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S.B. 146 Enrolled
LONG TITLE
General Description:
This bill modifies multiple titles in the code to remove provisions that relate to the 2002
Winter Olympic Games but that are no longer relevant to the code.
Highlighted Provisions:
This bill:
. deletes provisions related to the mayor appointing a commission, board, or
committee of a public sports entity;
. deletes references to the State Olympic Officer, the State Olympic Public Safety
Command, and Federal Olympic Officer;
. deletes citations to the State Olympic Coordination Act;
. deletes certain references to the Olympics;
. deletes Olympic related definitions from the Sales and Use Tax Act;
. deletes provisions in the Sales and Use Tax Act concerning admission or user fees
relating to the Olympics;
. deletes provisions in the Sales and Use Tax Act concerning certain sales, uses,
leases, or rentals related to the Olympics;
. deletes local tax provisions related to the Olympics;
. deletes provisions related to the motor vehicle rental tax that relates to the Olympics;
. repeals provisions related to the purchase of tangible assets used during the
Olympics; and
. makes technical changes.
Monies Appropriated in this Bill:
None
Other Special Clauses:
This bill provides an effective date.
Utah Code Sections Affected:
AMENDS:
10-3-1219, as last amended by Chapter 194, Laws of Utah 1996
49-13-203, as last amended by Chapter 154, Laws of Utah 2003
53-1-104, as last amended by Chapters 5 and 14, Laws of Utah 2002
53-13-106, as last amended by Chapter 11, Laws of Utah 2001, Second Special Session
53-13-107, as last amended by Chapter 11, Laws of Utah 2001, Second Special Session
58-1-307, as last amended by Chapter 3, Laws of Utah 2003
59-1-403 (Effective 07/01/04 Cont. Sup. 05/05), as last amended by Chapter 7, Laws of
Utah 2003, Second Special Session
59-1-403 (Contingently Effective 05/02/05), as last amended by Chapter 7, Laws of
Utah 2003, Second Special Session
59-12-102 (Effective 07/01/04), as last amended by Chapter 312, Laws of Utah 2003
59-12-103 (Effective 07/01/04), as last amended by Chapter 312, Laws of Utah 2003
59-12-104 (Effective 07/01/04), as last amended by Chapter 312, Laws of Utah 2003
59-12-105 (Effective 07/01/04), as last amended by Chapter 312, Laws of Utah 2003
59-12-301 (Effective 07/01/04), as last amended by Chapter 312, Laws of Utah 2003
59-12-352, as last amended by Chapter 291, Laws of Utah 1998
59-12-353, as last amended by Chapter 291, Laws of Utah 1998
59-12-603 (Effective 07/01/04), as last amended by Chapter 312, Laws of Utah 2003
59-12-1201, as last amended by Chapters 270 and 291, Laws of Utah 1998
63-55b-163, as last amended by Chapter 212, Laws of Utah 2003
67-22-2, as last amended by Chapter 16, Laws of Utah 2003
REPEALS:
63-56-35.9, as enacted by Chapter 223, Laws of Utah 2001
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 10-3-1219 is amended to read:
10-3-1219. Council-mayor form -- Powers and duties of mayor.
(1) In the optional form of government known as the council-mayor form, the mayor shall
be a registered voter of the municipality from which he is elected and shall be elected for a term of
four years.
(2) The mayor shall be the chief executive and administrative officer of the municipality
and shall:
(a) enforce the laws and ordinances of the municipality;
(b) execute the policies adopted by the council;
(c) appoint and remove administrative assistants, including a chief administrative officer;
and
(d) with the advice and consent of the council, appoint department heads and all statutory
officers, commissions, boards, and committees of the municipality, except as may otherwise be
specifically limited by law;
(e) remove department heads and officers and employees, commissions, boards, and
committees;
(f) exercise control of all departments, divisions, and bureaus within the municipal
government;
(g) attend all meetings of the council with the right to take part in all discussions and the
responsibility to inform the council of the condition and needs of the municipality and make
recommendations and freely give advice to the council, except that the mayor may not vote in
council meetings;
(h) appoint a budget officer to serve in place of the mayor for the purpose of conforming
with the requirements of the Uniform Municipal Fiscal Procedures Act and in all other respects
fulfill the requirements of that act;
(i) appoint, with the advice and consent of the council, a qualified person to each of the
offices in cities of recorder, treasurer, engineer, and attorney and, in towns, town treasurer and
clerk;
(j) create any other offices that are considered necessary for the good government of the
municipality, and make appointments to them;
(k) regulate and prescribe the powers and duties of all other officers of the municipality,
within the general provisions of law and ordinance;
(l) furnish the municipal council with a report periodically, as determined by ordinance,
that is available for public inspection and sets forth:
(i) the amounts of all budget appropriations;
(ii) the total disbursements to date from these appropriations;
(iii) the amount of indebtedness incurred or contracted against each appropriation,
including disbursements and indebtedness incurred and not paid; and
(iv) the percentage of the appropriations encumbered to date;
(m) execute agreements within certified budget appropriations on behalf of the
municipality, or delegate, by written executive order, the power to execute such agreements to
executive officials, subject to the procedure described in Section 10-6-138 ; and
(n) perform other duties as may be prescribed by this part or may be required by
ordinance not inconsistent with this part.
[
Section 2. Section 49-13-203 is amended to read:
49-13-203. Exclusions from membership in system.
(1) The following employees are not eligible for service credit in this system:
(a) An employee whose employment status is temporary in nature due to the nature or the
type of work to be performed, provided that:
(i) if the term of employment exceeds six months and the employee otherwise qualifies for
service credit in this system, the participating employer shall report and certify to the office that
the employee is a regular full-time employee effective the beginning of the seventh month of
employment; and
(ii) if an employee, previously terminated prior to becoming eligible for service credit in
this system, is reemployed within three months of termination by the same participating employer,
the participating employer shall report and certify to the office that the member is a regular
full-time employee when the total of the periods of employment equals six months and the
employee otherwise qualifies for service credit in this system.
(b) A full-time student or the spouse of a full-time student and another person employed
in a trainee relationship who file a formal request for exemption.
(c) (i) A current or future employee of a two-year or four-year college or university who
holds, or is entitled to hold, under Section 49-13-204 , a retirement annuity contract with the
Teachers' Insurance and Annuity Association of America or with any other public or private
system, organization, or company during any period in which required contributions based on
compensation have been paid on behalf of the employee by the employer.
(ii) The employee, upon cessation of the participating employer contributions, shall
immediately become eligible for service credit in this system.
(d) An employee serving as an exchange employee from outside the state.
(e) An elected official who files a formal request for exemption.
(f) An executive department head of the state or a legislative director, senior executive
employed by the governor's office, a member of the State Tax Commission, a member of the
Public Service Commission, [
board or commission who files a formal request for exemption.
(g) An employee of the Department of Workforce Services who is covered under another
retirement system allowed under Title 35A, Chapter 4, Employment Security Act.
(h) (i) A person appointed as a city manager or chief city administrator or another person
employed by a municipality, county, or other political subdivision, who is not entitled to merit or
civil service protection.
(ii) A person eligible for exclusion under Subsection (1)(h)(i) shall file a formal request
for exemption and be employed in a position designated as exempt under an employee exemption
plan developed by the municipality, county, or political subdivision.
(2) (a) A municipality, county, or political subdivision may not exempt more than 50
positions or a number equal to 10% of the employees of the municipality, county, or political
subdivision, whichever is lesser.
(b) A municipality, county, or political subdivision may exempt at least one regular
full-time employee.
(3) Each participating employer shall:
(a) file employee exemptions annually with the office; and
(b) update the employee exemptions in the event of any change.
(4) The office may make rules to implement this section.
Section 3. Section 53-1-104 is amended to read:
53-1-104. Boards, bureaus, councils, divisions, and offices.
(1) The following are the policymaking boards within the department:
(a) the Driver License Medical Advisory Board, created in Section 53-3-303 ;
(b) the Concealed Weapon Review Board, created in Section 53-5-703 ;
(c) the Utah Fire Prevention Board, created in Section 53-7-203 ;
(d) the Liquified Petroleum Gas Board, created in Section 53-7-304 ; and
(e) the Private Investigator Hearing and Licensure Board, created in Section 53-9-104 .
(2) The following are the councils within the department:
(a) the Peace Officer Standards and Training Council, created in Section 53-6-106 ; and
(b) the Motor Vehicle Safety Inspection Advisory Council, created in Section 53-8-203 .
(3) The following are the divisions within the department:
(a) the Administrative Services Division, created in Section 53-1-203 ;
(b) the Management Information Services Division, created in Section 53-1-303 ;
(c) the Division of Emergency Services and Homeland Security, created in Section
53-2-103 ;
(d) the Driver License Division, created in Section 53-3-103 ;
(e) the Criminal Investigations and Technical Services Division, created in Section
53-10-103 ;
(f) the Peace Officers Standards and Training Division, created in Section 53-6-103 ;
(g) the State Fire Marshal Division, created in Section 53-7-103 ; and
(h) the Utah Highway Patrol Division, created in Section 53-8-103 .
(4) The Office of Executive Protection is created in Section 53-1-112 .
(5) The following are bureaus within the department:
(a) Bureau of Criminal Identification, created in Section 53-10-201 ;
(b) State Bureau of Investigation, created in Section 53-10-301 ;
(c) Bureau of Forensic Services, created in Section 53-10-401 ; and
(d) Bureau of Communications, created in Section 53-10-501 .
[
Section 4. Section 53-13-106 is amended to read:
53-13-106. Federal officers -- State law enforcement authority.
(1) (a) "Federal officer" includes:
(i) a special agent of the Federal Bureau of Investigation;
(ii) a special agent of the United States Secret Service;
(iii) a special agent of the United States Customs Service, excluding a customs inspector;
(iv) a special agent of the Bureau of Alcohol, Tobacco and Firearms;
(v) a special agent of the Federal Drug Enforcement Agency;
(vi) a United States marshal, deputy marshal, and special deputy United States marshal;
and
(vii) a U.S. Postal Inspector of the United States Postal Inspection Service.
(b) Notwithstanding Subsection (2), federal officers listed in Subsection (1)(a) have
statewide law enforcement authority relating to felony offenses under the laws of this state.
(c) The council may designate other federal peace officers, as necessary, if the officers:
(i) are persons employed full-time by the United States government as federally
recognized law enforcement officers primarily responsible for the investigation and enforcement
of the federal laws;
(ii) have successfully completed formal law enforcement training offered by an agency of
the federal government consisting of not less than 400 hours; and
(iii) maintain in-service training in accordance with the standards set forth in Section
53-13-103 .
(2) Except as otherwise provided under Title 63, Chapter 8, Federal Jurisdiction, and
Title 77, Chapter 9, Uniform Act on Fresh Pursuit, a federal officer may exercise state law
enforcement authority only if:
(a) the state law enforcement agencies and county sheriffs with jurisdiction enter into an
agreement with the federal agency to be given authority; and
(b) except as provided in Subsection (3) [
by the federal agency meets the waiver requirements set forth in Section 53-6-206 .
(3) A federal officer working as such in the state on or before July 1, 1995, may exercise
state law enforcement authority without meeting the waiver requirement.
(4) At any time, consistent with any contract with a federal agency, a state or local law
enforcement authority may withdraw state law enforcement authority from any individual federal
officer by sending written notice to the federal agency and to the division.
(5) The authority of a federal officer under this section is limited to the jurisdiction of the
authorizing state or local agency, and may be further limited by the state or local agency to
enforcing specific statutes, codes, or ordinances.
[
[
[
Section 5. Section 53-13-107 is amended to read:
53-13-107. Basic training requirements for position -- Peace officers temporarily in
the state.
(1) (a) Any person who has satisfactorily completed, before the effective date of this
chapter, an approved basic training program required of the person's position may act in a
certified capacity without completion of an additional basic training program.
(b) Any person hired, appointed, or elected to any position designated in this chapter,
except federal officer, shall satisfactorily complete the required basic training required of that
position before the person is authorized to exercise peace officer powers under this chapter.
(2) Any peace officer employed by a law enforcement agency of another state and
functioning in that capacity within Utah on a temporary basis is considered certified under Utah
law:
(a) while functioning as a peace officer within the state at the request of a Utah law
enforcement agency; or
(b) when conducting business as a representative of a law enforcement agency from
another state[
[
Section 6. Section 58-1-307 is amended to read:
58-1-307. Exemptions from licensure.
(1) Except as otherwise provided by statute or rule, the following persons may engage in
the practice of their occupation or profession, subject to the stated circumstances and limitations,
without being licensed under this title:
(a) a person serving in the armed forces of the United States, the United States Public
Health Service, the United States Department of Veterans Affairs, or other federal agencies while
engaged in activities regulated under this chapter as a part of employment with that federal agency
if the person holds a valid license to practice a regulated occupation or profession issued by any
other state or jurisdiction recognized by the division;
(b) a student engaged in activities constituting the practice of a regulated occupation or
profession while in training in a recognized school approved by the division to the extent the
activities are supervised by qualified faculty, staff, or designee and the activities are a defined part
of the training program;
(c) an individual engaged in an internship, residency, preceptorship, postceptorship,
fellowship, apprenticeship, or on-the-job training program approved by the division while under
the supervision of qualified persons;
(d) an individual residing in another state and licensed to practice a regulated occupation
or profession in that state, who is called in for a consultation by an individual licensed in this state,
and the services provided are limited to that consultation;
(e) an individual who is invited by a recognized school, association, society, or other body
approved by the division to conduct a lecture, clinic, or demonstration of the practice of a
regulated occupation or profession if the individual does not establish a place of business or
regularly engage in the practice of the regulated occupation or profession in this state;
(f) an individual licensed under the laws of this state, other than under this title, to
practice or engage in an occupation or profession, while engaged in the lawful, professional, and
competent practice of that occupation or profession;
(g) an individual licensed in a health care profession in another state who performs that
profession while attending to the immediate needs of a patient for a reasonable period during
which the patient is being transported from outside of this state, into this state, or through this
state;
(h) an individual licensed in another state or country who is in this state temporarily to
attend to the needs of an athletic team or group, except that the practitioner may only attend to
the needs of the athletic team or group, including all individuals who travel with the team or
group in any capacity except as a spectator;
(i) an individual licensed and in good standing in another state, who is in this state:
(i) temporarily, under the invitation and control of a sponsoring entity;
(ii) for a reason associated with a special purpose event, based upon needs that may
exceed the ability of this state to address through its licensees, as determined by the division; and
(iii) for a limited period of time not to exceed the duration of that event, together with
any necessary preparatory and conclusionary periods[
(j) an individual who:
(i) is certified as an athletic trainer by the National Athletic Trainers Association Board of
Certification or another entity approved by the division;
(ii) is employed or officially associated with an educational institution, a professional
sports organization, or a bona fide amateur sports organization; and
(iii) only provides athletic training services:
(A) to athletes of the educational institution or sports organization to which the individual
is employed or officially associated;
(B) at an official athletic training, practice, or competition site; and
(C) that are within the scope of the individual's certification; and
(k) a law enforcement officer, as defined under Section 53-13-103 , who:
(i) is operating a voice stress analyzer in the course of the officer's full-time employment
with a federal, state, or local law enforcement agency;
(ii) has completed the manufacturer's training course and is certified by the manufacturer
to operate that voice stress analyzer; and
(iii) is operating the voice stress analyzer in accordance with Section 58-64-601 ,
regarding deception detection instruments.
(2) A practitioner temporarily in this state who is exempted from licensure under
Subsection (1) shall comply with each requirement of the licensing jurisdiction from which the
practitioner derives authority to practice. Violation of any limitation imposed by this section
constitutes grounds for removal of exempt status, denial of license, or other disciplinary
proceedings.
(3) An individual who is licensed under a specific chapter of this title to practice or
engage in an occupation or profession may engage in the lawful, professional, and competent
practice of that occupation or profession without additional licensure under other chapters of this
title, except as otherwise provided by this title.
(4) Upon the declaration of a national, state, or local emergency, a public health
emergency as defined in Section 26-23b-102 , or a declaration by the President of the United
States or other federal official requesting public health-related activities, the division in
collaboration with the board may:
(a) suspend the requirements for permanent or temporary licensure of persons who are
licensed in another state. Persons exempt under this Subsection (4)(a) shall be exempt from
licensure for the duration of the emergency while engaged in the scope of practice for which they
are licensed in the other state;
(b) modify, under the circumstances described in [
Subsection (5), the scope of practice restrictions under this title for persons who are licensed
under this title as:
(i) a physician under Chapter 67, Utah Medical Practice Act, or Chapter 68, Utah
Osteopathic Medical Practice Act;
(ii) a nurse under Chapter 31b, Nurse Practice Act, or Chapter 31c, Nurse Licensure
Compact;
(iii) a certified nurse midwife under Chapter 44a, Nurse Midwife Practice Act;
(iv) a pharmacist, pharmacy technician, or pharmacy intern under Chapter 17a, Pharmacy
Practice Act;
(v) a respiratory therapist under Chapter 57, Respiratory Care Practices Act; and
(vi) a dentist and dental hygienist under Chapter 69, Dentist and Dental Hygienist Practice
Act;
(c) suspend the requirements for licensure under this title and modify the scope of
practice in the circumstances described in [
medical services personnel or paramedics required to be certified under Section 26-8a-302 ; and
(d) suspend requirements in Subsections 58-17a-620 (3) through (6) which require certain
prescriptive procedures.
(5) Persons exempt under Subsection (4)(c) and persons operating under modified scope
of practice provisions under Subsection (4)(b):
(a) shall be exempt from licensure or subject to modified scope of practice for the
duration of the emergency;
(b) must be engaged in the distribution of medicines or medical devises in response to the
emergency or declaration; and
(c) must be employed by or volunteering for a local or state department of health.
Section 7. Section 59-1-403 (Effective 07/01/04 Cont. Sup. 05/05) is amended to read:
59-1-403 (Effective 07/01/04 Cont. Sup. 05/05). Confidentiality -- Exceptions --
Penalty -- Application to property tax.
(1) (a) Except as provided in this section, any of the following may not divulge or make
known in any manner any information gained by that person from any return filed with the
commission:
(i) a tax commissioner;
(ii) an agent, clerk, or other officer or employee of the commission; or
(iii) a representative, agent, clerk, or other officer or employee of any county, city, or
town.
(b) Except as provided in Subsection (1)(c), an official charged with the custody of a
return filed with the commission is not required to produce the return or evidence of anything
contained in the return in any action or proceeding in any court, except:
(i) in accordance with judicial order;
(ii) on behalf of the commission in any action or proceeding under:
(A) this title; or
(B) other law under which persons are required to file returns with the commission;
(iii) on behalf of the commission in any action or proceeding to which the commission is a
party; or
(iv) on behalf of any party to any action or proceeding under this title if the report or facts
shown by the return are directly involved in the action or proceeding.
(c) Notwithstanding Subsection (1)(b), a court may require the production of, and may
admit in evidence, any portion of a return or of the facts shown by the return, as are specifically
pertinent to the action or proceeding.
(2) This section does not prohibit:
(a) a person or that person's duly authorized representative from receiving a copy of any
return or report filed in connection with that person's own tax;
(b) the publication of statistics as long as the statistics are classified to prevent the
identification of particular reports or returns; and
(c) the inspection by the attorney general or other legal representative of the state of the
report or return of any taxpayer:
(i) who brings action to set aside or review a tax based on the report or return;
(ii) against whom an action or proceeding is contemplated or has been instituted under
this title; or
(iii) against whom the state has an unsatisfied money judgment.
(3) (a) Notwithstanding Subsection (1) and for purposes of administration, the
commission may by rule, made in accordance with Title 63, Chapter 46a, Utah Administrative
Rulemaking Act, provide for a reciprocal exchange of information with:
(i) the United States Internal Revenue Service; or
(ii) the revenue service of any other state.
(b) Notwithstanding Subsection (1) and for all taxes except individual income tax and
corporate franchise tax, the commission may by rule, made in accordance with Title 63, Chapter
46a, Utah Administrative Rulemaking Act, share information gathered from returns and other
written statements with the federal government, any other state, any of the political subdivisions
of another state, or any political subdivision of this state, except as limited by Sections 59-12-209
and 59-12-210 , if these political subdivisions or the federal government grant substantially similar
privileges to this state.
(c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
corporate franchise tax, the commission may by rule, in accordance with Title 63, Chapter 46a,
Utah Administrative Rulemaking Act, provide for the issuance of information concerning the
identity and other information of taxpayers who have failed to file tax returns or to pay any tax
due.
(d) Notwithstanding Subsection (1), the commission shall provide to the Solid and
Hazardous Waste Control Board executive secretary, as defined in Section 19-6-102 , as
requested by the executive secretary, any records, returns, or other information filed with the
commission under Chapter 13, Motor and Special Fuel Tax Act, or Section 19-6-410.5 regarding
the environmental assurance program participation fee.
(e) Notwithstanding Subsection (1), at the request of any person the commission shall
provide that person sales and purchase volume data reported to the commission on a report,
return, or other information filed with the commission under:
(i) Chapter 13, Part 2, Motor Fuel; or
(ii) Chapter 13, Part 4, Aviation Fuel.
(f) Notwithstanding Subsection (1), upon request from a tobacco product manufacturer,
as defined in Section 59-22-202 , the commission shall report to the manufacturer:
(i) the quantity of cigarettes, as defined in Section 59-22-202 , produced by the
manufacturer and reported to the commission for the previous calendar year under Section
59-14-407 ; and
(ii) the quantity of cigarettes, as defined in Section 59-22-202 , produced by the
manufacturer for which a tax refund was granted during the previous calendar year under Section
59-14-401 and reported to the commission under Subsection 59-14-401 (1)(a)(v).
(g) Notwithstanding Subsection (1), the commission shall notify manufacturers,
distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited
from selling cigarettes to consumers within the state under Subsection 59-14-210 (2).
(h) Notwithstanding Subsection (1), the commission may:
(i) provide to the Division of Consumer Protection within the Department of Commerce
and the attorney general data:
(A) reported to the commission under Section 59-14-212 ; or
(B) related to a violation under Section 59-14-211 ; and
(ii) upon request provide to any person data reported to the commission under
Subsections 59-14-212 (1)(a) through (c) and Subsection 59-14-212 (1)(g).
(i) Notwithstanding Subsection (1), the commission shall, at the request of a committee of
the Legislature, Office of the Legislative Fiscal Analyst, or Governor's Office of Planning and
Budget, provide to the committee or office the total amount of revenues collected by the
commission under Chapter 24, Radioactive Waste Facility Tax Act, for the time period specified
by the committee or office.
(j) Notwithstanding Subsection (1), the commission shall at the request of the Legislature
provide to the Legislature the total amount of sales or uses exempt under Subsection
59-12-104 [
(k) Notwithstanding Subsection (1), the commission shall make the list required by
Subsection 59-14-408 (3) available for public inspection.
(l) Notwithstanding Subsection (1), the commission shall comply with the reporting
requirements of Section 10-1-409 .
(4) (a) Reports and returns shall be preserved for at least three years.
(b) After the three-year period provided in Subsection (4)(a) the commission may destroy
a report or return.
(5) (a) Any person who violates this section is guilty of a class A misdemeanor.
(b) If the person described in Subsection (5)(a) is an officer or employee of the state, the
person shall be dismissed from office and be disqualified from holding public office in this state for
a period of five years thereafter.
(6) Except as provided in Section 59-1-404 , this part does not apply to the property tax.
Section 8. Section 59-1-403 (Contingently Effective 05/02/05) is amended to read:
59-1-403 (Contingently Effective 05/02/05). Confidentiality -- Exceptions -- Penalty
-- Application to property tax.
(1) (a) Except as provided in this section, any of the following may not divulge or make
known in any manner any information gained by that person from any return filed with the
commission:
(i) a tax commissioner;
(ii) an agent, clerk, or other officer or employee of the commission; or
(iii) a representative, agent, clerk, or other officer or employee of any county, city, or
town.
(b) Except as provided in Subsection (1)(c), an official charged with the custody of a
return filed with the commission is not required to produce the return or evidence of anything
contained in the return in any action or proceeding in any court, except:
(i) in accordance with judicial order;
(ii) on behalf of the commission in any action or proceeding under:
(A) this title; or
(B) other law under which persons are required to file returns with the commission;
(iii) on behalf of the commission in any action or proceeding to which the commission is a
party; or
(iv) on behalf of any party to any action or proceeding under this title if the report or facts
shown by the return are directly involved in the action or proceeding.
(c) Notwithstanding Subsection (1)(b), a court may require the production of, and may
admit in evidence, any portion of a return or of the facts shown by the return, as are specifically
pertinent to the action or proceeding.
(2) This section does not prohibit:
(a) a person or that person's duly authorized representative from receiving a copy of any
return or report filed in connection with that person's own tax;
(b) the publication of statistics as long as the statistics are classified to prevent the
identification of particular reports or returns; and
(c) the inspection by the attorney general or other legal representative of the state of the
report or return of any taxpayer:
(i) who brings action to set aside or review a tax based on the report or return;
(ii) against whom an action or proceeding is contemplated or has been instituted under
this title; or
(iii) against whom the state has an unsatisfied money judgment.
(3) (a) Notwithstanding Subsection (1) and for purposes of administration, the
commission may by rule, made in accordance with Title 63, Chapter 46a, Utah Administrative
Rulemaking Act, provide for a reciprocal exchange of information with:
(i) the United States Internal Revenue Service; or
(ii) the revenue service of any other state.
(b) Notwithstanding Subsection (1) and for all taxes except individual income tax and
corporate franchise tax, the commission may by rule, made in accordance with Title 63, Chapter
46a, Utah Administrative Rulemaking Act, share information gathered from returns and other
written statements with the federal government, any other state, any of the political subdivisions
of another state, or any political subdivision of this state, except as limited by Sections 59-12-209
and 59-12-210 , if these political subdivisions or the federal government grant substantially similar
privileges to this state.
(c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
corporate franchise tax, the commission may by rule, in accordance with Title 63, Chapter 46a,
Utah Administrative Rulemaking Act, provide for the issuance of information concerning the
identity and other information of taxpayers who have failed to file tax returns or to pay any tax
due.
(d) Notwithstanding Subsection (1), the commission shall provide to the Solid and
Hazardous Waste Control Board executive secretary, as defined in Section 19-6-102 , as
requested by the executive secretary, any records, returns, or other information filed with the
commission under Chapter 13, Motor and Special Fuel Tax Act, or Section 19-6-410.5 regarding
the environmental assurance program participation fee.
(e) Notwithstanding Subsection (1), at the request of any person the commission shall
provide that person sales and purchase volume data reported to the commission on a report,
return, or other information filed with the commission under:
(i) Chapter 13, Part 2, Motor Fuel; or
(ii) Chapter 13, Part 4, Aviation Fuel.
(f) Notwithstanding Subsection (1), upon request from a tobacco product manufacturer,
as defined in Section 59-22-202 , the commission shall report to the manufacturer:
(i) the quantity of cigarettes, as defined in Section 59-22-202 , produced by the
manufacturer and reported to the commission for the previous calendar year under Section
59-14-407 ; and
(ii) the quantity of cigarettes, as defined in Section 59-22-202 , produced by the
manufacturer for which a tax refund was granted during the previous calendar year under Section
59-14-401 and reported to the commission under Subsection 59-14-401 (1)(a)(v).
(g) Notwithstanding Subsection (1), the commission shall notify manufacturers,
distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited
from selling cigarettes to consumers within the state under Subsection 59-14-210 (2).
(h) Notwithstanding Subsection (1), the commission may:
(i) provide to the Division of Consumer Protection within the Department of Commerce
and the attorney general data:
(A) reported to the commission under Section 59-14-212 ; or
(B) related to a violation under Section 59-14-211 ; and
(ii) upon request provide to any person data reported to the commission under
Subsections 59-14-212 (1)(a) through (c) and Subsection 59-14-212 (1)(g).
(i) Notwithstanding Subsection (1), the commission shall, at the request of a committee of
the Legislature, Office of the Legislative Fiscal Analyst, or Governor's Office of Planning and
Budget, provide to the committee or office the total amount of revenues collected by the
commission under Chapter 24, Radioactive Waste Facility Tax Act, for the time period specified
by the committee or office.
(j) Notwithstanding Subsection (1), the commission shall at the request of the Legislature
provide to the Legislature the total amount of sales or uses exempt under Subsection
59-12-104 [
(k) Notwithstanding Subsection (1), the commission shall make the list required by
Subsection 59-14-408 (3) available for public inspection.
(l) Notwithstanding Subsection (1), the commission shall comply with the reporting
requirements of Section 10-1-409 .
(m) Notwithstanding Subsection (1), the commission shall provide the notice to the
commissioner of the Department of Financial Institutions required by Subsection 7-9-56 (6).
(4) (a) Reports and returns shall be preserved for at least three years.
(b) After the three-year period provided in Subsection (4)(a) the commission may destroy
a report or return.
(5) (a) Any person who violates this section is guilty of a class A misdemeanor.
(b) If the person described in Subsection (5)(a) is an officer or employee of the state, the
person shall be dismissed from office and be disqualified from holding public office in this state for
a period of five years thereafter.
(6) Except as provided in Section 59-1-404 , this part does not apply to the property tax.
Section 9. Section 59-12-102 (Effective 07/01/04) is amended to read:
59-12-102 (Effective 07/01/04). 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) "Agreement" means the Streamlined Sales and Use Tax Agreement described in
Section 59-12-102.1 .
(3) "Agreement combined tax rate" means the sum of the tax rates:
(a) listed under Subsection (4); and
(b) that are imposed within a local taxing jurisdiction.
(4) "Agreement sales and use tax" means a tax imposed under:
(a) Subsection 59-12-103 (2)(a)(i);
(b) Section 59-12-204 ;
(c) Section 59-12-401 ;
(d) Section 59-12-402 ;
(e) Section 59-12-501 ;
(f) Section 59-12-502 ;
(g) Section 59-12-703 ;
(h) Section 59-12-802 ;
(i) Section 59-12-804 ;
(j) Section 59-12-1001 ;
(k) Section 59-12-1102 ;
(l) Section 59-12-1302 ; or
(m) Section 59-12-1402 .
(5) "Alcoholic beverage" means a beverage that:
(a) is suitable for human consumption; and
(b) contains .5% or more alcohol by volume.
(6) "Area agency on aging" is as defined in Section 62A-3-101 .
(7) "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 and the International Fuel Tax Agreement;
(b) in the case of aircraft, the holder of a Federal Aviation Administration 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 Surface Transportation Board.
(8) "Certified automated system" means software certified by the governing board of the
agreement in accordance with Section 59-12-102.1 that:
(a) calculates the agreement sales and use tax imposed within a local taxing jurisdiction:
(i) on a transaction; and
(ii) in the states that are members of the agreement;
(b) determines the amount of agreement sales and use tax to remit to a state that is a
member of the agreement; and
(c) maintains a record of the transaction described in Subsection (8)(a)(i).
(9) "Certified service provider" means an agent certified:
(a) by the governing board of the agreement in accordance with Section 59-12-102.1 ; and
(b) to perform all of a seller's sales and use tax functions for an agreement sales and use
tax.
(10) (a) Subject to Subsection (10)(b), "clothing" means all human wearing apparel
suitable for general use.
(b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission shall make rules:
(i) listing the items that constitute "clothing"; and
(ii) that are consistent with the list of items that constitute "clothing" under the
agreement.
(11) (a) For purposes of Subsection 59-12-104 (42), "coin-operated amusement device"
means:
(i) a coin-operated amusement, skill, or ride device;
(ii) that is not controlled through seller-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 (42), "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 seller 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.
(12) "Commercial use" means the use of gas, electricity, heat, coal, fuel oil, or other fuels
that does not constitute industrial use under Subsection (30) or residential use under Subsection
[
(13) (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 (13)(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.
(14) "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.
(15) "Computer" means an electronic device that accepts information:
(a) (i) in digital form; or
(ii) in a form similar to digital form; and
(b) manipulates that information for a result based on a sequence of instructions.
(16) "Computer software" means a set of coded instructions designed to cause:
(a) a computer to perform a task; or
(b) automatic data processing equipment to perform a task.
(17) "Construction materials" means any tangible personal property that will be converted
into real property.
(18) "Delivered electronically" means delivered to a purchaser by means other than
tangible storage media.
(19) (a) "Delivery charge" means a charge:
(i) by a seller of:
(A) tangible personal property; or
(B) services; and
(ii) for preparation and delivery of the tangible personal property or services described in
Subsection (19)(a)(i) to a location designated by the purchaser.
(b) "Delivery charge" includes a charge for the following:
(i) transportation;
(ii) shipping;
(iii) postage;
(iv) handling;
(v) crating; or
(vi) packing.
(20) "Dietary supplement" means a product, other than tobacco, that:
(a) is intended to supplement the diet;
(b) contains one or more of the following dietary ingredients:
(i) a vitamin;
(ii) a mineral;
(iii) an herb or other botanical;
(iv) an amino acid;
(v) a dietary substance for use by humans to supplement the diet by increasing the total
dietary intake; or
(vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient
described in Subsections (20)(b)(i) through (v);
(c) (i) except as provided in Subsection (20)(c)(ii), is intended for ingestion in:
(A) tablet form;
(B) capsule form;
(C) powder form;
(D) softgel form;
(E) gelcap form; or
(F) liquid form; or
(ii) notwithstanding Subsection (20)(c)(i), if the product is not intended for ingestion in a
form described in Subsections (20)(c)(i)(A) through (F), is not represented:
(A) as conventional food; and
(B) for use as a sole item of:
(I) a meal; or
(II) the diet; and
(d) is required to be labeled as a dietary supplement:
(i) identifiable by the "Supplemental Facts" box found on the label; and
(ii) as required by 21 C.F.R. Sec. 101.36.
(21) (a) "Direct mail" means printed material delivered or distributed by United States
mail or other delivery service:
(i) to:
(A) a mass audience; or
(B) addressees on a mailing list provided by a purchaser of the mailing list; and
(ii) if the cost of the printed material is not billed directly to the recipients.
(b) "Direct mail" includes tangible personal property supplied directly or indirectly by a
purchaser to a seller of direct mail for inclusion in a package containing the printed material.
(c) "Direct mail" does not include multiple items of printed material delivered to a single
address.
(22) (a) "Drug" means a compound, substance, or preparation, or a component of a
compound, substance, or preparation that is:
(i) recognized in:
(A) the official United States Pharmacopoeia;
(B) the official Homeopathic Pharmacopoeia of the United States;
(C) the official National Formulary; or
(D) a supplement to a publication listed in Subsections (22)(a)(i)(A) through (C);
(ii) intended for use in the:
(A) diagnosis of disease;
(B) cure of disease;
(C) mitigation of disease;
(D) treatment of disease; or
(E) prevention of disease; or
(iii) intended to affect:
(A) the structure of the body; or
(B) any function of the body.
(b) "Drug" does not include:
(i) food and food ingredients;
(ii) a dietary supplement;
(iii) an alcoholic beverage; or
(iv) a prosthetic device.
(23) (a) Except as provided in Subsection (23)(c), "durable medical equipment" means
equipment that:
(i) can withstand repeated use;
(ii) is primarily and customarily used to serve a medical purpose;
(iii) generally is not useful to a person in the absence of illness or injury;
(iv) is not worn in or on the body; and
(v) is listed as eligible for payment under:
(A) Title XVIII of the federal Social Security Act; or
(B) the state plan for medical assistance under Title XIX of the federal Social Security
Act.
(b) "Durable medical equipment" includes parts used in the repair or replacement of the
equipment described in Subsection (23)(a).
(c) Notwithstanding Subsection (23)(a), "durable medical equipment" does not include
mobility enhancing equipment.
(24) "Electronic" means:
(a) relating to technology; and
(b) having:
(i) electrical capabilities;
(ii) digital capabilities;
(iii) magnetic capabilities;
(iv) wireless capabilities;
(v) optical capabilities;
(vi) electromagnetic capabilities; or
(vii) capabilities similar to Subsections (24)(b)(i) through (vi).
(25) (a) "Food and food ingredients" means substances:
(i) regardless of whether the substances are in:
(A) liquid form;
(B) concentrated form;
(C) solid form;
(D) frozen form;
(E) dried form; or
(F) dehydrated form; and
(ii) that are:
(A) sold for:
(I) ingestion by humans; or
(II) chewing by humans; and
(B) consumed for the substance's:
(I) taste; or
(II) nutritional value.
(b) "Food and food ingredients" does not include:
(i) an alcoholic beverage;
(ii) tobacco; or
(iii) prepared food.
(26) (a) "Fundraising sales" means sales:
(i) (A) made by a school; or
(B) made by a school student;
(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 (26)(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.
(27) "Governing board of the agreement" means the governing board of the agreement
that is:
(a) authorized to administer the agreement; and
(b) established in accordance with the agreement.
(28) (a) "Hearing aid" means:
(i) an instrument or device having an electronic component that is designed to:
(A) (I) improve impaired human hearing; or
(II) correct impaired human hearing; and
(B) (I) be worn in the human ear; or
(II) affixed behind the human ear;
(ii) an instrument or device that is surgically implanted into the cochlea; or
(iii) a telephone amplifying device.
(b) "Hearing aid" does not include:
(i) except as provided in Subsection (28)(a)(i)(B) or (28)(a)(ii), an instrument or device
having an electronic component that is designed to be worn on the body;
(ii) except as provided in Subsection (28)(a)(iii), an assistive listening device or system
designed to be used by one individual, including:
(A) a personal amplifying system;
(B) a personal FM system;
(C) a television listening system; or
(D) a device or system similar to a device or system described in Subsections
(28)(b)(ii)(A) through (C); or
(iii) an assistive listening device or system designed to be used by more than one
individual, including:
(A) a device or system installed in:
(I) an auditorium;
(II) a church;
(III) a conference room;
(IV) a synagogue; or
(V) a theater; or
(B) a device or system similar to a device or system described in Subsections
(28)(b)(iii)(A)(I) through (V).
(29) (a) "Hearing aid accessory" means a hearing aid:
(i) component;
(ii) attachment; or
(iii) accessory.
(b) "Hearing aid accessory" includes:
(i) a hearing aid neck loop;
(ii) a hearing aid cord;
(iii) a hearing aid ear mold;
(iv) hearing aid tubing;
(v) a hearing aid ear hook; or
(vi) a hearing aid remote control.
(c) "Hearing aid accessory" does not include:
(i) a component, attachment, or accessory designed to be used only with an:
(A) instrument or device described in Subsection (28)(b)(i); or
(B) assistive listening device or system described in Subsection (28)(b)(ii) or (iii); or
(ii) a hearing aid battery.
(30) "Industrial use" means the use of natural gas, electricity, heat, coal, fuel oil, or other
fuels:
(a) in mining or extraction of minerals;
(b) in 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;
(c) in 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; or
(d) by a scrap recycler if:
(i) from a fixed location, the scrap recycler utilizes machinery or equipment to process
one or more of the following items into prepared grades of processed materials for use in new
products:
(A) iron;
(B) steel;
(C) nonferrous metal;
(D) paper;
(E) glass;
(F) plastic;
(G) textile; or
(H) rubber; and
(ii) the new products under Subsection (30)(d)(i) would otherwise be made with
nonrecycled materials.
(31) (a) "Lease" or "rental" means a transfer of possession or control of tangible personal
property for:
(i) (A) a fixed term; or
(B) an indeterminate term; and
(ii) consideration.
(b) "Lease" or "rental" includes an agreement covering a motor vehicle and trailer if the
amount of consideration may be increased or decreased by reference to the amount realized upon
sale or disposition of the property as defined in Section 7701(h)(1), Internal Revenue Code.
(c) "Lease" or "rental" does not include:
(i) a transfer of possession or control of property under a security agreement or deferred
payment plan that requires the transfer of title upon completion of the required payments;
(ii) a transfer of possession or control of property under an agreement:
(A) that requires the transfer of title upon completion of required payments; and
(B) in which the payment of an option price does not exceed the greater of:
(I) $100; or
(II) 1% of the total required payments; or
(iii) providing tangible personal property along with an operator for a fixed period of time
or an indeterminate period of time if the operator is necessary for equipment to perform as
designed.
(d) For purposes of Subsection (31)(c)(iii), an operator is necessary for equipment to
perform as designed if the operator's duties exceed the:
(i) set-up of tangible personal property;
(ii) maintenance of tangible personal property; or
(iii) inspection of tangible personal property.
(32) "Local taxing jurisdiction" means a:
(a) county that is authorized to impose an agreement sales and use tax;
(b) city that is authorized to impose an agreement sales and use tax; or
(c) town that is authorized to impose an agreement sales and use tax.
(33) "Manufactured home" means any manufactured home or mobile home as defined in
Title 58, Chapter 56, Utah Uniform Building Standards Act.
(34) For purposes of Subsection 59-12-104 (14), "manufacturing facility" means:
(a) 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; or
(b) a scrap recycler if:
(i) from a fixed location, the scrap recycler utilizes machinery or equipment to process
one or more of the following items into prepared grades of processed materials for use in new
products:
(A) iron;
(B) steel;
(C) nonferrous metal;
(D) paper;
(E) glass;
(F) plastic;
(G) textile; or
(H) rubber; and
(ii) the new products under Subsection (34)(b)(i) would otherwise be made with
nonrecycled materials.
(35) "Mobile telecommunications service" is as defined in the Mobile
Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
(36) (a) Except as provided in Subsection (36)(c), "mobility enhancing equipment" means
equipment that is:
(i) primarily and customarily used to provide or increase the ability to move from one
place to another;
(ii) appropriate for use in a:
(A) home; or
(B) motor vehicle;
(iii) not generally used by persons with normal mobility; and
(iv) listed as eligible for payment under:
(A) Title XVIII of the federal Social Security Act; or
(B) the state plan for medical assistance under Title XIX of the federal Social Security
Act.
(b) "Mobility enhancing equipment" includes parts used in the repair or replacement of
the equipment described in Subsection (36)(a).
(c) Notwithstanding Subsection (36)(a), "mobility enhancing equipment" does not
include:
(i) a motor vehicle;
(ii) equipment on a motor vehicle if that equipment is normally provided by the motor
vehicle manufacturer;
(iii) durable medical equipment; or
(iv) a prosthetic device.
(37) "Model 1 seller" means a seller that has selected a certified service provider as the
seller's agent to perform all of the seller's sales tax functions for agreement sales and use taxes.
(38) "Model 2 seller" means a seller that:
(a) except as provided in Subsection (38)(b), has selected a certified automated system to
perform the seller's sales tax functions for agreement sales and use taxes; and
(b) notwithstanding Subsection (38)(a), retains responsibility for remitting all of the sales
tax:
(i) collected by the seller; and
(ii) to the appropriate local taxing jurisdiction.
(39) (a) Subject to Subsection (39)(b), "model 3 seller" means a seller that has:
(i) sales in at least five states that are members of the agreement;
(ii) total annual sales revenues of at least $500,000,000;
(iii) a proprietary system that calculates the amount of tax:
(A) for an agreement sales and use tax; and
(B) due to each local taxing jurisdiction; and
(iv) entered into a performance agreement with the governing board of the agreement.
(b) For purposes of Subsection (39)(a), "model 3 seller" includes an affiliated group of
sellers using the same proprietary system.
(40) (a) "Multi-channel video or audio service provider" means any person or group of
persons that:
(i) provides multi-channel video or audio service and directly or indirectly owns a
significant interest in the multi-channel video or audio service; or
(ii) otherwise controls or is responsible through any arrangement, the management and
operation of the multi-channel video or audio service.
(b) "Multi-channel video or audio service provider" includes the following except as
specifically exempted by state or federal law:
(i) a cable operator;
(ii) a CATV provider;
(iii) a multi-point distribution provider;
(iv) a MMDS provider;
(v) a SMATV operator;
(vi) a direct-to-home satellite service provider; or
(vii) a DBS provider.
[
[
[
[
[
[
[
[
[
[
[
energy.
(b) "Other fuels" includes oxygen when it is used in the manufacturing of tangible
personal property.
[
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.
[
(a) for telephone service other than mobile telecommunications service, means the street
address representative of where the purchaser's use of the telephone service primarily occurs,
which shall be:
(i) the residential street address of the purchaser; or
(ii) the primary business street address of the purchaser; or
(b) for mobile telecommunications service, is as defined in the Mobile
Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
[
(i) food:
(A) sold in a heated state; or
(B) heated by a seller;
(ii) two or more food ingredients mixed or combined by the seller for sale as a single item;
or
(iii) except as provided in Subsection [
provided by the seller, including a:
(A) plate;
(B) knife;
(C) fork;
(D) spoon;
(E) glass;
(F) cup;
(G) napkin; or
(H) straw.
(b) "Prepared food" does not include:
(i) food that a seller only:
(A) cuts;
(B) repackages; or
(C) pasteurizes; or
(ii) (A) the following:
(I) raw egg;
(II) raw fish;
(III) raw meat;
(IV) raw poultry; or
(V) a food containing an item described in Subsections [
(IV); and
(B) if the Food and Drug Administration recommends in Chapter 3, Part 401.11 of the
Food and Drug Administration's Food Code that a consumer cook the items described in
Subsection [
(c) Notwithstanding Subsection [
does not include the following used to transport the food:
(i) a container; or
(ii) packaging.
[
(a) (i) orally;
(ii) in writing;
(iii) electronically; or
(iv) by any other manner of transmission; and
(b) by a licensed practitioner authorized by the laws of a state.
[
computer software" means computer software that is not designed and developed:
(i) by the author or other creator of the computer software; and
(ii) to the specifications of a specific purchaser.
(b) "Prewritten computer software" includes:
(i) a prewritten upgrade to computer software if the prewritten upgrade to the computer
software is not designed and developed:
(A) by the author or other creator of the computer software; and
(B) to the specifications of a specific purchaser;
(ii) notwithstanding Subsection [
developed by the author or other creator of the computer software to the specifications of a
specific purchaser if the computer software is sold to a person other than the purchaser; or
(iii) notwithstanding Subsection [
[
software:
(A) that is modified or enhanced to any degree; and
(B) if the modification or enhancement described in Subsection [
designed and developed to the specifications of a specific purchaser.
(c) Notwithstanding Subsection [
not include a modification or enhancement described in Subsection [
charges for the modification or enhancement are:
(i) reasonable; and
(ii) separately stated on the invoice or other statement of price provided to the purchaser.
[
(i) worn on or in the body to:
(A) artificially replace a missing portion of the body;
(B) prevent or correct a physical deformity or physical malfunction; or
(C) support a weak or deformed portion of the body; and
(ii) listed as eligible for payment under:
(A) Title XVIII of the federal Social Security Act; or
(B) the state plan for medical assistance under Title XIX of the federal Social Security
Act.
(b) "Prosthetic device" includes:
(i) parts used in the repairs or renovation of a prosthetic device; or
(ii) replacement parts for a prosthetic device.
(c) "Prosthetic device" does not include:
(i) corrective eyeglasses;
(ii) contact lenses;
(iii) hearing aids; or
(iv) dental prostheses.
[
(i) for human wear; and
(ii) that is:
(A) designed as protection:
(I) to the wearer against injury or disease; or
(II) against damage or injury of other persons or property; and
(B) not suitable for general use.
(b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission shall make rules:
(i) listing the items that constitute "protective equipment"; and
(ii) that are consistent with the list of items that constitute "protective equipment" under
the agreement.
[
(i) valued in money; and
(ii) for which tangible personal property or services are:
(A) sold;
(B) leased; or
(C) rented.
(b) "Purchase price" and "sales price" include:
(i) the seller's cost of the tangible personal property or services sold;
(ii) expenses of the seller, including:
(A) the cost of materials used;
(B) a labor cost;
(C) a service cost;
(D) interest;
(E) a loss;
(F) the cost of transportation to the seller; or
(G) a tax imposed on the seller;
(iii) a charge by the seller for any service necessary to complete the sale;
(iv) a delivery charge; or
(v) an installation charge.
(c) "Purchase price" and "sales price" do not include:
(i) a discount:
(A) in a form including:
(I) cash;
(II) term; or
(III) coupon;
(B) that is allowed by a seller;
(C) taken by a purchaser on a sale; and
(D) that is not reimbursed by a third party; or
(ii) the following if separately stated on an invoice, bill of sale, or similar document
provided to the purchaser:
(A) the amount of a trade-in;
(B) the following from credit extended on the sale of tangible personal property or
services:
(I) interest charges;
(II) financing charges; or
(III) carrying charges; or
(C) a tax or fee legally imposed directly on the consumer.
[
(a) a sale of tangible personal property is made; or
(b) a service is furnished.
[
(a) rented to a guest for value three or more times during a calendar year; or
(b) advertised or held out to the public as a place that is regularly rented to guests for
value.
[
[
sleeping quarters, and similar facilities or accommodations.
[
other than:
(a) resale;
(b) sublease; or
(c) subrent.
[
tangible personal property or any other taxable transaction 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.
[
otherwise, in any manner, of tangible personal property or any other taxable transaction under
Subsection 59-12-103 (1), for consideration.
(b) "Sale" includes:
(i) installment and credit sales;
(ii) any closed transaction constituting a sale;
(iii) any sale of electrical energy, gas, services, or entertainment taxable under this
chapter;
(iv) any transaction if the possession of property is transferred but the seller retains the
title as security for the payment of the price; and
(v) 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.
[
[
personal property that is subject to a tax under this chapter is transferred:
(a) by a purchaser-lessee;
(b) to a lessor;
(c) for consideration; and
(d) if:
(i) the purchaser-lessee paid sales and use tax on the purchaser-lessee's initial purchase of
the tangible personal property;
(ii) the sale of the tangible personal property to the lessor is intended as a form of
financing:
(A) for the property; and
(B) to the purchaser-lessee; and
(iii) in accordance with generally accepted accounting principles, the purchaser-lessee is
required to:
(A) capitalize the property for financial reporting purposes; and
(B) account for the lease payments as payments made under a financing arrangement.
[
[
or amounts charged by a school:
(i) sales that are directly related to the school's educational functions or activities
including:
(A) the sale of:
(I) textbooks;
(II) textbook fees;
(III) laboratory fees;
(IV) laboratory supplies; or
(V) safety equipment;
(B) the sale of a uniform, protective equipment, or sports or recreational equipment that:
(I) a student is specifically required to wear as a condition of participation in a
school-related event or school-related activity; and
(II) is not readily adaptable to general or continued usage to the extent that it takes the
place of ordinary clothing;
(C) sales of the following if the net or gross revenues generated by the sales are deposited
into a school district fund or school fund dedicated to school meals:
(I) food and food ingredients; or
(II) prepared food; or
(D) transportation charges for official school activities; or
(ii) amounts paid to or amounts charged by a school for admission to a school-related
event or school-related activity.
(b) "Sales relating to schools" does not include:
(i) bookstore sales of items that are not educational materials or supplies;
(ii) except as provided in Subsection [
(A) clothing;
(B) clothing accessories or equipment;
(C) protective equipment; or
(D) sports or recreational equipment; or
(iii) amounts paid to or amounts charged by a school for admission to a school-related
event or school-related activity if the amounts paid or charged are passed through to a person:
(A) other than a:
(I) school;
(II) nonprofit organization authorized by a school board or a governing body of a private
school to organize and direct a competitive secondary school activity; or
(III) nonprofit association authorized by a school board or a governing body of a private
school to organize and direct a competitive secondary school activity; and
(B) that is required to collect sales and use taxes under this chapter.
(c) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may make rules defining the term "passed through."
[
(a) an elementary school or a secondary school that:
(i) is a:
(A) public school; or
(B) private school; and
(ii) provides instruction for one or more grades kindergarten through 12; or
(b) a public school district.
[
(a) tangible personal property; or
(b) a service.
[
personal property:
(i) used primarily in the process of:
(A) (I) manufacturing a semiconductor; or
(II) fabricating a semiconductor; or
(B) maintaining an environment suitable for a semiconductor; or
(ii) consumed primarily in the process of:
(A) (I) manufacturing a semiconductor; or
(II) fabricating a semiconductor; or
(B) maintaining an environment suitable for a semiconductor.
(b) "Semiconductor fabricating or processing materials" includes:
(i) parts used in the repairs or renovations of tangible personal property described in
Subsection [
(ii) a chemical, catalyst, or other material used to:
(A) produce or induce in a semiconductor a:
(I) chemical change; or
(II) physical change;
(B) remove impurities from a semiconductor; or
(C) improve the marketable condition of a semiconductor.
[
providing services to the aged as defined in Section 62A-3-101 .
[
(i) designed for human use; and
(ii) that is:
(A) worn in conjunction with:
(I) an athletic activity; or
(II) a recreational activity; and
(B) not suitable for general use.
(b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission shall make rules:
(i) listing the items that constitute "sports or recreational equipment"; and
(ii) that are consistent with the list of items that constitute "sports or recreational
equipment" under the agreement.
[
[
other taxable transaction under Subsection 59-12-103 (1), in this state for any purpose except sale
in the regular course of business.
[
(i) may be:
(A) seen;
(B) weighed;
(C) measured;
(D) felt; or
(E) touched; or
(ii) is in any manner perceptible to the senses.
(b) "Tangible personal property" includes:
(i) electricity;
(ii) water;
(iii) gas;
(iv) steam; or
(v) prewritten computer software.
[
(i) by:
(A) wire;
(B) radio;
(C) lightwave; or
(D) other electromagnetic means; and
(ii) of one or more of the following:
(A) a sign;
(B) a signal;
(C) writing;
(D) an image;
(E) sound;
(F) a message;
(G) data; or
(H) other information of any nature.
(b) "Telephone service" includes:
(i) mobile telecommunications service;
(ii) private communications service; or
(iii) automated digital telephone answering service.
(c) "Telephone service" does not include a service or a transaction that a state or a
political subdivision of a state is prohibited from taxing as of July 1, 2001, under the Internet Tax
Freedom Act, Pub. L. No. 105-277.
[
means:
(a) if the location described in this Subsection [
telephone service equipment:
(i) to which a call is charged; and
(ii) from which the call originates or terminates;
(b) if the location described in Subsection [
described in this Subsection [
signal of the telephone service first identified by:
(i) the telecommunications system of the seller; or
(ii) if the system used to transport the signal is not that of the seller, information received
by the seller from its service provider; or
(c) if the locations described in Subsection [
location of a purchaser's primary place of use.
[
(i) owns, controls, operates, or manages a telephone service; and
(ii) engages in an activity described in Subsection [
or resale to any person of the telephone service.
(b) A person described in Subsection [
whether or not the Public Service Commission of Utah regulates:
(i) that person; or
(ii) the telephone service that the person owns, controls, operates, or manages.
[
(a) a cigarette;
(b) a cigar;
(c) chewing tobacco;
(d) pipe tobacco; or
(e) any other item that contains tobacco.
[
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.
[
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 (35) only, also includes any locomotive, freight
car, railroad work equipment, or other railroad rolling stock.
[
exchanging vehicles as defined in Subsection [
Section 10. Section 59-12-103 (Effective 07/01/04) is amended to read:
59-12-103 (Effective 07/01/04). Sales and use tax base -- Rates -- Effective dates --
Use of sales and use tax revenues.
(1) A tax is imposed on the purchaser as provided in this part for amounts paid or
charged for the following transactions:
(a) retail sales of tangible personal property made within the state;
(b) amounts paid:
(i) (A) to a common carrier; or
(B) whether the following are municipally or privately owned, to a:
(I) telephone service provider; or
(II) telegraph corporation as defined in Section 54-2-1 ; and
(ii) for:
(A) all transportation;
(B) telephone service, other than mobile telecommunications service, that originates and
terminates within the boundaries of this state;
(C) mobile telecommunications service that originates and terminates within the
boundaries of one state only to the extent permitted by the Mobile Telecommunications Sourcing
Act, 4 U.S.C. Sec. 116 et seq.; or
(D) telegraph service;
(c) sales of the following for commercial use:
(i) gas;
(ii) electricity;
(iii) heat;
(iv) coal;
(v) fuel oil; or
(vi) other fuels;
(d) sales of the following for residential use:
(i) gas;
(ii) electricity;
(iii) heat;
(iv) coal;
(v) fuel oil; or
(vi) other fuels;
(e) sales of prepared food;
(f) except as provided in Section 59-12-104 , amounts paid or charged as admission or
user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries, fairs,
races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails, tennis
courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises, horseback
rides, sports activities, or any other amusement, entertainment, recreation, exhibition, cultural, or
athletic activity;
(g) amounts paid or charged for services:
(i) for repairs or renovations of tangible personal property, unless Section 59-12-104
provides for an exemption from sales and use tax for:
(A) the tangible personal property; and
(B) parts used in the repairs or renovations of the tangible personal property described in
Subsection (1)(g)(i)(A), whether or not any parts are actually used in the repairs or renovations of
that tangible personal property; or
(ii) to install tangible personal property in connection with other tangible personal
property, unless the tangible personal property being installed is exempt from sales and use tax
under Section 59-12-104 ;
(h) except as provided in Subsection 59-12-104 (7), amounts paid or charged for cleaning
or washing of tangible personal property;
(i) amounts paid or charged for tourist home, hotel, motel, or trailer court
accommodations and services that are regularly rented for less than 30 consecutive days;
(j) amounts paid or charged for laundry or dry cleaning services;
(k) amounts paid or charged for leases or rentals of tangible personal property if:
(i) the tangible personal property's situs is in this state;
(ii) the lessee took possession of the tangible personal property in this state; or
(iii) within this state the tangible personal property is:
(A) stored;
(B) used; or
(C) otherwise consumed;
(l) amounts paid or charged for tangible personal property if within this state the tangible
personal property is:
(i) stored;
(ii) used; or
(iii) consumed;
(m) amounts paid or charged for prepaid telephone calling cards;
(n) amounts paid or charged for multi-channel video or audio service provided by a
multi-channel video or audio service provider:
(i) within the state; and
(ii) to the extent permitted by federal law.
(2) (a) Except as provided in Subsection (2)(b), beginning on July 1, 2001, a state tax and
a local tax is imposed on a transaction described in Subsection (1) equal to the sum of:
(i) a state tax imposed on the transaction at a rate of 4.75%; and
(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
transaction under this chapter other than this part.
(b) Notwithstanding Subsection (2)(a), beginning on July 1, 2001, a state tax and a local
tax is imposed on a transaction described in Subsection (1)(d) equal to the sum of:
(i) a state tax imposed on the transaction at a rate of 2%; and
(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
transaction under this chapter other than this part.
(c) Subject to Subsections (2)(d) and (e), a tax rate change for a tax rate imposed under
the following shall take effect on the first day of a calendar quarter:
(i) Subsection (2)(a)(i); or
(ii) Subsection (2)(b)(i).
(d) (i) For a transaction described in Subsection (2)(d)(iii), a tax rate increase shall take
effect on the first day of the first billing period:
(A) that begins after the effective date of the tax rate increase; and
(B) if the billing period for the transaction begins before the effective date of a tax rate
increase imposed under:
(I) Subsection (2)(a)(i); or
(II) Subsection (2)(b)(i).
(ii) For a transaction described in Subsection (2)(d)(iii), a tax rate decrease shall take
effect on the first day of the last billing period:
(A) that began before the effective date of the tax rate decrease; and
(B) if the billing period for the transaction begins before the effective date of a tax rate
decrease imposed under:
(I) Subsection (2)(a)(i); or
(II) Subsection (2)(b)(i).
(iii) Subsections (2)(d)(i) and (ii) apply to transactions subject to a tax under:
(A) Subsection (1)(b);
(B) Subsection (1)(c);
(C) Subsection (1)(d);
(D) Subsection (1)(e);
(E) Subsection (1)(f);
(F) Subsection (1)(g);
(G) Subsection (1)(h);
(H) Subsection (1)(i);
(I) Subsection (1)(j); or
(J) Subsection (1)(k).
(e) (i) If a tax due under Subsection (2)(a)(i) on a catalogue sale is computed on the basis
of sales and use tax rates published in the catalogue, a change in a tax rate imposed under
Subsection (2)(a)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the tax rate change under Subsection
(2)(a)(i).
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(3) (a) Except as provided in Subsections (4) through [
state taxes shall be deposited into the General Fund:
(i) the tax imposed by Subsection (2)(a)(i); or
(ii) the tax imposed by Subsection (2)(b)(i).
(b) The local taxes described in Subsections (2)(a)(ii) and (2)(b)(ii) shall be distributed to
a county, city, or town as provided in this chapter.
(4) (a) (i) Notwithstanding Subsection (3)(a) and except as provided in Subsection [
(8), for fiscal year 2002-03 only, the lesser of the following amounts shall be transferred or
deposited as provided in Subsections (4)(a)(ii) through (vii):
(A) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
(I) by a 1/16% tax rate on the transactions described in Subsection (1); and
(II) for fiscal year 2002-03; or
(B) $18,743,000.
(ii) (A) For fiscal year 2002-03 only, $2,300,000 of the amount described in Subsection
(4)(a)(i) shall be transferred as dedicated credits to the Department of Natural Resources to:
(I) implement the measures described in Subsections 63-34-14 (4)(a) through (d) to
protect sensitive plant and animal species; or
(II) award grants, up to the amount authorized by the Legislature in an appropriations
act, to political subdivisions of the state to implement the measures described in Subsections
63-34-14 (4)(a) through (d) to protect sensitive plant and animal species.
(B) Money transferred to the Department of Natural Resources under Subsection
(4)(a)(ii)(A) may not be used to assist the United States Fish and Wildlife Service or any other
person to list or attempt to have listed a species as threatened or endangered under the
Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
(C) At the end of fiscal year 2002-03:
(I) 50% of any unexpended dedicated credits shall lapse to the Water Resources
Conservation and Development Fund created in Section 73-10-24 ;
(II) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
Program Subaccount created in Section 73-10c-5 ; and
(III) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
Program Subaccount created in Section 73-10c-5 .
(iii) For fiscal year 2002-03 only, $500,000 of the amount described in Subsection
(4)(a)(i) shall be deposited in the Agriculture Resource Development Fund created in Section
4-18-6 .
(iv) (A) For fiscal year 2002-03 only, $100,000 of the amount described in Subsection
(4)(a)(i) shall be transferred as dedicated credits to the Division of Water Rights to cover the
costs incurred in hiring legal and technical staff for the adjudication of water rights.
(B) At the end of fiscal year 2002-03:
(I) 50% of any unexpended dedicated credits shall lapse to the Water Resources
Conservation and Development Fund created in Section 73-10-24 ;
(II) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
Program Subaccount created in Section 73-10c-5 ; and
(III) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
Program Subaccount created in Section 73-10c-5 .
(v) (A) For fiscal year 2002-03 only, 50% of the amount described in Subsection (4)(a)(i)
that remains after making the transfers and deposits required by Subsections (4)(a)(ii) through (iv)
shall be deposited in the Water Resources Conservation and Development Fund created in Section
73-10-24 for use by the Division of Water Resources.
(B) In addition to the uses allowed of the Water Resources Conservation and
Development Fund under Section 73-10-24 , the Water Resources Conservation and Development
Fund may also be used to:
(I) provide a portion of the local cost share, not to exceed in fiscal year 2002-03 50% of
the funds made available to the Division of Water Resources under this section, of potential
project features of the Central Utah Project;
(II) conduct hydrologic and geotechnical investigations by the Department of Natural
Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
quantifying surface and ground water resources and describing the hydrologic systems of an area
in sufficient detail so as to enable local and state resource managers to plan for and accommodate
growth in water use without jeopardizing the resource;
(III) fund state required dam safety improvements; and
(IV) protect the state's interest in interstate water compact allocations, including the
hiring of technical and legal staff.
(vi) For fiscal year 2002-03 only, 25% of the amount described in Subsection (4)(a)(i)
that remains after making the transfers and deposits required by Subsections (4)(a)(ii) through (iv)
shall be deposited in the Utah Wastewater Loan Program Subaccount created in Section 73-10c-5
for use by the Water Quality Board to fund wastewater projects.
(vii) For fiscal year 2002-03 only, 25% of the amount described in Subsection (4)(a)(i)
that remains after making the transfers and deposits required by Subsections (4)(a)(ii) through (iv)
shall be deposited in the Drinking Water Loan Program Subaccount created in Section 73-10c-5
for use by the Division of Drinking Water to:
(A) provide for the installation and repair of collection, treatment, storage, and
distribution facilities for any public water system, as defined in Section 19-4-102 ;
(B) develop underground sources of water, including springs and wells; and
(C) develop surface water sources.
(b) (i) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
2003, the lesser of the following amounts shall be used as provided in Subsections (4)(b)(ii)
through (vii):
(A) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
(I) by a 1/16% tax rate on the transactions described in Subsection (1); and
(II) for the fiscal year; or
(B) $17,500,000.
(ii) (A) For a fiscal year beginning on or after July 1, 2003, 14% of the amount described
in Subsection (4)(b)(i) shall be transferred each year as dedicated credits to the Department of
Natural Resources to:
(I) implement the measures described in Subsections 63-34-14 (4)(a) through (d) to
protect sensitive plant and animal species; or
(II) award grants, up to the amount authorized by the Legislature in an appropriations
act, to political subdivisions of the state to implement the measures described in Subsections
63-34-14 (4)(a) through (d) to protect sensitive plant and animal species.
(B) Money transferred to the Department of Natural Resources under Subsection
(4)(b)(ii)(A) may not be used to assist the United States Fish and Wildlife Service or any other
person to list or attempt to have listed a species as threatened or endangered under the
Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
(C) At the end of each fiscal year:
(I) 50% of any unexpended dedicated credits shall lapse to the Water Resources
Conservation and Development Fund created in Section 73-10-24 ;
(II) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
Program Subaccount created in Section 73-10c-5 ; and
(III) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
Program Subaccount created in Section 73-10c-5 .
(iii) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
Subsection (4)(b)(i) shall be deposited each year in the Agriculture Resource Development Fund
created in Section 4-18-6 .
(iv) (A) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
in Subsection (4)(b)(i) shall be transferred each year as dedicated credits to the Division of Water
Rights to cover the costs incurred in hiring legal and technical staff for the adjudication of water
rights.
(B) At the end of each fiscal year:
(I) 50% of any unexpended dedicated credits shall lapse to the Water Resources
Conservation and Development Fund created in Section 73-10-24 ;
(II) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
Program Subaccount created in Section 73-10c-5 ; and
(III) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
Program Subaccount created in Section 73-10c-5 .
(v) (A) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
in Subsection (4)(b)(i) shall be deposited in the Water Resources Conservation and Development
Fund created in Section 73-10-24 for use by the Division of Water Resources.
(B) In addition to the uses allowed of the Water Resources Conservation and
Development Fund under Section 73-10-24 , the Water Resources Conservation and Development
Fund may also be used to:
(I) provide a portion of the local cost share, not to exceed in any fiscal year 50% of the
funds made available to the Division of Water Resources under this section, of potential project
features of the Central Utah Project;
(II) conduct hydrologic and geotechnical investigations by the Department of Natural
Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
quantifying surface and ground water resources and describing the hydrologic systems of an area
in sufficient detail so as to enable local and state resource managers to plan for and accommodate
growth in water use without jeopardizing the resource;
(III) fund state required dam safety improvements; and
(IV) protect the state's interest in interstate water compact allocations, including the
hiring of technical and legal staff.
(vi) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described in
Subsection (4)(b)(i) shall be deposited in the Utah Wastewater Loan Program Subaccount created
in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
(vii) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
in Subsection (4)(b)(i) shall be deposited in the Drinking Water Loan Program Subaccount
created in Section 73-10c-5 for use by the Division of Drinking Water to:
(A) provide for the installation and repair of collection, treatment, storage, and
distribution facilities for any public water system, as defined in Section 19-4-102 ;
(B) develop underground sources of water, including springs and wells; and
(C) develop surface water sources.
(5) (a) (i) Notwithstanding Subsection (3)(a), for fiscal year 2002-03 only, the lesser of
the following amounts shall be transferred or deposited as provided in Subsections (5)(a)(ii)
through (iv):
(A) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
(I) by a 1/16% tax rate on the transactions described in Subsection (1); and
(II) for the fiscal year; or
(B) $18,743,000.
(ii) (A) For fiscal year 2002-03 only, $500,000 of the amount described in Subsection
(5)(a)(i) shall be deposited in the Transportation Corridor Preservation Revolving Loan Fund
created in Section 72-2-117 .
(B) At least 50% of the money deposited in the Transportation Corridor Preservation
Revolving Loan Fund under Subsection (5)(a)(ii)(A) shall be used to fund loan applications made
by the Department of Transportation at the request of local governments.
(iii) For fiscal year 2002-03 only, $500,000 of the amount described in Subsection
(5)(a)(i) shall be transferred as nonlapsing dedicated credits to the Department of Transportation
for the State Park Access Highways Improvement Program created in Section 72-3-207 .
(iv) For fiscal year 2002-03 only, the amount described in Subsection (5)(a)(i) that
remains after making the transfers and deposits required by Subsections (5)(a)(ii) and (iii) shall be
deposited in the class B and class C roads account to be expended as provided in Title 72,
Chapter 2, Transportation Finances Act, for the use of class B and C roads.
(b) (i) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
2003, the lesser of the following amounts shall be used as provided in Subsections (5)(b)(ii)
through (iv):
(A) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
(I) by a 1/16% tax rate on the transactions described in Subsection (1); and
(II) for the fiscal year; or
(B) $18,743,000.
(ii) (A) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
Subsection (5)(b)(i) shall be deposited each year in the Transportation Corridor Preservation
Revolving Loan Fund created in Section 72-2-117 .
(B) At least 50% of the money deposited in the Transportation Corridor Preservation
Revolving Loan Fund under Subsection (5)(b)(ii)(A) shall be used to fund loan applications made
by the Department of Transportation at the request of local governments.
(iii) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
Subsection (5)(b)(i) shall be transferred each year as nonlapsing dedicated credits to the
Department of Transportation for the State Park Access Highways Improvement Program created
in Section 72-3-207 .
(iv) For a fiscal year beginning on or after July 1, 2003, 94% of the amount described in
Subsection (5)(b)(i) shall be deposited in the class B and class C roads account to be expended as
provided in Title 72, Chapter 2, Transportation Finances Act, for the use of class B and C roads.
(6) Notwithstanding Subsection (3)(a), beginning on January 1, 2000, the Division of
Finance shall deposit into the Centennial Highway Fund created in Section 72-2-118 a portion of
the taxes listed under Subsection (3)(a) equal to the revenues generated by a 1/64% tax rate on
the taxable transactions under Subsection (1).
(7) Notwithstanding Subsection (3)(a), beginning on July 1, 1999, the commission shall
deposit into the Airport to University of Utah Light Rail Restricted Account created in Section
17A-2-1064 the portion of the sales and use tax under Section 59-12-204 that is:
(a) generated by a city or town that will have constructed within its boundaries the
Airport to University of Utah Light Rail described in the Transportation Equity Act for the 21st
Century, Pub. L. No. 105-178, Sec. 3030(c)(2)(B)(i)(II), 112 Stat. 107; and
(b) equal to the revenues generated by a 1/64% tax rate on the taxable items and services
under Subsection (1).
[
[
[
the total amount required to be deposited or transferred in accordance with Subsection (4):
(i) $25,000 shall be subtracted from the total amount required to be transferred to the
Division of Water Rights in accordance with Subsection (4)(a)(iv);
(ii) $385,000 shall be subtracted from the total amount required to be deposited into the
Agriculture Resource Development Fund in accordance with Subsection (4)(a)(iii);
(iii) $350,000 shall be subtracted from the total amount required to be transferred to the
Department of Natural Resources in accordance with Subsection (4)(a)(ii);
(iv) $3,012,500 shall be subtracted from the total amount required to be deposited into
the Drinking Water Loan Program Subaccount in accordance with Subsection (4)(a)(vii);
(v) $3,012,500 shall be subtracted from the total amount required to be deposited into the
Utah Wastewater Loan Program Subaccount in accordance with Subsection (4)(a)(vi); and
(vi) $5,715,000 shall be subtracted from the total amount required to be deposited into
the Water Resources Conservation and Development Fund in accordance with Subsection
(4)(a)(v).
(b) The amounts subtracted under Subsection [
General Fund.
Section 11. Section 59-12-104 (Effective 07/01/04) is amended to read:
59-12-104 (Effective 07/01/04). 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 Chapter 13, Motor and Special Fuel Tax Act;
(2) sales to the state, its institutions, and its political subdivisions; however, this
exemption does not apply to sales of:
(a) construction materials except:
(i) 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
(ii) 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; or
(b) tangible personal property in connection with the construction, operation,
maintenance, repair, or replacement of a project, as defined in Section 11-13-103 , or facilities
providing additional project capacity, as defined in Section 11-13-103 ;
(3) (a) sales of an item described in Subsection (3)(b) from a vending machine if:
(i) the proceeds of each sale do not exceed $1; and
(ii) the seller or operator of the vending machine reports an amount equal to 150% of the
cost of the item described in Subsection (3)(a) as goods consumed; and
(b) Subsection (3)(a) applies to:
(i) food and food ingredients; or
(ii) prepared food;
(4) sales of the following to a commercial airline carrier for in-flight consumption:
(a) food and food ingredients;
(b) prepared food; or
(c) services related to Subsection (4)(a) or (b);
(5) sales of parts and equipment for installation in aircraft operated by common carriers in
interstate or foreign commerce;
(6) 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;
(7) sales of cleaning or washing of tangible personal property by a coin-operated laundry
or dry cleaning machine;
(8) [
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;
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(9) 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;
(10) (a) amounts paid for an item described in Subsection (10)(b) if:
(i) the item is intended for human use; and
(ii) the purchaser presents a prescription for the item; and
(b) (i) Subsection (10)(a) applies to:
(A) a drug;
(B) a syringe; or
(C) a stoma supply; and
(ii) in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may by rule define the terms:
(A) "syringe"; or
(B) "stoma supply";
(11) 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 ;
(12) (a) sales of an item described in Subsection (12)(c) served by:
(i) the following if the item described in Subsection (12)(c) is not available to the general
public:
(A) a church; or
(B) a charitable institution;
(ii) an institution of higher education if:
(A) the item described in Subsection (12)(c) is not available to the general public; or
(B) the item described in Subsection (12)(c) is prepaid as part of a student meal plan
offered by the institution of higher education; or
(b) sales of an item described in Subsection (12)(c) provided at:
(i) a medical facility; or
(ii) a nursing facility; and
(c) Subsections (12)(a) and (b) apply to:
(i) food and food ingredients;
(ii) prepared food; or
(iii) alcoholic beverages;
(13) 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;
(14) (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; and
(ii) subject to the provisions of Subsection (14)(b), 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;
(b) the rates for the exemption under Subsection (14)(a)(ii) are as follows:
(i) beginning July 1, 1996, through June 30, 1997, 30% of the sale or lease described in
Subsection (14)(a)(ii) is exempt;
(ii) beginning July 1, 1997, through June 30, 1998, 60% of the sale or lease described in
Subsection (14)(a)(ii) is exempt; and
(iii) beginning July 1, 1998, 100% of the sale or lease described in Subsection (14)(a)(ii)
is exempt;
(c) for purposes of this Subsection (14), the commission shall by rule define the terms
"new or expanding operations" and "establishment"; and
(d) on or before October 1, 1991, and every five years after October 1, 1991, the
commission shall:
(i) review the exemptions described in Subsection (14)(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;
(15) (a) sales of the following if the requirements of Subsection (15)(b) are met:
(i) tooling;
(ii) special tooling;
(iii) support equipment;
(iv) special test equipment; or
(v) parts used in the repairs or renovations of tooling or equipment described in
Subsections (15)(a)(i) through (iv); and
(b) sales of tooling, equipment, or parts described in Subsection (15)(a) are exempt if:
(i) the tooling, equipment, or parts are 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; and
(ii) under the terms of the contract or subcontract described in Subsection (15)(b)(i), title
to the tooling, equipment, or parts is vested in the United States government as evidenced by:
(A) a government identification tag placed on the tooling, equipment, or parts; or
(B) listing on a government-approved property record if placing a government
identification tag on the tooling, equipment, or parts is impractical;
(16) intrastate movements of:
(a) freight by common carriers; or
(b) passengers:
(i) by taxicabs as described in SIC Code 4121 of the 1987 Standard Industrial
Classification Manual of the federal Executive Office of the President, Office of Management and
Budget;
(ii) transported by an establishment described in SIC Code 4111 of the 1987 Standard
Industrial Classification Manual of the federal Executive Office of the President, Office of
Management and Budget, if the transportation originates and terminates within a county of the
first, second, or third class; or
(iii) transported by the following described in SIC Code 4789 of the 1987 Standard
Industrial Classification Manual of the federal Executive Office of the President, Office of
Management and Budget:
(A) a horse-drawn cab; or
(B) a horse-drawn carriage;
(17) sales of newspapers or newspaper subscriptions;
(18) (a) except as provided in Subsection (18)(b), tangible personal property 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:
(i) the bill of sale or other written evidence of value of the vehicle being sold and the
vehicle being traded in; or
(ii) 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; and
(b) notwithstanding Subsection (18)(a), Subsection (18)(a) does not apply to the
following items of tangible personal property traded in as full or part payment of the purchase
price:
(i) money;
(ii) electricity;
(iii) water;
(iv) gas; or
(v) steam;
(19) 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;
(20) (a) (i) 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:
(A) machinery, equipment, materials, and supplies used in a manner that is incidental to
farming, such as hand tools and maintenance and janitorial equipment and supplies;
(B) 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
(C) any vehicle required to be registered by the laws of this state, without regard to the
use to which the vehicle is put; or
(ii) sales of parts used in the repairs or renovations of tangible personal property if the
tangible personal property is exempt under Subsection (20)(a); or
(b) sales of hay;
(21) 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;
(22) purchases made using a coupon as defined in 7 U.S.C. Sec. 2012 that is issued under
the Food Stamp Program, 7 U.S.C. Sec. 2011 et seq.;
(23) 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;
(24) property stored in the state for resale;
(25) 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;
(26) 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;
(27) 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, Local Sales and Use Tax Act, and no adjustment is allowed if the
tax paid was greater than the tax imposed by this part and Part 2, Local Sales and Use Tax Act;
(28) 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;
(29) purchases made in accordance with the special supplemental nutrition program for
women, infants, and children established in 42 U.S.C. Sec. 1786;
(30) beginning on July 1, 1999, through June 30, 2004, sales or leases of rolls, rollers,
refractory brick, electric motors, or other replacement parts used in the furnaces, mills, or 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;
(31) 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;
(32) 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;
(33) amounts paid for the purchase of telephone service for purposes of providing
telephone service;
(34) fares charged to persons transported directly by a public transit district created under
the authority of Title 17A, Chapter 2, Part 10, Utah Public Transit District Act;
(35) sales or leases of vehicles to, or use of vehicles by an authorized carrier;
(36) (a) 45% of the sales price of any new manufactured home; and
(b) 100% of the sales price of any used manufactured home;
(37) sales relating to schools and fundraising sales;
(38) sales or rentals of durable medical equipment if a person presents a prescription for
the durable medical equipment;
(39) (a) sales to a ski resort of electricity to operate a passenger ropeway as defined in
Section 72-11-102 ; and
(b) the commission shall by rule determine the method for calculating sales exempt under
Subsection (39)(a) that are not separately metered and accounted for in utility billings;
(40) sales to a ski resort of:
(a) snowmaking equipment;
(b) ski slope grooming equipment;
(c) passenger ropeways as defined in Section 72-11-102 ; or
(d) parts used in the repairs or renovations of equipment or passenger ropeways described
in Subsections (40)(a) through (c);
(41) sales of natural gas, electricity, heat, coal, fuel oil, or other fuels for industrial use;
(42) sales or rentals of the right to use or operate for amusement, entertainment, or
recreation a coin-operated amusement device as defined in Section 59-12-102 ;
(43) sales of cleaning or washing of tangible personal property by a coin-operated car
wash machine;
(44) sales by the state or a political subdivision of the state, except state institutions of
higher education as defined in Section 53B-3-102 , of:
(a) photocopies; or
(b) other copies of records held or maintained by the state or a political subdivision of the
state;
(45) (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 (45)(a) make rules defining what constitutes an
employee's primary place of employment;
(46) amounts paid for admission to an athletic event at an institution of higher education
that is subject to the provisions of Title IX of the Education Amendments of 1972, 20 U.S.C. Sec.
1681 et seq.;
(47) sales of telephone service charged to a prepaid telephone calling card;
(48) (a) sales of:
(i) hearing aids;
(ii) hearing aid accessories; or
(iii) except as provided in Subsection (48)(b), parts used in the repairs or renovations of
hearing aids or hearing aid accessories; and
(b) for purposes of this Subsection (48), notwithstanding Subsection (48)(a)(iii), "parts"
does not include batteries;
(49) (a) sales made to or by:
(i) an area agency on aging; or
(ii) a senior citizen center owned by a county, city, or town; or
(b) sales made by a senior citizen center that contracts with an area agency on aging;
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Subsection [
regardless of whether the semiconductor fabricating or processing materials:
(i) actually come into contact with a semiconductor; or
(ii) ultimately become incorporated into real property;
(b) (i) beginning on July 1, 2001, through June 30, 2002, 10% of the sale or lease
described in Subsection [
(ii) beginning on July 1, 2002, through June 30, 2003, 50% of the sale or lease described
in Subsection [
(iii) beginning on July 1, 2003, through June 30, 2007, the entire amount of the sale or
lease described in Subsection [
(c) each year on or before the November interim meeting, the Revenue and Taxation
Interim Committee shall:
(i) review the exemption described in this Subsection [
recommendations concerning whether the exemption should be continued, modified, or repealed;
and
(ii) include in the review under this Subsection [
(A) the cost of the exemption;
(B) the purpose and effectiveness of the exemption; and
(C) the benefits of the exemption to the state;
[
described in Subsection 59-12-103 (1)(i) to the extent the amount is exempt under Section
59-12-104.2 ;
[
temporary sports event registration certificate in accordance with Section 41-3-306 for the event
period specified on the temporary sports event registration certificate;
[
(a) made under a tariff adopted by the Public Service Commission of Utah only for
purchase of electricity produced from a new wind, geothermal, biomass, or solar power energy
source, as designated in the tariff by the Public Service Commission of Utah; and
(b) for an amount of electricity that is:
(i) unrelated to the amount of electricity used by the person purchasing the electricity
under the tariff described in Subsection [
(ii) equivalent to the number of kilowatthours specified in the tariff described in
Subsection [
(53)(a);
[
prescription for the mobility enhancing equipment;
[
(a) pipe;
(b) conduit;
(c) ditch; or
(d) reservoir;
[
or of a foreign nation;
[
(i) does not constitute legal tender of any nation; and
(ii) has a gold, silver, or platinum content of 80% or more; and
(b) Subsection [
(i) ingot;
(ii) bar;
(iii) medallion; or
(iv) decorative coin;
[
[
(a) for use on or in a human;
(b) for which a prescription is issued; and
(c) to a person that presents a prescription for the prosthetic device.
Section 12. Section 59-12-105 (Effective 07/01/04) is amended to read:
59-12-105 (Effective 07/01/04). Certain exempt sales to be reported -- Penalties.
(1) (a) An owner or purchaser shall report to the commission the amount of sales or uses
exempt under Subsection 59-12-104 (14), (39), (40), or [
(b) The report required by Subsection (1)(a) shall be filed:
(i) with the commission; and
(ii) on a form prescribed by the commission.
(c) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission shall make rules providing:
(i) the information required to be included in the report described in Subsection (1)(a);
and
(ii) one or more due dates for filing the report described in Subsection (1)(a).
(2) Except as provided in Subsections (3) and (4), if the owner or purchaser fails to
report the full amount of the exemptions granted under Subsection 59-12-104 (14), (39), (40), or
[
equal to the lesser of:
(a) 10% of the sales and use tax that would have been imposed if the exemption had not
applied; or
(b) $1,000.
(3) Notwithstanding Subsection (2), the commission may not impose a penalty under
Subsection (2) if the owner or purchaser files an amended report:
(a) containing the amount of the exemption; and
(b) before the owner or purchaser receives a notice of audit from the commission.
(4) (a) Notwithstanding Subsection (2), the commission may waive, reduce, or
compromise a penalty imposed under this section if the commission finds there are reasonable
grounds for the waiver, reduction, or compromise.
(b) If the commission waives, reduces, or compromises a penalty under Subsection (4)(a),
the commission shall make a record of the grounds for waiving, reducing, or compromising the
penalty.
Section 13. Section 59-12-301 (Effective 07/01/04) is amended to read:
59-12-301 (Effective 07/01/04). Transient room tax -- Rate -- Enactment or repeal
of tax -- Tax rate change -- Effective date -- Notice requirements.
(1) (a) Any county legislative body may impose a transient room tax not to exceed 3% of
the rent for every occupancy of a suite or room:
(i) on the following entities doing business as motor courts, motels, hotels, inns, or
providing similar public accommodations:
(A) a person;
(B) a company;
(C) a corporation; or
(D) a person, group, or organization similar to Subsections (1)(a)(i)(A) through (C); and
(ii) if the suite or room is regularly rented for less than 30 consecutive days.
(b) The revenues raised from the tax imposed under Subsection (1)(a) shall be used for
the purposes listed in Section 17-31-2 .
(c) The tax imposed under Subsection (1)(a) shall be in addition to the tourism,
recreation, cultural, and convention tax imposed under Part 6, Tourism, Recreation, Cultural, and
Convention Facilities Tax.
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(2) Subject to Subsection (3), a county legislative body:
(a) may increase or decrease the transient room tax; and
(b) shall regulate the transient room tax by ordinance.
(3) (a) For purposes of this Subsection (3):
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
to County.
(ii) "Annexing area" means an area that is annexed into a county.
(b) (i) Except as provided in Subsection (3)(c), if, on or after July 1, 2004, a county
enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or
change shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (3)(b)(ii) from the county.
(ii) The notice described in Subsection (3)(b)(i)(B) shall state:
(A) that the county will enact or repeal a tax or change the rate of a tax under this part;
(B) the statutory authority for the tax described in Subsection (3)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (3)(b)(ii)(A); and
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
(3)(b)(ii)(A), the rate of the tax.
(c) (i) Notwithstanding Subsection (3)(b)(i), for a transaction described in Subsection
(3)(c)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the first
billing period:
(A) that begins after the effective date of the enactment of the tax or the tax rate increase;
and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under this section.
(ii) Notwithstanding Subsection (3)(b)(i), for a transaction described in Subsection
(3)(c)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last
billing period:
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;
and
(B) if the billing period for the transaction begins before the effective date of the repeal of
the tax or the tax rate decrease imposed under this section.
(iii) Subsections (3)(c)(i) and (ii) apply to transactions subject to a tax under Subsection
59-12-103 (1)(i).
(d) (i) Except as provided in Subsection (3)(e), if, for an annexation that occurs on or
after July 1, 2004, the annexation will result in the enactment, repeal, or a change in the rate of a
tax under this part for an annexing area, the enactment, repeal, or change shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (3)(d)(ii) from the county that annexes the annexing area.
(ii) The notice described in Subsection (3)(d)(i)(B) shall state:
(A) that the annexation described in Subsection (3)(d)(i) will result in an enactment,
repeal, or change in the rate of a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (3)(d)(ii)(A);
(C) the effective date of the tax described in Subsection (3)(d)(ii)(A); and
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
(3)(d)(ii)(A), the rate of the tax.
(e) (i) Notwithstanding Subsection (3)(d)(i), for a transaction described in Subsection
(3)(e)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the first
billing period:
(A) that begins after the effective date of the enactment of the tax or the tax rate increase;
and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under this section.
(ii) Notwithstanding Subsection (3)(d)(i), for a transaction described in Subsection
(3)(e)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last
billing period:
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;
and
(B) if the billing period for the transaction begins before the effective date of the repeal of
the tax or the tax rate decrease imposed under this section.
(iii) Subsections (3)(e)(i) and (ii) apply to transactions subject to a tax under Subsection
59-12-103 (1)(i).
Section 14. Section 59-12-352 is amended to read:
59-12-352. Transient room tax authority for municipalities -- Purposes for which
revenues may be used.
(1) [
rents charged to transients occupying public accommodations in an amount that is less than or
equal to 1% of the rents charged.
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(2) Subject to the limitations of Subsection (1), a governing body of a municipality may,
by ordinance, increase or decrease the transient room tax under this part.
(3) A governing body of a municipality shall regulate the transient room tax under this
part by ordinance.
(4) Revenues generated by the transient room tax under this part may be used for general
fund purposes.
Section 15. Section 59-12-353 is amended to read:
59-12-353. Additional municipal transient room tax to repay bonded or other
indebtedness.
(1) [
may, in addition to the municipal transient room tax authorized under Section 59-12-352 , impose
a transient room tax on the rents described in Subsection 59-12-352 (1)[
less than or equal to 1/2% if the governing body of the municipality:
[
10-1-203 ; and
[
reliance on the license fees or taxes under Subsection (1)(a)[
bonds or other indebtedness, including lease payments under a lease purchase agreement.
[
[
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[
[
(2) The governing body of a municipality may impose the transient room tax under this
section until the sooner of:
(a) the day on which the following have been paid in full:
(i) the debt service on bonds or other indebtedness, including lease payments under a
lease purchase agreement described in Subsection (1)[
(ii) refunding obligations that the municipality incurred as a result of the debt service on
bonds or other indebtedness, including lease payments under a lease purchase agreement
described in Subsection (1)[
(b) 25 years from the day on which the municipality levied the transient room tax under
this section.
Section 16. Section 59-12-603 (Effective 07/01/04) is amended to read:
59-12-603 (Effective 07/01/04). County tax -- Bases -- Rates -- Use of revenues --
Collection -- Adoption of ordinance required -- Administration -- Distribution --
Enactment or repeal of tax or tax rate change -- Effective date -- Notice requirements.
(1) In addition to any other taxes, a county legislative body may, as provided in this part,
impose a tourism, recreation, cultural, and convention tax as follows:
(a) (i) a county legislative body of any county may impose a tax of not to exceed 3% on
all short-term leases and rentals of motor vehicles not exceeding 30 days, except for leases and
rentals of motor vehicles made for the purpose of temporarily replacing a person's motor vehicle
that is being repaired pursuant to a repair or an insurance agreement;
(ii) beginning on or after January 1, 1999, a county legislative body of any county
imposing a tax under Subsection (1)(a)(i) may, in addition to imposing the tax under Subsection
(1)(a)(i), impose a tax of not to exceed 4% on all short-term leases and rentals of motor vehicles
not exceeding 30 days, except for leases and rentals of motor vehicles made for the purpose of
temporarily replacing a person's motor vehicle that is being repaired pursuant to a repair or an
insurance agreement;
(b) a county legislative body of any county may impose a tax of not to exceed 1% of all
sales of prepared foods and beverages that are sold by restaurants; and
(c) a county legislative body of any county may impose a tax of not to exceed 1/2% of the
rent for every occupancy of a suite or room:
(i) on the following entities doing business as motor courts, motels, hotels, inns, or
providing similar public accommodations:
(A) a person;
(B) a company;
(C) a corporation; or
(D) a person, group, or organization similar to Subsections (1)(c)(i)(A) through (C); and
(ii) if the suite or room is regularly rented for less than 30 consecutive days.
(2) The revenue from the imposition of the taxes provided for in Subsections (1)(a)
through (c) may be used for the purposes of financing tourism promotion, and the development,
operation, and maintenance of tourist, recreation, cultural, and convention facilities as defined in
Section 59-12-602 .
(3) The tax imposed under Subsection (1)(c) shall be in addition to the transient room tax
imposed under Part 3, Transient Room Tax, and may be imposed only by a county of the first
class.
(4) (a) (i) Except as provided in Subsection (4)(a)(ii), a tax imposed under this part shall
be levied at the same time and collected in the same manner as provided in Part 2, Local Sales and
Use Tax Act.
(ii) Notwithstanding Subsection (4)(a)(i), a tax under this part is not subject to
Subsections 59-12-205 (2) through (5).
(b) A tax imposed under this part may be pledged as security for bonds, notes, or other
evidences of indebtedness incurred by a county under Title 11, Chapter 14, Utah Municipal Bond
Act, to finance tourism, recreation, cultural, and convention facilities.
(5) (a) In order to impose the tax under Subsection (1), each county legislative body shall
annually adopt an ordinance imposing the tax.
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same as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on
those items and sales described in Subsection (1).
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(c) The name of the county as the taxing agency shall be substituted for that of the state
where necessary, and an additional license is not required if one has been or is issued under
Section 59-12-106 .
(6) In order to maintain in effect its tax ordinance adopted under this part, each county
legislative body shall, within 30 days of any amendment of any applicable provisions of Part 1,
Tax Collection, adopt amendments to its tax ordinance to conform with the applicable
amendments to Part 1, Tax Collection.
(7) The commission shall:
(a) administer, collect, and enforce the tax authorized under this part pursuant to:
(i) the same procedures used to administer, collect, and enforce the sales and use tax
under Part 1, Tax Collection; and
(ii) Chapter 1, General Taxation Policies;
(b) (i) except as provided in Subsection (7)(c), for a tax under this part other than the tax
under Subsection (1)(a)(ii), distribute the revenues to the county imposing the tax; and
(ii) except as provided in Subsection (7)(c), for a tax under Subsection (1)(a)(ii),
distribute the revenues according to the distribution formula provided in Subsection (8); and
(c) deduct from the distributions under Subsection (7)(b) an administrative charge for
collecting the tax as provided in Section 59-12-206 .
(8) The commission shall distribute the revenues generated by the tax under Subsection
(1)(a)(ii) to each county collecting a tax under Subsection (1)(a)(ii) according to the following
formula:
(a) the commission shall distribute 70% of the revenues based on the percentages
generated by dividing the revenues collected by each county under Subsection (1)(a)(ii) by the
total revenues collected by all counties under Subsection (1)(a)(ii); and
(b) the commission shall distribute 30% of the revenues based on the percentages
generated by dividing the population of each county collecting a tax under Subsection (1)(a)(ii) by
the total population of all counties collecting a tax under Subsection (1)(a)(ii).
(9) (a) For purposes of this Subsection (9):
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
to County.
(ii) "Annexing area" means an area that is annexed into a county.
(b) (i) Except as provided in Subsection (9)(c), if, on or after July 1, 2004, a county
enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or
change shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (9)(b)(ii) from the county.
(ii) The notice described in Subsection (9)(b)(i)(B) shall state:
(A) that the county will enact or repeal a tax or change the rate of a tax under this part;
(B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
(9)(b)(ii)(A), the rate of the tax.
(c) (i) Notwithstanding Subsection (9)(b)(i), for a transaction described in Subsection
(9)(c)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the first
billing period:
(A) that begins after the effective date of the enactment of the tax or the tax rate increase;
and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under Subsection (1).
(ii) Notwithstanding Subsection (9)(b)(i), for a transaction described in Subsection
(9)(c)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last
billing period:
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;
and
(B) if the billing period for the transaction begins before the effective date of the repeal of
the tax or the tax rate decrease imposed under Subsection (1).
(iii) Subsections (9)(c)(i) and (ii) apply to transactions subject to a tax under:
(A) Subsection 59-12-103 (1)(e);
(B) Subsection 59-12-103 (1)(i); or
(C) Subsection 59-12-103 (1)(k).
(d) (i) Except as provided in Subsection (9)(e), if, for an annexation that occurs on or
after July 1, 2004, the annexation will result in the enactment, repeal, or change in the rate of a
tax under this part for an annexing area, the enactment, repeal, or change shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (9)(d)(ii) from the county that annexes the annexing area.
(ii) The notice described in Subsection (9)(d)(i)(B) shall state:
(A) that the annexation described in Subsection (9)(d)(i) will result in an enactment,
repeal, or change in the rate of a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A);
(C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
(9)(d)(ii)(A), the rate of the tax described in Subsection (9)(d)(ii)(A).
(e) (i) Notwithstanding Subsection (9)(d)(i), for a transaction described in Subsection
(9)(e)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the first
billing period:
(A) that begins after the effective date of the enactment of the tax or the tax rate increase;
and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under Subsection (1).
(ii) Notwithstanding Subsection (9)(d)(i), for a transaction described in Subsection
(9)(e)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last
billing period:
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;
and
(B) if the billing period for the transaction begins before the effective date of the repeal of
the tax or the tax rate decrease imposed under Subsection (1).
(iii) Subsections (9)(e)(i) and (ii) apply to transactions subject to a tax under:
(A) Subsection 59-12-103 (1)(e);
(B) Subsection 59-12-103 (1)(i); or
(C) Subsection 59-12-103 (1)(k).
Section 17. Section 59-12-1201 is amended to read:
59-12-1201. Motor vehicle rental tax -- Rate -- Exemptions -- Collection -- Deposits.
(1) (a) Except as provided under Subsection (2), there is imposed a tax of 2.5% on all
short-term leases and rentals of motor vehicles not exceeding 30 days.
(b) The tax imposed in this section is in addition to all other state, county, or municipal
fees and taxes imposed on rentals of motor vehicles.
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(2) A motor vehicle is exempt from the tax imposed under Subsection (1) if:
(a) the motor vehicle is registered for a gross laden weight of 12,001 or more pounds;
(b) the motor vehicle is rented as a personal household goods moving van; or
(c) the lease or rental of the motor vehicle is made for the purpose of temporarily
replacing a person's motor vehicle that is being repaired pursuant to a repair agreement or an
insurance agreement.
(3) (a) The commission shall administer, collect, and enforce the tax authorized under this
section pursuant to the same procedures used in the administration, collection, and enforcement of
the sales and use tax under Title 59, Chapter 12, Part 1, Tax Collection, and Title 59, Chapter 1,
General Taxation Policies.
(b) The commission may retain a maximum of 1-1/2% of the tax collected under this
section for the costs of rendering its services under this section.
(c) Except as provided under Subsection (3)(b), all revenue received by the commission
under this section shall be deposited daily with the state treasurer and credited monthly to the
Transportation Corridor Preservation Revolving Loan Fund under Section 72-2-117 .
(4) The tax under this section is not subject to the distribution of tax revenues provided
under Sections 59-12-205 and 59-12-103 .
Section 18. Section 63-55b-163 is amended to read:
63-55b-163. Repeal dates, Title 63.
(1) Section 63-38a-105 is repealed July 1, 2007.
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Section 19. Section 67-22-2 is amended to read:
67-22-2. Compensation -- Other state officers.
(1) The governor shall establish salaries for the following state officers within the
following salary ranges fixed by the Legislature:
State Officer Salary Range
Commissioner of Agriculture and Food $64,600 - $87,500
Commissioner of Insurance $64,600 - $87,500
Commissioner of the Labor Commission $64,600 - $87,500
Director, Alcoholic Beverage Control
Commission $64,600 - $87,500
Commissioner, Department of
Financial Institutions $64,600 - $87,500
Members, Board of Pardons and Parole $64,600 - $87,500
Executive Director, Department
of Commerce $64,600 - $87,500
Executive Director, Commission on
Criminal and Juvenile Justice $64,600 - $87,500
Adjutant General $64,600 - $87,500
Chair, Tax Commission $69,900 - $94,300
Commissioners, Tax Commission $69,900 - $94,300
Executive Director, Department of
Community and Economic
Development $69,900 - $94,300
Executive Director, Tax Commission $69,900 - $94,300
Chair, Public Service Commission $69,900 - $94,300
Commissioner, Public Service Commission $69,900 - $94,300
Executive Director, Department
of Corrections $76,000 - $102,600
Commissioner, Department of Public Safety $76,000 - $102,600
Executive Director, Department of
Natural Resources $76,000 - $102,600
Director, Governor's Office of Planning
and Budget $76,000 - $102,600
Executive Director, Department of
Administrative Services $76,000 - $102,600
Executive Director, Department of
Human Resource Management $76,000 - $102,600
Executive Director, Department of
Environmental Quality $76,000 - $102,600
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Executive Director, Department of
Workforce Services $82,800 - $111,800
Executive Director, Department of
Health $82,800 - $111,800
Executive Director, Department
of Human Services $82,800 - $111,800
Executive Director, Department
of Transportation $82,800 - $111,800
Chief Information Officer $82,800 - $111,800
(2) (a) The Legislature fixes benefits for the state offices outlined in Subsection (1) as
follows:
(i) the option of participating in a state retirement system established by Title 49, Utah
State Retirement and Insurance Benefit Act, or in a deferred compensation plan administered by
the State Retirement Office in accordance with the Internal Revenue Code and its accompanying
rules and regulations;
(ii) health insurance;
(iii) dental insurance;
(iv) basic life insurance;
(v) unemployment compensation;
(vi) workers' compensation;
(vii) required employer contribution to Social Security;
(viii) long-term disability income insurance;
(ix) the same additional state-paid life insurance available to other noncareer service
employees;
(x) the same severance pay available to other noncareer service employees;
(xi) the same sick leave, converted sick leave, educational allowances, and holidays
granted to Schedule B state employees, and the same annual leave granted to Schedule B state
employees with more than ten years of state service;
(xii) the option to convert accumulated sick leave to cash or insurance benefits as
provided by law or rule upon resignation or retirement according to the same criteria and
procedures applied to Schedule B state employees;
(xiii) the option to purchase additional life insurance at group insurance rates according to
the same criteria and procedures applied to Schedule B state employees; and
(xiv) professional memberships if being a member of the professional organization is a
requirement of the position.
(b) Each department shall pay the cost of additional state-paid life insurance for its
executive director from its existing budget.
(3) The Legislature fixes the following additional benefits:
(a) for the executive director of the State Tax Commission a vehicle for official and
personal use;
(b) for the executive director of the Department of Transportation a vehicle for official
and personal use;
(c) for the executive director of the Department of Natural Resources a vehicle for
commute and official use;
(d) for the Commissioner of Public Safety:
(i) an accidental death insurance policy if POST certified; and
(ii) a public safety vehicle for official and personal use;
(e) for the executive director of the Department of Corrections:
(i) an accidental death insurance policy if POST certified; and
(ii) a public safety vehicle for official and personal use;
(f) for the Adjutant General a vehicle for official and personal use; and
(g) for each member of the Board of Pardons and Parole a vehicle for commute and
official use.
(4) (a) The governor has the discretion to establish a specific salary for each office listed
in Subsection (1), and, within that discretion, may provide salary increases within the range fixed
by the Legislature.
(b) The governor shall apply the same overtime regulations applicable to other FLSA
exempt positions.
(c) The governor may develop standards and criteria for reviewing the performance of the
state officers listed in Subsection (1).
(5) Salaries for other Schedule A employees, as defined in Section 67-19-15 , which are
not provided for in this chapter, or in Title 67, Chapter 8, Utah Executive and Judicial Salary Act,
shall be established as provided in Section 67-19-15 .
Section 20. Repealer.
This bill repeals:
Section 63-56-35.9, Purchase of tangible assets used during Olympics.
Section 21. Effective date.
This bill takes effect on July 1, 2004, except that Section 59-1-403 (Contingently Effective
05/02/05) takes effect when Section 59-1-403 (Contingently Effective 05/02/05) takes effect
under Laws of Utah 2003, Chapter 327.
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