) The Legislature may appropriate money from the restricted account to the state
2646 court administrator [
2647 (i) to repay costs associated with the construction of the court complex that were
2648 funded from sources other than revenues provided for under this Subsection (3)(b)(i); and
2649 (ii) to cover operations and maintenance costs on the court complex.
2650 Section 20. Section 78A-11-106 is amended to read:
2651 78A-11-106. Criminal investigation of a judge -- Administrative leave.
2652 (1) (a) (i) If the commission, during the course of its investigation into an allegation of
2653 judicial misconduct, receives information upon which a reasonable person might conclude that
2654 a misdemeanor or felony under state or federal law has been committed by a judge other than
2655 the chief justice of the Supreme Court, the commission shall immediately refer the allegation
2656 and any information relevant to the potential criminal violation to the chief justice of the
2657 Supreme Court.
2658 (ii) (A) Unless the allegation is plainly frivolous, the commission shall also
2659 immediately refer the allegation of criminal misconduct and any information relevant to the
2660 potential criminal violation to the local prosecuting attorney having jurisdiction to investigate
2661 and prosecute the crime.
2662 (B) If the local prosecuting attorney receiving the allegation of criminal misconduct of
2663 a judge practices before that judge on a regular basis, or has a conflict of interest in
2664 investigating the crime, the local prosecuting attorney shall refer the allegation of criminal
2665 misconduct to another local or state prosecutor who would not have the same disability or
2666 conflict.
2667 (C) The commission may concurrently proceed with its investigation of the complaint
2668 without waiting for the resolution of the criminal investigation by the prosecuting attorney.
2669 (b) The chief justice of the Supreme Court may place a justice of the Supreme Court,
2670 an appellate court judge, district court judge, active senior judge, juvenile court judge, justice
2671 court judge, active senior justice court judge, or judge pro tempore on administrative leave with
2672 or without pay if the chief justice has a reasonable basis to believe that the alleged crime
2673 occurred, that the justice of the Supreme Court, appellate court judge, district court judge,
2674 active senior judge, juvenile court judge, justice court judge, active senior justice court judge,
2675 or judge pro tempore committed the crime, and that the crime was either a felony or a
2676 misdemeanor which conduct may be prejudicial to the administration of justice or which brings
2677 a judicial office into disrepute.
2678 (2) (a) If the commission, during the course of its investigation into an allegation of
2679 judicial misconduct, receives information upon which a reasonable person might conclude that
2680 a misdemeanor or felony under state or federal law has been committed by the chief justice of
2681 the Supreme Court, the commission shall immediately refer the allegation and any information
2682 relevant to the potential criminal violation to two justices of the Supreme Court and the local
2683 prosecuting attorney in accordance with Subsection (1)(a)(ii).
2684 (b) Two justices of the Supreme Court may place the chief justice of the Supreme
2685 Court on administrative leave with or without pay if the two justices have a reasonable basis to
2686 believe that the alleged crime occurred, that the chief justice committed the crime, and that the
2687 crime was either a felony or a misdemeanor which conduct may be prejudicial to the
2688 administration of justice or which brings a judicial office into disrepute.
2689 (3) (a) If a judge is or has been criminally charged or indicted for a class A
2690 misdemeanor or any felony under state or federal law and if the Supreme Court has not already
2691 acted under Subsection (1) or (2), the appropriate member or members of the Supreme Court as
2692 provided in Subsection (1) or (2), shall place the judge on administrative leave with or without
2693 pay pending the outcome of the criminal proceeding.
2694 (b) The state court administrator [
2695 administrative leave, withhold all employer and employee contributions required under
2696 Sections 49-17-301 and 49-18-301.
2697 (c) If the judge is not convicted of the criminal charge, and if after an investigation and
2698 final disposition of the case by the Judicial Conduct Commission, the judge is reinstated by the
2699 Supreme Court as provided in Subsection (4), then the judge shall be paid the salary or
2700 compensation for the period of administrative leave, and all contributions withheld under
2701 Subsection (3)(b) shall be deposited in accordance with Sections 49-17-301 and 49-18-301.
2702 (4) The chief justice of the Supreme Court or two justices of the Supreme Court who
2703 ordered the judge on administrative leave shall order the reinstatement of the judge:
2704 (a) if the prosecutor to whom the allegations are referred by the commission determines
2705 no charge or indictment should be filed; or
2706 (b) after final disposition of the criminal case, if the judge is not convicted of a
2707 criminal charge and if the commission has not ordered the removal of the judge.
2708 Section 21. Section 78B-1-117 is amended to read:
2709 78B-1-117. Jurors and witnesses -- State payment for jurors and subpoenaed
2710 persons -- Appropriations and costs -- Expenses in justice court.
2711 (1) The state is responsible for payment of all fees and expenses authorized by law for
2712 prosecution witnesses, witnesses subpoenaed by indigent defendants, and interpreter costs in
2713 criminal actions in the courts of record and actions in the juvenile court. The state is
2714 responsible for payment of all fees and expenses authorized by law for jurors in the courts of
2715 record. For these payments, the Judicial Council shall receive an annual appropriation
2716 contained in a separate line item appropriation.
2717 (2) If expenses, for the purposes of this section, exceed the line item appropriation, the
2718 state court administrator [
2719 Examiners and request the board to recommend and submit a supplemental appropriation
2720 request to the Legislature for the deficit incurred.
2721 (3) In the justice courts, the fees, mileage, and other expenses authorized by law for
2722 jurors, prosecution witnesses, witnesses subpoenaed by indigent defendants, and interpreter
2723 costs shall be paid by the municipality if the action is prosecuted by the city attorney, and by
2724 the county if the action is prosecuted by the county attorney or district attorney.
2725 (4) Beginning July 1, 2014, the state court administrator [
2726 report during each interim to the Executive Offices and Criminal Justice Appropriations
2727 Subcommittee detailing expenses, trends, and efforts made to minimize expenses and
2728 maximize performance of the costs under this section.
2729 (5) The funding of additional full-time equivalent employees shall be authorized by the
2730 Legislature through specific intent language.
Legislative Review Note
Office of Legislative Research and General Counsel