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H.B. 84 Enrolled
AN ACT RELATING TO THE SALES AND USE TAX ACT; EXEMPTING FROM THE
SALES AND USE TAX CERTAIN EMPLOYEE TRANSPORTATION; PROVIDING
DEFINITIONS; MAKING TECHNICAL CHANGES; AND PROVIDING AN
EFFECTIVE DATE.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
59-12-102, as last amended by Chapters 126, 170, 232, 274, 287, and 342, Laws of Utah
1996
59-12-104, as last amended by Chapter 1, Laws of Utah 1996, Third Special Session
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-12-102 is amended to read:
59-12-102. Definitions.
As used in this chapter:
(1) (a) "Admission or user fees" includes season passes.
(b) "Admission or user fees" does not include annual membership dues to private
organizations.
(2) "Authorized carrier" means:
(a) in the case of vehicles operated over public highways, the holder of credentials
indicating that the vehicle is or will be operated pursuant to both the International Registration
Plan (IRP) and the International Fuel Tax Agreement (IFTA);
(b) in the case of aircraft, the holder of a Federal Aviation Administration (FAA) operating
certificate or air carrier's operating certificate; or
(c) in the case of locomotives, freight cars, railroad work equipment, or other rolling stock,
the holder of a certificate issued by the United States Interstate Commerce Commission.
(3) (a) For purposes of Subsection 59-12-104(44), "coin-operated amusement device" means:
(i) a coin-operated amusement, skill, or ride device;
(ii) that is not controlled through vendor-assisted, over-the-counter, sales of tokens; and
(iii) includes a music machine, pinball machine, billiard machine, video game machine,
arcade machine, and a mechanical or electronic skill game or ride.
(b) For purposes of Subsection 59-12-104(44), "coin-operated amusement device" does not
mean a coin-operated amusement device possessing a coinage mechanism that:
(i) accepts and registers multiple denominations of coins; and
(ii) allows the vendor to collect the sales and use tax at the time an amusement device is
activated and operated by a person inserting coins into the device.
(4) "Commercial use" means the use of gas, electricity, heat, coal, fuel oil, or other fuels that
does not constitute industrial use under Subsection (10) or residential use under Subsection (16).
(5) (a) "Common carrier" means a person engaged in or transacting the business of
transporting passengers, freight, merchandise, or other property for hire within this state.
(b) (i) "Common carrier" does not include a person who, at the time the person is traveling
to or from that person's place of employment, transports a passenger to or from the passenger's place
of employment.
(ii) For purposes of Subsection (5)(b)(i), in accordance with Title 63, Chapter 46a, Utah
Administrative Rulemaking Act, the commission may make rules defining what constitutes a
person's place of employment.
(6) "Component part" includes:
(a) poultry, dairy, and other livestock feed, and their components;
(b) baling ties and twine used in the baling of hay and straw;
(c) fuel used for providing temperature control of orchards and commercial greenhouses
doing a majority of their business in wholesale sales, and for providing power for off-highway type
farm machinery; and
(d) feed, seeds, and seedlings.
(7) "Construction materials" means any tangible personal property that will be converted into
real property.
(8) (a) "Fundraising sales" means sales:
(i) (A) made by a public or private elementary or secondary school; or
(B) made by a public or private elementary or secondary school student, grades kindergarten
through 12;
(ii) that are for the purpose of raising funds for the school to purchase equipment, materials,
or provide transportation; and
(iii) that are part of an officially sanctioned school activity.
(b) For purposes of Subsection (8)(a)(iii), "officially sanctioned school activity" means a
school activity:
(i) that is conducted in accordance with a formal policy adopted by the school or school
district governing the authorization and supervision of fundraising activities;
(ii) that does not directly or indirectly compensate an individual teacher or other educational
personnel by direct payment, commissions, or payment in kind; and
(iii) the net or gross revenues from which are deposited in a dedicated account controlled
by the school or school district.
(9) (a) "Home medical equipment and supplies" means equipment and supplies that:
(i) a licensed physician prescribes or authorizes in writing as necessary for the treatment of
a medical illness or injury or as necessary to mitigate an impairment resulting from illness or injury;
(ii) are used exclusively by the person for whom they are prescribed to serve a medical
purpose; and
(iii) are listed as eligible for payment under Title 18 of the federal Social Security Act or
under the state plan for medical assistance under Title 19 of the federal Social Security Act.
(b) "Home medical equipment and supplies" does not include:
(i) equipment and supplies purchased by, for, or on behalf of any health care facility, as
defined in Subsection (9)(c), doctor, nurse, or other health care provider for use in their professional
practice;
(ii) eyeglasses, contact lenses, or equipment to correct impaired vision; or
(iii) hearing aids or hearing aid accessories.
(c) For purposes of Subsection (9)(b)(i), "health care facility" includes:
(i) a clinic;
(ii) a doctor's office; and
(iii) a health care facility as defined in Subsection 26-21-2(11)(a).
(10) "Industrial use" means the use of natural gas, electricity, heat, coal, fuel oil, or other
fuels in:
(a) mining or extraction of minerals;
(b) agricultural operations to produce an agricultural product up to the time of harvest or
placing the agricultural product into a storage facility, including:
(i) commercial greenhouses;
(ii) irrigation pumps;
(iii) farm machinery;
(iv) implements of husbandry as defined in Subsection 41-1a-102(23) that are not registered
under Title 41, Chapter 1a, Part 2, Registration; and
(v) other farming activities; and
(c) manufacturing tangible personal property at an establishment described in SIC Codes
2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal Executive Office
of the President, Office of Management and Budget.
(11) "Manufactured home" means any manufactured home or mobile home as defined in
Title 58, Chapter 56, Utah Uniform Building Standards Act.
(12) (a) "Medicine" means:
(i) insulin, syringes, and any medicine prescribed for the treatment of human ailments by
a person authorized to prescribe treatments and dispensed on prescription filled by a registered
pharmacist, or supplied to patients by a physician, surgeon, or podiatric physician;
(ii) any medicine dispensed to patients in a county or other licensed hospital if prescribed
for that patient and dispensed by a registered pharmacist or administered under the direction of a
physician; and
(iii) any oxygen or stoma supplies prescribed by a physician or administered under the
direction of a physician or paramedic.
(b) "Medicine" does not include:
(i) any auditory, prosthetic, ophthalmic, or ocular device or appliance; or
(ii) any alcoholic beverage.
(13) (a) "Other fuels" means products that burn independently to produce heat or energy.
(b) "Other fuels" includes oxygen when it is used in the manufacturing of tangible personal
property.
(14) "Person" includes any individual, firm, partnership, joint venture, association,
corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city, municipality,
district, or other local governmental entity of the state, or any group or combination acting as a unit.
(15) "Purchase price" means the amount paid or charged for tangible personal property or
any other taxable item or service under Subsection 59-12-103(1), excluding only cash discounts
taken or any excise tax imposed on the purchase price by the federal government.
(16) "Residential use" means the use in or around a home, apartment building, sleeping
quarters, and similar facilities or accommodations.
(17) (a) "Retail sale" means any sale within the state of tangible personal property or any
other taxable item or service under Subsection 59-12-103(1), other than resale of such property, item,
or service by a retailer or wholesaler to a user or consumer.
(b) "Retail sale" includes sales by any farmer or other agricultural producer of poultry, eggs,
or dairy products to consumers if the sales have an average monthly sales value of $125 or more.
(c) "Retail sale" does not include, and no additional sales or use tax shall be assessed against,
those transactions where a purchaser of tangible personal property pays applicable sales or use taxes
on its initial nonexempt purchases of property and then enters into a sale-leaseback transaction by
which title to such property is transferred by the purchaser-lessee to a lessor for consideration,
provided:
(i) the transaction is intended as a form of financing for the property to the purchaser-lessee;
and
(ii) pursuant to generally accepted accounting principles, the purchaser-lessee is required to
capitalize the subject property for financial reporting purposes, and account for the lease payments
as payments made under a financing arrangement.
(18) (a) "Retailer" means any person engaged in a regularly organized retail business in
tangible personal property or any other taxable item or service under Subsection 59-12-103(1), and
who is selling to the user or consumer and not for resale.
(b) "Retailer" includes commission merchants, auctioneers, and any person regularly
engaged in the business of selling to users or consumers within the state.
(c) "Retailer" includes any person who engages in regular or systematic solicitation of a
consumer market in this state by the distribution of catalogs, periodicals, advertising flyers, or other
advertising, or by means of print, radio or television media, by mail, telegraphy, telephone, computer
data base, cable, optic, microwave, or other communication system.
(d) "Retailer" does not include farmers, gardeners, stockmen, poultrymen, or other growers
or agricultural producers producing and doing business on their own premises, except those who are
regularly engaged in the business of buying or selling for a profit.
(e) For purposes of this chapter the commission may regard as retailers the following if they
determine it is necessary for the efficient administration of this chapter: salesmen, representatives,
peddlers, or canvassers as the agents of the dealers, distributors, supervisors, or employers under
whom they operate or from whom they obtain the tangible personal property sold by them,
irrespective of whether they are making sales on their own behalf or on behalf of these dealers,
distributors, supervisors, or employers, except that:
(i) a printer's facility with which a retailer has contracted for printing shall not be considered
to be a salesman, representative, peddler, canvasser, or agent of the retailer; and
(ii) the ownership of property that is located at the premises of a printer's facility with which
the retailer has contracted for printing and that consists of the final printed product, property that
becomes a part of the final printed product, or copy from which the printed product is produced, shall
not result in the retailer being deemed to have or maintain an office, distribution house, sales house,
warehouse, service enterprise, or other place of business, or to maintain a stock of goods, within this
state.
(19) "Sale" means any transfer of title, exchange, or barter, conditional or otherwise, in any
manner, of tangible personal property or any other taxable item or service under Subsection
59-12-103(1), for a consideration. It includes:
(a) installment and credit sales;
(b) any closed transaction constituting a sale;
(c) any sale of electrical energy, gas, services, or entertainment taxable under this chapter;
(d) any transaction if the possession of property is transferred but the seller retains the title
as security for the payment of the price; and
(e) any transaction under which right to possession, operation, or use of any article of
tangible personal property is granted under a lease or contract and the transfer of possession would
be taxable if an outright sale were made.
(20) (a) "Sales relating to schools" means sales by a public school district or public or private
elementary or secondary school, grades kindergarten through 12, that are directly related to the
school's or school district's educational functions or activities and include:
(i) the sale of textbooks, textbook fees, laboratory fees, laboratory supplies, and safety
equipment;
(ii) the sale of clothing that:
(A) a student is specifically required to wear as a condition of participation in a
school-related event or activity; and
(B) is not readily adaptable to general or continued usage to the extent that it takes the place
of ordinary clothing;
(iii) sales of food if the net or gross revenues generated by the food sales are deposited into
a school district fund or school fund dedicated to school meals; and
(iv) transportation charges for official school activities.
(b) "Sales relating to schools" does not include:
(i) gate receipts;
(ii) special event admission fees;
(iii) bookstore sales of items that are not educational materials or supplies; and
(iv) except as provided in Subsection (20)(a)(ii), clothing.
(21) "State" means the state of Utah, its departments, and agencies.
(22) "Storage" means any keeping or retention of tangible personal property or any other
taxable item or service under Subsection 59-12-103(1), in this state for any purpose except sale in
the regular course of business.
(23) (a) "Tangible personal property" means:
(i) all goods, wares, merchandise, produce, and commodities;
(ii) all tangible or corporeal things and substances which are dealt in or capable of being
possessed or exchanged;
(iii) water in bottles, tanks, or other containers; and
(iv) all other physically existing articles or things, including property severed from real
estate.
(b) "Tangible personal property" does not include:
(i) real estate or any interest or improvements in real estate;
(ii) bank accounts, stocks, bonds, mortgages, notes, and other evidence of debt;
(iii) insurance certificates or policies;
(iv) personal or governmental licenses;
(v) water in pipes, conduits, ditches, or reservoirs;
(vi) currency and coinage constituting legal tender of the United States or of a foreign
nation; and
(vii) all gold, silver, or platinum ingots, bars, medallions, or decorative coins, not
constituting legal tender of any nation, with a gold, silver, or platinum content of not less than 80%.
(24) (a) "Use" means the exercise of any right or power over tangible personal property
under Subsection 59-12-103(1), incident to the ownership or the leasing of that property, item, or
service.
(b) "Use" does not include the sale, display, demonstration, or trial of that property in the
regular course of business and held for resale.
(25) "Vehicle" means any aircraft, as defined in Section 2-1-1; any vehicle, as defined in
Section 41-1a-102; any off-highway vehicle, as defined in Section 41-22-2; and any vessel, as
defined in Section 41-1a-102; that is required to be titled, registered, or both. "Vehicle" for purposes
of Subsection 59-12-104(37) only, also includes any locomotive, freight car, railroad work
equipment, or other railroad rolling stock.
(26) "Vehicle dealer" means a person engaged in the business of buying, selling, or
exchanging vehicles as defined in Subsection (25).
(27) (a) "Vendor" means:
(i) any person receiving any payment or consideration upon a sale of tangible personal
property or any other taxable item or service under Subsection 59-12-103(1), or to whom such
payment or consideration is payable; and
(ii) any person who engages in regular or systematic solicitation of a consumer market in
this state by the distribution of catalogs, periodicals, advertising flyers, or other advertising, or by
means of print, radio or television media, by mail, telegraphy, telephone, computer data base, cable,
optic, microwave, or other communication system.
(b) "Vendor" does not mean a printer's facility described in Subsection (18)(e).
Section 2. Section 59-12-104 is amended to read:
59-12-104. Exemptions.
The following sales and uses are exempt from the taxes imposed by this chapter:
(1) sales of aviation fuel, motor fuel, and special fuel subject to a Utah state excise tax under
Title 59, Chapter 13, Motor and Special Fuel Tax Act;
(2) through December 31, 1995, sales to the state, its institutions, and its political
subdivisions, except sales of construction materials however, construction materials purchased by
the state, its institutions, or its political subdivisions which are installed or converted to real property
by employees of the state, its institutions, or its political subdivisions are exempt;
(3) beginning January 1, 1996, sales to the state, its institutions, and its political
subdivisions; however, this exemption does not apply to sales of construction materials except:
(a) construction materials purchased by or on behalf of institutions of the public education
system as defined in Utah Constitution Article X, Section 2, provided the construction materials are
clearly identified and segregated and installed or converted to real property which is owned by
institutions of the public education system; and
(b) construction materials purchased by the state, its institutions, or its political subdivisions
which are installed or converted to real property by employees of the state, its institutions, or its
political subdivisions;
(4) sales of food, beverage, and dairy products from vending machines in which the proceeds
of each sale do not exceed $1 if the vendor or operator of the vending machine reports an amount
equal to 150% of the cost of items as goods consumed;
(5) sales of food, beverage, dairy products, similar confections, and related services to
commercial airline carriers for in-flight consumption;
(6) sales of parts and equipment installed in aircraft operated by common carriers in
interstate or foreign commerce;
(7) sales of commercials, motion picture films, prerecorded audio program tapes or records,
and prerecorded video tapes by a producer, distributor, or studio to a motion picture exhibitor,
distributor, or commercial television or radio broadcaster;
(8) sales of cleaning or washing of tangible personal property by a coin-operated laundry or
dry cleaning machine;
(9) sales made to or by religious or charitable institutions in the conduct of their regular
religious or charitable functions and activities, if the requirements of Section 59-12-104.1 are
fulfilled;
(10) sales of vehicles of a type required to be registered under the motor vehicle laws of this
state which are made to bona fide nonresidents of this state and are not afterwards registered or used
in this state except as necessary to transport them to the borders of this state;
(11) sales of medicine;
(12) sales or use of property, materials, or services used in the construction of or
incorporated in pollution control facilities allowed by Sections 19-2-123 through 19-2-127;
(13) sales of meals served by:
(a) churches, charitable institutions, and institutions of higher education, if the meals are not
available to the general public; and
(b) inpatient meals provided at medical or nursing facilities;
(14) isolated or occasional sales by persons not regularly engaged in business, except the
sale of vehicles or vessels required to be titled or registered under the laws of this state in which case
the tax is based upon:
(a) the bill of sale or other written evidence of value of the vehicle or vessel being sold; or
(b) in the absence of a bill of sale or other written evidence of value, the then existing fair
market value of the vehicle or vessel being sold as determined by the commission;
(15) (a) the following purchases or leases by a manufacturer on or after July 1, 1995:
(i) machinery and equipment:
(A) used in the manufacturing process;
(B) having an economic life of three or more years; and
(C) used:
(I) to manufacture an item sold as tangible personal property; and
(II) in new or expanding operations in a manufacturing facility in the state;
(ii) subject to the provisions of Subsection (15)(a)(iii), normal operating replacements that:
(A) have an economic life of three or more years;
(B) are used in the manufacturing process in a manufacturing facility in the state;
(C) are used to replace or adapt an existing machine to extend the normal estimated useful
life of the machine; and
(D) do not include repairs and maintenance;
(iii) the rates for the exemption under Subsection (15)(a)(ii) are as follows:
(A) beginning July 1, 1996, through June 30, 1997, 30% of the sale or lease described in
Subsection (15)(a)(ii) is exempt;
(B) beginning July 1, 1997, through June 30, 1998, 60% of the sale or lease described in
Subsection (15)(a)(ii) is exempt; and
(C) beginning July 1, 1998, 100% of the sale or lease described in Subsection (15)(a)(ii) is
exempt; and
(iv) (A) manufacturing facility means an establishment described in SIC Codes 2000 to
3999 of the 1987 Standard Industrial Classification Manual of the federal Executive Office of the
President, Office of Management and Budget; and
(B) for purposes of this subsection, the commission shall by rule define the terms "new or
expanding operations" and "establishment"; and
(b) on or before October 1, 1991, and every five years after October 1, 1991, the commission
shall:
(i) review the exemptions described in Subsection (15)(a) and make recommendations to the
Revenue and Taxation Interim Committee concerning whether the exemptions should be continued,
modified, or repealed; and
(ii) include in its report:
(A) the cost of the exemptions;
(B) the purpose and effectiveness of the exemptions; and
(C) the benefits of the exemptions to the state;
(16) sales of tooling, special tooling, support equipment, and special test equipment used or
consumed exclusively in the performance of any aerospace or electronics industry contract with the
United States government or any subcontract under that contract, but only if, under the terms of that
contract or subcontract, title to the tooling and equipment is vested in the United States government
as evidenced by a government identification tag placed on the tooling and equipment or by listing
on a government-approved property record if a tag is impractical;
(17) intrastate movements of:
(a) freight by common carriers; and
(b) people by taxicabs as described in SIC Code 4121 of the Standard Industrial
Classification Manual of the federal Executive Office of the President, Office of Management and
Budget;
(18) sales of newspapers or newspaper subscriptions;
(19) tangible personal property, other than money, traded in as full or part payment of the
purchase price, except that for purposes of calculating sales or use tax upon vehicles not sold by a
vehicle dealer, trade-ins are limited to other vehicles only, and the tax is based upon:
(a) the bill of sale or other written evidence of value of the vehicle being sold and the vehicle
being traded in; or
(b) in the absence of a bill of sale or other written evidence of value, the then existing fair
market value of the vehicle being sold and the vehicle being traded in, as determined by the
commission;
(20) sprays and insecticides used to control insects, diseases, and weeds for commercial
production of fruits, vegetables, feeds, seeds, and animal products, but not those sprays and
insecticides used in the processing of the products;
(21) (a) sales of tangible personal property used or consumed primarily and directly in
farming operations, including sales of irrigation equipment and supplies used for agricultural
production purposes, whether or not they become part of real estate and whether or not installed by
farmer, contractor, or subcontractor, but not sales of:
(i) machinery, equipment, materials, and supplies used in a manner that is incidental to
farming, such as hand tools with a unit purchase price not in excess of $250, and maintenance and
janitorial equipment and supplies;
(ii) tangible personal property used in any activities other than farming, such as office
equipment and supplies, equipment and supplies used in sales or distribution of farm products, in
research, or in transportation; or
(iii) any vehicle required to be registered by the laws of this state, without regard to the use
to which the vehicle is put;
(b) sales of hay;
(22) exclusive sale of locally grown seasonal crops, seedling plants, or garden, farm, or other
agricultural produce if sold by a producer during the harvest season;
(23) purchases of food as defined in 7 U.S.C. Sec. 2012(g) under the Food Stamp Program,
7 U.S.C. Sec. 2011 et seq.;
(24) sales of nonreturnable containers, nonreturnable labels, nonreturnable bags,
nonreturnable shipping cases, and nonreturnable casings to a manufacturer, processor, wholesaler,
or retailer for use in packaging tangible personal property to be sold by that manufacturer, processor,
wholesaler, or retailer;
(25) property stored in the state for resale;
(26) property brought into the state by a nonresident for his or her own personal use or
enjoyment while within the state, except property purchased for use in Utah by a nonresident living
and working in Utah at the time of purchase;
(27) property purchased for resale in this state, in the regular course of business, either in
its original form or as an ingredient or component part of a manufactured or compounded product;
(28) property upon which a sales or use tax was paid to some other state, or one of its
subdivisions, except that the state shall be paid any difference between the tax paid and the tax
imposed by this part and Part 2, and no adjustment is allowed if the tax paid was greater than the tax
imposed by this part and Part 2;
(29) any sale of a service described in Subsections 59-12-103(1)(b), (c), and (d) to a person
for use in compounding a service taxable under the subsections;
(30) purchases of supplemental foods as defined in 42 U.S.C. Sec. 1786(b)(14) under the
special supplemental nutrition program for women, infants, and children established in 42 U.S.C.
Sec. 1786;
(31) (a) sales or leases made before June 30, 1996, of rolls, rollers, refractory brick, electric
motors, and other replacement parts used in the furnaces, mills, and ovens of a steel mill described
in SIC Code 3312 of the 1987 Standard Industrial Classification Manual of the federal Executive
Office of the President, Office of Management and Budget; or
(b) contracts entered into or orders placed on or before January 1, 1996, to purchase or lease
an item described in Subsection (31)(a) if the contract or order constitutes a:
(i) legal obligation to purchase or lease an item described in Subsection (31)(a); and
(ii) sale or lease under Section 59-12-102 on or before June 30, 1997;
(32) sales of boats of a type required to be registered under Title 73, Chapter 18, State
Boating Act, boat trailers, and outboard motors which are made to bona fide nonresidents of this
state and are not thereafter registered or used in this state except as necessary to transport them to
the borders of this state;
(33) sales of tangible personal property to persons within this state that is subsequently
shipped outside the state and incorporated pursuant to contract into and becomes a part of real
property located outside of this state, except to the extent that the other state or political entity
imposes a sales, use, gross receipts, or other similar transaction excise tax on it against which the
other state or political entity allows a credit for taxes imposed by this chapter;
(34) sales of aircraft manufactured in Utah if sold for delivery and use outside Utah where
a sales or use tax is not imposed, even if the title is passed in Utah;
(35) until July 1, 1999, amounts paid for purchase of telephone service for purposes of
providing telephone service;
(36) fares charged to persons transported directly by a public transit district created under
the authority of Title 17A, Chapter 2, Part 10, Public Transit Districts;
(37) sales or leases of vehicles to, or use of vehicles by an authorized carrier;
(38) until July 1, 2000, 45% of the sales price of any new manufactured home and 100% of
the sales price of any used manufactured home;
(39) sales relating to schools and fundraising sales;
(40) sales or rentals of home medical equipment and supplies;
(41) (a) sales to a ski resort of electricity to operate a passenger tramway as defined in
Subsection 63-11-38(8); and
(b) the commission shall by rule determine the method for calculating sales exempt under
Subsection (41)(a) that are not separately metered and accounted for in utility billings;
(42) sales to a ski resort of:
(a) snowmaking equipment;
(b) ski slope grooming equipment; and
(c) passenger tramways as defined in Subsection 63-11-38(8);
(43) sales of natural gas, electricity, heat, coal, fuel oil, or other fuels for industrial use;
(44) sales or rentals of the right to use or operate for amusement, entertainment, or
recreation a coin-operated amusement device as defined in Subsection 59-12-102(3); [
(45) sales of cleaning or washing of tangible personal property by a coin-operated car wash
machine[
(46) (a) amounts paid:
(i) to a person providing intrastate transportation to an employer's employee to or from the
employee's primary place of employment;
(ii) by an:
(A) employee; or
(B) employer; and
(iii) pursuant to a written contract between:
(A) the employer; and
(B) (I) the employee; or
(II) a person providing transportation to the employer's employee; and
(b) in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may for purposes of Subsection (46)(a) make rules defining what constitutes an
employee's primary place of employment.
Section 3. Effective date.
This act takes effect on July 1, 1997.
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