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S.B. 27

This document includes Senate 3rd Reading Floor Amendments incorporated into the bill on Mon, Feb 8, 2010 at 10:42 AM by rday. -->             


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Senate 3rd Reading Amendments 2-8-2010 rd/rlr
1
    
SALES AND USE TAX DEFINITION OF

             2     
TANGIBLE PERSONAL PROPERTY

             3     
2010 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Chief Sponsor: Lyle W. Hillyard

             6     
House Sponsor: ____________

             7     

             8      LONG TITLE
             9      Committee Note:
             10          The Revenue and Taxation Interim Committee recommended this bill.
             11      General Description:
             12          This bill amends the Sales and Use Tax Act to address the definition of tangible
             13      personal property.
             14      Highlighted Provisions:
             15          This bill:
             16          .    modifies the definition of tangible personal property to include S. [ carpeting ] certain
             16a      floor coverings .S , regardless
             17      of whether the S. [ carpeting is ] floor coverings are .S attached to real property; and
             18          .    makes technical and conforming changes.
             19      Monies Appropriated in this Bill:
             20          None
             21      Other Special Clauses:
             22          This bill takes effect on July 1, 2010.
             23      Utah Code Sections Affected:
             24      AMENDS:
             25          59-12-102, as last amended by Laws of Utah 2009, Chapters 203 and 314
             26     

             27      Be it enacted by the Legislature of the state of Utah:



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             28
         Section 1. Section 59-12-102 is amended to read:
             29           59-12-102. Definitions.
             30          As used in this chapter:
             31          (1) "800 service" means a telecommunications service that:
             32          (a) allows a caller to dial a toll-free number without incurring a charge for the call; and
             33          (b) is typically marketed:
             34          (i) under the name 800 toll-free calling;
             35          (ii) under the name 855 toll-free calling;
             36          (iii) under the name 866 toll-free calling;
             37          (iv) under the name 877 toll-free calling;
             38          (v) under the name 888 toll-free calling; or
             39          (vi) under a name similar to Subsections (1)(b)(i) through (v) as designated by the
             40      Federal Communications Commission.
             41          (2) (a) "900 service" means an inbound toll telecommunications service that:
             42          (i) a subscriber purchases;
             43          (ii) allows a customer of the subscriber described in Subsection (2)(a)(i) to call in to
             44      the subscriber's:
             45          (A) prerecorded announcement; or
             46          (B) live service; and
             47          (iii) is typically marketed:
             48          (A) under the name 900 service; or
             49          (B) under a name similar to Subsection (2)(a)(iii)(A) as designated by the Federal
             50      Communications Commission.
             51          (b) "900 service" does not include a charge for:
             52          (i) a collection service a seller of a telecommunications service provides to a
             53      subscriber; or
             54          (ii) the following a subscriber sells to the subscriber's customer:
             55          (A) a product; or
             56          (B) a service.
             57          (3) (a) "Admission or user fees" includes season passes.
             58          (b) "Admission or user fees" does not include annual membership dues to private



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             59
     organizations.
             60          (4) "Agreement" means the Streamlined Sales and Use Tax Agreement adopted on
             61      November 12, 2002, including amendments made to the Streamlined Sales and Use Tax
             62      Agreement after November 12, 2002.
             63          (5) "Agreement combined tax rate" means the sum of the tax rates:
             64          (a) listed under Subsection (6); and
             65          (b) that are imposed within a local taxing jurisdiction.
             66          (6) "Agreement sales and use tax" means a tax imposed under:
             67          (a) Subsection 59-12-103 (2)(a)(i)(A);
             68          (b) Subsection 59-12-103 (2)(b)(i);
             69          (c) Subsection 59-12-103 (2)(c)(i);
             70          (d) Subsection 59-12-103 (2)(d)(i)(A)(I);
             71          (e) Section 59-12-204 ;
             72          (f) Section 59-12-401 ;
             73          (g) Section 59-12-402 ;
             74          (h) Section 59-12-501 ;
             75          (i) Section 59-12-502 ;
             76          (j) Section 59-12-703 ;
             77          (k) Section 59-12-802 ;
             78          (l) Section 59-12-804 ;
             79          (m) Section 59-12-1001 ;
             80          (n) Section 59-12-1102 ;
             81          (o) Section 59-12-1302 ;
             82          (p) Section 59-12-1402 ;
             83          (q) Section 59-12-1503 ;
             84          (r) Section 59-12-1703 ;
             85          (s) Section 59-12-1802 ;
             86          (t) Section 59-12-1903 ;
             87          (u) Section 59-12-2003 ; or
             88          (v) Section 59-12-2103 .
             89          (7) "Aircraft" is as defined in Section 72-10-102 .



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             90
         (8) "Alcoholic beverage" means a beverage that:
             91          (a) is suitable for human consumption; and
             92          (b) contains .5% or more alcohol by volume.
             93          (9) (a) "Ancillary service" means a service associated with, or incidental to, the
             94      provision of telecommunications service.
             95          (b) "Ancillary service" includes:
             96          (i) a conference bridging service;
             97          (ii) a detailed communications billing service;
             98          (iii) directory assistance;
             99          (iv) a vertical service; or
             100          (v) a voice mail service.
             101          (10) "Area agency on aging" is as defined in Section 62A-3-101 .
             102          (11) "Assisted amusement device" means an amusement device, skill device, or ride
             103      device that is started and stopped by an individual:
             104          (a) who is not the purchaser or renter of the right to use or operate the amusement
             105      device, skill device, or ride device; and
             106          (b) at the direction of the seller of the right to use the amusement device, skill device,
             107      or ride device.
             108          (12) "Assisted cleaning or washing of tangible personal property" means cleaning or
             109      washing of tangible personal property if the cleaning or washing labor is primarily performed
             110      by an individual:
             111          (a) who is not the purchaser of the cleaning or washing of the tangible personal
             112      property; and
             113          (b) at the direction of the seller of the cleaning or washing of the tangible personal
             114      property.
             115          (13) "Authorized carrier" means:
             116          (a) in the case of vehicles operated over public highways, the holder of credentials
             117      indicating that the vehicle is or will be operated pursuant to both the International Registration
             118      Plan and the International Fuel Tax Agreement;
             119          (b) in the case of aircraft, the holder of a Federal Aviation Administration operating
             120      certificate or air carrier's operating certificate; or



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             121
         (c) in the case of locomotives, freight cars, railroad work equipment, or other rolling
             122      stock, the holder of a certificate issued by the United States Surface Transportation Board.
             123          (14) (a) Except as provided in Subsection (14)(b), "biomass energy" means any of the
             124      following that is used as the primary source of energy to produce fuel or electricity:
             125          (i) material from a plant or tree; or
             126          (ii) other organic matter that is available on a renewable basis, including:
             127          (A) slash and brush from forests and woodlands;
             128          (B) animal waste;
             129          (C) methane produced:
             130          (I) at landfills; or
             131          (II) as a byproduct of the treatment of wastewater residuals;
             132          (D) aquatic plants; and
             133          (E) agricultural products.
             134          (b) "Biomass energy" does not include:
             135          (i) black liquor;
             136          (ii) treated woods; or
             137          (iii) biomass from municipal solid waste other than methane produced:
             138          (A) at landfills; or
             139          (B) as a byproduct of the treatment of wastewater residuals.
             140          (15) (a) "Bundled transaction" means the sale of two or more items of tangible personal
             141      property, products, or services if the tangible personal property, products, or services are:
             142          (i) distinct and identifiable; and
             143          (ii) sold for one nonitemized price.
             144          (b) "Bundled transaction" does not include:
             145          (i) the sale of tangible personal property if the sales price varies, or is negotiable, on
             146      the basis of the selection by the purchaser of the items of tangible personal property included in
             147      the transaction;
             148          (ii) the sale of real property;
             149          (iii) the sale of services to real property;
             150          (iv) the retail sale of tangible personal property and a service if:
             151          (A) the tangible personal property:



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             152
         (I) is essential to the use of the service; and
             153          (II) is provided exclusively in connection with the service; and
             154          (B) the service is the true object of the transaction;
             155          (v) the retail sale of two services if:
             156          (A) one service is provided that is essential to the use or receipt of a second service;
             157          (B) the first service is provided exclusively in connection with the second service; and
             158          (C) the second service is the true object of the transaction;
             159          (vi) a transaction that includes tangible personal property or a product subject to
             160      taxation under this chapter and tangible personal property or a product that is not subject to
             161      taxation under this chapter if the:
             162          (A) seller's purchase price of the tangible personal property or product subject to
             163      taxation under this chapter is de minimis; or
             164          (B) seller's sales price of the tangible personal property or product subject to taxation
             165      under this chapter is de minimis; and
             166          (vii) the retail sale of tangible personal property that is not subject to taxation under
             167      this chapter and tangible personal property that is subject to taxation under this chapter if:
             168          (A) that retail sale includes:
             169          (I) food and food ingredients;
             170          (II) a drug;
             171          (III) durable medical equipment;
             172          (IV) mobility enhancing equipment;
             173          (V) an over-the-counter drug;
             174          (VI) a prosthetic device; or
             175          (VII) a medical supply; and
             176          (B) subject to Subsection (15)(f):
             177          (I) the seller's purchase price of the tangible personal property subject to taxation under
             178      this chapter is 50% or less of the seller's total purchase price of that retail sale; or
             179          (II) the seller's sales price of the tangible personal property subject to taxation under
             180      this chapter is 50% or less of the seller's total sales price of that retail sale.
             181          (c) (i) For purposes of Subsection (15)(a)(i), tangible personal property, a product, or a
             182      service that is distinct and identifiable does not include:



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             183
         (A) packaging that:
             184          (I) accompanies the sale of the tangible personal property, product, or service; and
             185          (II) is incidental or immaterial to the sale of the tangible personal property, product, or
             186      service;
             187          (B) tangible personal property, a product, or a service provided free of charge with the
             188      purchase of another item of tangible personal property, a product, or a service; or
             189          (C) an item of tangible personal property, a product, or a service included in the
             190      definition of "purchase price."
             191          (ii) For purposes of Subsection (15)(c)(i)(B), an item of tangible personal property, a
             192      product, or a service is provided free of charge with the purchase of another item of tangible
             193      personal property, a product, or a service if the sales price of the purchased item of tangible
             194      personal property, product, or service does not vary depending on the inclusion of the tangible
             195      personal property, product, or service provided free of charge.
             196          (d) (i) For purposes of Subsection (15)(a)(ii), property sold for one nonitemized price
             197      does not include a price that is separately identified by product on the following, regardless of
             198      whether the following is in paper format or electronic format:
             199          (A) a binding sales document; or
             200          (B) another supporting sales-related document that is available to a purchaser.
             201          (ii) For purposes of Subsection (15)(d)(i), a binding sales document or another
             202      supporting sales-related document that is available to a purchaser includes:
             203          (A) a bill of sale;
             204          (B) a contract;
             205          (C) an invoice;
             206          (D) a lease agreement;
             207          (E) a periodic notice of rates and services;
             208          (F) a price list;
             209          (G) a rate card;
             210          (H) a receipt; or
             211          (I) a service agreement.
             212          (e) (i) For purposes of Subsection (15)(b)(vi), the sales price of tangible personal
             213      property or a product subject to taxation under this chapter is de minimis if:



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             214
         (A) the seller's purchase price of the tangible personal property or product is 10% or
             215      less of the seller's total purchase price of the bundled transaction; or
             216          (B) the seller's sales price of the tangible personal property or product is 10% or less of
             217      the seller's total sales price of the bundled transaction.
             218          (ii) For purposes of Subsection (15)(b)(vi), a seller:
             219          (A) shall use the seller's purchase price or the seller's sales price to determine if the
             220      purchase price or sales price of the tangible personal property or product subject to taxation
             221      under this chapter is de minimis; and
             222          (B) may not use a combination of the seller's purchase price and the seller's sales price
             223      to determine if the purchase price or sales price of the tangible personal property or product
             224      subject to taxation under this chapter is de minimis.
             225          (iii) For purposes of Subsection (15)(b)(vi), a seller shall use the full term of a service
             226      contract to determine if the sales price of tangible personal property or a product is de minimis.
             227          (f) For purposes of Subsection (15)(b)(vii)(B), a seller may not use a combination of
             228      the seller's purchase price and the seller's sales price to determine if tangible personal property
             229      subject to taxation under this chapter is 50% or less of the seller's total purchase price or sales
             230      price of that retail sale.
             231          (16) "Certified automated system" means software certified by the governing board of
             232      the agreement that:
             233          (a) calculates the agreement sales and use tax imposed within a local taxing
             234      jurisdiction:
             235          (i) on a transaction; and
             236          (ii) in the states that are members of the agreement;
             237          (b) determines the amount of agreement sales and use tax to remit to a state that is a
             238      member of the agreement; and
             239          (c) maintains a record of the transaction described in Subsection (16)(a)(i).
             240          (17) "Certified service provider" means an agent certified:
             241          (a) by the governing board of the agreement; and
             242          (b) to perform all of a seller's sales and use tax functions for an agreement sales and
             243      use tax other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's
             244      own purchases.



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             245
         (18) (a) Subject to Subsection (18)(b), "clothing" means all human wearing apparel
             246      suitable for general use.
             247          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             248      commission shall make rules:
             249          (i) listing the items that constitute "clothing"; and
             250          (ii) that are consistent with the list of items that constitute "clothing" under the
             251      agreement.
             252          (19) "Coal-to-liquid" means the process of converting coal into a liquid synthetic fuel.
             253          (20) "Commercial use" means the use of gas, electricity, heat, coal, fuel oil, or other
             254      fuels that does not constitute industrial use under Subsection (46) or residential use under
             255      Subsection (91).
             256          (21) (a) "Common carrier" means a person engaged in or transacting the business of
             257      transporting passengers, freight, merchandise, or other property for hire within this state.
             258          (b) (i) "Common carrier" does not include a person who, at the time the person is
             259      traveling to or from that person's place of employment, transports a passenger to or from the
             260      passenger's place of employment.
             261          (ii) For purposes of Subsection (21)(b)(i), in accordance with Title 63G, Chapter 3,
             262      Utah Administrative Rulemaking Act, the commission may make rules defining what
             263      constitutes a person's place of employment.
             264          (22) "Component part" includes:
             265          (a) poultry, dairy, and other livestock feed, and their components;
             266          (b) baling ties and twine used in the baling of hay and straw;
             267          (c) fuel used for providing temperature control of orchards and commercial
             268      greenhouses doing a majority of their business in wholesale sales, and for providing power for
             269      off-highway type farm machinery; and
             270          (d) feed, seeds, and seedlings.
             271          (23) "Computer" means an electronic device that accepts information:
             272          (a) (i) in digital form; or
             273          (ii) in a form similar to digital form; and
             274          (b) manipulates that information for a result based on a sequence of instructions.
             275          (24) "Computer software" means a set of coded instructions designed to cause:



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             276
         (a) a computer to perform a task; or
             277          (b) automatic data processing equipment to perform a task.
             278          (25) (a) "Conference bridging service" means an ancillary service that links two or
             279      more participants of an audio conference call or video conference call.
             280          (b) "Conference bridging service" includes providing a telephone number as part of the
             281      ancillary service described in Subsection (25)(a).
             282          (c) "Conference bridging service" does not include a telecommunications service used
             283      to reach the ancillary service described in Subsection (25)(a).
             284          (26) "Construction materials" means any tangible personal property that will be
             285      converted into real property.
             286          (27) "Delivered electronically" means delivered to a purchaser by means other than
             287      tangible storage media.
             288          (28) (a) "Delivery charge" means a charge:
             289          (i) by a seller of:
             290          (A) tangible personal property;
             291          (B) a product transferred electronically; or
             292          (C) services; and
             293          (ii) for preparation and delivery of the tangible personal property, product transferred
             294      electronically, or services described in Subsection (28)(a)(i) to a location designated by the
             295      purchaser.
             296          (b) "Delivery charge" includes a charge for the following:
             297          (i) transportation;
             298          (ii) shipping;
             299          (iii) postage;
             300          (iv) handling;
             301          (v) crating; or
             302          (vi) packing.
             303          (29) "Detailed telecommunications billing service" means an ancillary service of
             304      separately stating information pertaining to individual calls on a customer's billing statement.
             305          (30) "Dietary supplement" means a product, other than tobacco, that:
             306          (a) is intended to supplement the diet;



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             307
         (b) contains one or more of the following dietary ingredients:
             308          (i) a vitamin;
             309          (ii) a mineral;
             310          (iii) an herb or other botanical;
             311          (iv) an amino acid;
             312          (v) a dietary substance for use by humans to supplement the diet by increasing the total
             313      dietary intake; or
             314          (vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient
             315      described in Subsections (30)(b)(i) through (v);
             316          (c) (i) except as provided in Subsection (30)(c)(ii), is intended for ingestion in:
             317          (A) tablet form;
             318          (B) capsule form;
             319          (C) powder form;
             320          (D) softgel form;
             321          (E) gelcap form; or
             322          (F) liquid form; or
             323          (ii) notwithstanding Subsection (30)(c)(i), if the product is not intended for ingestion in
             324      a form described in Subsections (30)(c)(i)(A) through (F), is not represented:
             325          (A) as conventional food; and
             326          (B) for use as a sole item of:
             327          (I) a meal; or
             328          (II) the diet; and
             329          (d) is required to be labeled as a dietary supplement:
             330          (i) identifiable by the "Supplemental Facts" box found on the label; and
             331          (ii) as required by 21 C.F.R. Sec. 101.36.
             332          (31) (a) "Direct mail" means printed material delivered or distributed by United States
             333      mail or other delivery service:
             334          (i) to:
             335          (A) a mass audience; or
             336          (B) addressees on a mailing list provided:
             337          (I) by a purchaser of the mailing list; or



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             338
         (II) at the discretion of the purchaser of the mailing list; and
             339          (ii) if the cost of the printed material is not billed directly to the recipients.
             340          (b) "Direct mail" includes tangible personal property supplied directly or indirectly by a
             341      purchaser to a seller of direct mail for inclusion in a package containing the printed material.
             342          (c) "Direct mail" does not include multiple items of printed material delivered to a
             343      single address.
             344          (32) "Directory assistance" means an ancillary service of providing:
             345          (a) address information; or
             346          (b) telephone number information.
             347          (33) (a) "Disposable home medical equipment or supplies" means medical equipment
             348      or supplies that:
             349          (i) cannot withstand repeated use; and
             350          (ii) are purchased by, for, or on behalf of a person other than:
             351          (A) a health care facility as defined in Section 26-21-2 ;
             352          (B) a health care provider as defined in Section 78B-3-403 ;
             353          (C) an office of a health care provider described in Subsection (33)(a)(ii)(B); or
             354          (D) a person similar to a person described in Subsections (33)(a)(ii)(A) through (C).
             355          (b) "Disposable home medical equipment or supplies" does not include:
             356          (i) a drug;
             357          (ii) durable medical equipment;
             358          (iii) a hearing aid;
             359          (iv) a hearing aid accessory;
             360          (v) mobility enhancing equipment; or
             361          (vi) tangible personal property used to correct impaired vision, including:
             362          (A) eyeglasses; or
             363          (B) contact lenses.
             364          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             365      commission may by rule define what constitutes medical equipment or supplies.
             366          (34) (a) "Drug" means a compound, substance, or preparation, or a component of a
             367      compound, substance, or preparation that is:
             368          (i) recognized in:



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             369
         (A) the official United States Pharmacopoeia;
             370          (B) the official Homeopathic Pharmacopoeia of the United States;
             371          (C) the official National Formulary; or
             372          (D) a supplement to a publication listed in Subsections (34)(a)(i)(A) through (C);
             373          (ii) intended for use in the:
             374          (A) diagnosis of disease;
             375          (B) cure of disease;
             376          (C) mitigation of disease;
             377          (D) treatment of disease; or
             378          (E) prevention of disease; or
             379          (iii) intended to affect:
             380          (A) the structure of the body; or
             381          (B) any function of the body.
             382          (b) "Drug" does not include:
             383          (i) food and food ingredients;
             384          (ii) a dietary supplement;
             385          (iii) an alcoholic beverage; or
             386          (iv) a prosthetic device.
             387          (35) (a) Except as provided in Subsection (35)(c), "durable medical equipment" means
             388      equipment that:
             389          (i) can withstand repeated use;
             390          (ii) is primarily and customarily used to serve a medical purpose;
             391          (iii) generally is not useful to a person in the absence of illness or injury; and
             392          (iv) is not worn in or on the body.
             393          (b) "Durable medical equipment" includes parts used in the repair or replacement of the
             394      equipment described in Subsection (35)(a).
             395          (c) Notwithstanding Subsection (35)(a), "durable medical equipment" does not include
             396      mobility enhancing equipment.
             397          (36) "Electronic" means:
             398          (a) relating to technology; and
             399          (b) having:



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             400
         (i) electrical capabilities;
             401          (ii) digital capabilities;
             402          (iii) magnetic capabilities;
             403          (iv) wireless capabilities;
             404          (v) optical capabilities;
             405          (vi) electromagnetic capabilities; or
             406          (vii) capabilities similar to Subsections (36)(b)(i) through (vi).
             407          (37) "Employee" is as defined in Section 59-10-401 .
             408          (38) "Fixed guideway" means a public transit facility that uses and occupies:
             409          (a) rail for the use of public transit; or
             410          (b) a separate right-of-way for the use of public transit.
             411          (39) "Fixed wireless service" means a telecommunications service that provides radio
             412      communication between fixed points.
             413          (40) (a) "Food and food ingredients" means substances:
             414          (i) regardless of whether the substances are in:
             415          (A) liquid form;
             416          (B) concentrated form;
             417          (C) solid form;
             418          (D) frozen form;
             419          (E) dried form; or
             420          (F) dehydrated form; and
             421          (ii) that are:
             422          (A) sold for:
             423          (I) ingestion by humans; or
             424          (II) chewing by humans; and
             425          (B) consumed for the substance's:
             426          (I) taste; or
             427          (II) nutritional value.
             428          (b) "Food and food ingredients" includes an item described in Subsection (75)(b)(iii).
             429          (c) "Food and food ingredients" does not include:
             430          (i) an alcoholic beverage;



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             431
         (ii) tobacco; or
             432          (iii) prepared food.
             433          (41) (a) "Fundraising sales" means sales:
             434          (i) (A) made by a school; or
             435          (B) made by a school student;
             436          (ii) that are for the purpose of raising funds for the school to purchase equipment,
             437      materials, or provide transportation; and
             438          (iii) that are part of an officially sanctioned school activity.
             439          (b) For purposes of Subsection (41)(a)(iii), "officially sanctioned school activity"
             440      means a school activity:
             441          (i) that is conducted in accordance with a formal policy adopted by the school or school
             442      district governing the authorization and supervision of fundraising activities;
             443          (ii) that does not directly or indirectly compensate an individual teacher or other
             444      educational personnel by direct payment, commissions, or payment in kind; and
             445          (iii) the net or gross revenues from which are deposited in a dedicated account
             446      controlled by the school or school district.
             447          (42) "Geothermal energy" means energy contained in heat that continuously flows
             448      outward from the earth that is used as the sole source of energy to produce electricity.
             449          (43) "Governing board of the agreement" means the governing board of the agreement
             450      that is:
             451          (a) authorized to administer the agreement; and
             452          (b) established in accordance with the agreement.
             453          (44) (a) For purposes of Subsection 59-12-104 (41), "governmental entity" means:
             454          (i) the executive branch of the state, including all departments, institutions, boards,
             455      divisions, bureaus, offices, commissions, and committees;
             456          (ii) the judicial branch of the state, including the courts, the Judicial Council, the
             457      Office of the Court Administrator, and similar administrative units in the judicial branch;
             458          (iii) the legislative branch of the state, including the House of Representatives, the
             459      Senate, the Legislative Printing Office, the Office of Legislative Research and General
             460      Counsel, the Office of the Legislative Auditor General, and the Office of the Legislative Fiscal
             461      Analyst;



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             462
         (iv) the National Guard;
             463          (v) an independent entity as defined in Section 63E-1-102 ; or
             464          (vi) a political subdivision as defined in Section 17B-1-102 .
             465          (b) "Governmental entity" does not include the state systems of public and higher
             466      education, including:
             467          (i) a college campus of the Utah College of Applied Technology;
             468          (ii) a school;
             469          (iii) the State Board of Education;
             470          (iv) the State Board of Regents; or
             471          (v) a state institution of higher education as defined in Section 53B-3-102 .
             472          (45) "Hydroelectric energy" means water used as the sole source of energy to produce
             473      electricity.
             474          (46) "Industrial use" means the use of natural gas, electricity, heat, coal, fuel oil, or
             475      other fuels:
             476          (a) in mining or extraction of minerals;
             477          (b) in agricultural operations to produce an agricultural product up to the time of
             478      harvest or placing the agricultural product into a storage facility, including:
             479          (i) commercial greenhouses;
             480          (ii) irrigation pumps;
             481          (iii) farm machinery;
             482          (iv) implements of husbandry as defined in Subsection 41-1a-102 (23) that are not
             483      registered under Title 41, Chapter 1a, Part 2, Registration; and
             484          (v) other farming activities;
             485          (c) in manufacturing tangible personal property at an establishment described in SIC
             486      Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal
             487      Executive Office of the President, Office of Management and Budget;
             488          (d) by a scrap recycler if:
             489          (i) from a fixed location, the scrap recycler utilizes machinery or equipment to process
             490      one or more of the following items into prepared grades of processed materials for use in new
             491      products:
             492          (A) iron;



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             493
         (B) steel;
             494          (C) nonferrous metal;
             495          (D) paper;
             496          (E) glass;
             497          (F) plastic;
             498          (G) textile; or
             499          (H) rubber; and
             500          (ii) the new products under Subsection (46)(d)(i) would otherwise be made with
             501      nonrecycled materials; or
             502          (e) in producing a form of energy or steam described in Subsection 54-2-1 (2)(a) by a
             503      cogeneration facility as defined in Section 54-2-1 .
             504          (47) (a) Except as provided in Subsection (47)(b), "installation charge" means a charge
             505      for installing:
             506          (i) tangible personal property; or
             507          (ii) a product transferred electronically.
             508          (b) "Installation charge" does not include a charge for repairs or renovations of:
             509          (i) tangible personal property; or
             510          (ii) a product transferred electronically.
             511          (48) (a) "Lease" or "rental" means a transfer of possession or control of tangible
             512      personal property or a product transferred electronically for:
             513          (i) (A) a fixed term; or
             514          (B) an indeterminate term; and
             515          (ii) consideration.
             516          (b) "Lease" or "rental" includes an agreement covering a motor vehicle and trailer if the
             517      amount of consideration may be increased or decreased by reference to the amount realized
             518      upon sale or disposition of the property as defined in Section 7701(h)(1), Internal Revenue
             519      Code.
             520          (c) "Lease" or "rental" does not include:
             521          (i) a transfer of possession or control of property under a security agreement or
             522      deferred payment plan that requires the transfer of title upon completion of the required
             523      payments;



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             524
         (ii) a transfer of possession or control of property under an agreement that requires the
             525      transfer of title:
             526          (A) upon completion of required payments; and
             527          (B) if the payment of an option price does not exceed the greater of:
             528          (I) $100; or
             529          (II) 1% of the total required payments; or
             530          (iii) providing tangible personal property along with an operator for a fixed period of
             531      time or an indeterminate period of time if the operator is necessary for equipment to perform as
             532      designed.
             533          (d) For purposes of Subsection (48)(c)(iii), an operator is necessary for equipment to
             534      perform as designed if the operator's duties exceed the:
             535          (i) set-up of tangible personal property;
             536          (ii) maintenance of tangible personal property; or
             537          (iii) inspection of tangible personal property.
             538          (49) "Load and leave" means delivery to a purchaser by use of a tangible storage media
             539      if the tangible storage media is not physically transferred to the purchaser.
             540          (50) "Local taxing jurisdiction" means a:
             541          (a) county that is authorized to impose an agreement sales and use tax;
             542          (b) city that is authorized to impose an agreement sales and use tax; or
             543          (c) town that is authorized to impose an agreement sales and use tax.
             544          (51) "Manufactured home" is as defined in Section 58-56-3 .
             545          (52) For purposes of Section 59-12-104 , "manufacturing facility" means:
             546          (a) an establishment described in SIC Codes 2000 to 3999 of the 1987 Standard
             547      Industrial Classification Manual of the federal Executive Office of the President, Office of
             548      Management and Budget;
             549          (b) a scrap recycler if:
             550          (i) from a fixed location, the scrap recycler utilizes machinery or equipment to process
             551      one or more of the following items into prepared grades of processed materials for use in new
             552      products:
             553          (A) iron;
             554          (B) steel;



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             555
         (C) nonferrous metal;
             556          (D) paper;
             557          (E) glass;
             558          (F) plastic;
             559          (G) textile; or
             560          (H) rubber; and
             561          (ii) the new products under Subsection (52)(b)(i) would otherwise be made with
             562      nonrecycled materials; or
             563          (c) a cogeneration facility as defined in Section 54-2-1 .
             564          (53) "Member of the immediate family of the producer" means a person who is related
             565      to a producer described in Subsection 59-12-104 (20)(a) as a:
             566          (a) child or stepchild, regardless of whether the child or stepchild is:
             567          (i) an adopted child or adopted stepchild; or
             568          (ii) a foster child or foster stepchild;
             569          (b) grandchild or stepgrandchild;
             570          (c) grandparent or stepgrandparent;
             571          (d) nephew or stepnephew;
             572          (e) niece or stepniece;
             573          (f) parent or stepparent;
             574          (g) sibling or stepsibling;
             575          (h) spouse;
             576          (i) person who is the spouse of a person described in Subsections (53)(a) through (g);
             577      or
             578          (j) person similar to a person described in Subsections (53)(a) through (i) as
             579      determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah
             580      Administrative Rulemaking Act.
             581          (54) "Mobile home" is as defined in Section 58-56-3 .
             582          (55) "Mobile telecommunications service" is as defined in the Mobile
             583      Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
             584          (56) (a) "Mobile wireless service" means a telecommunications service, regardless of
             585      the technology used, if:



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             586
         (i) the origination point of the conveyance, routing, or transmission is not fixed;
             587          (ii) the termination point of the conveyance, routing, or transmission is not fixed; or
             588          (iii) the origination point described in Subsection (56)(a)(i) and the termination point
             589      described in Subsection (56)(a)(ii) are not fixed.
             590          (b) "Mobile wireless service" includes a telecommunications service that is provided
             591      by a commercial mobile radio service provider.
             592          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             593      commission may by rule define "commercial mobile radio service provider."
             594          (57) (a) Except as provided in Subsection (57)(c), "mobility enhancing equipment"
             595      means equipment that is:
             596          (i) primarily and customarily used to provide or increase the ability to move from one
             597      place to another;
             598          (ii) appropriate for use in a:
             599          (A) home; or
             600          (B) motor vehicle; and
             601          (iii) not generally used by persons with normal mobility.
             602          (b) "Mobility enhancing equipment" includes parts used in the repair or replacement of
             603      the equipment described in Subsection (57)(a).
             604          (c) Notwithstanding Subsection (57)(a), "mobility enhancing equipment" does not
             605      include:
             606          (i) a motor vehicle;
             607          (ii) equipment on a motor vehicle if that equipment is normally provided by the motor
             608      vehicle manufacturer;
             609          (iii) durable medical equipment; or
             610          (iv) a prosthetic device.
             611          (58) "Model 1 seller" means a seller that has selected a certified service provider as the
             612      seller's agent to perform all of the seller's sales and use tax functions for agreement sales and
             613      use taxes other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's
             614      own purchases.
             615          (59) "Model 2 seller" means a seller that:
             616          (a) except as provided in Subsection (59)(b), has selected a certified automated system



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             617
     to perform the seller's sales tax functions for agreement sales and use taxes; and
             618          (b) notwithstanding Subsection (59)(a), retains responsibility for remitting all of the
             619      sales tax:
             620          (i) collected by the seller; and
             621          (ii) to the appropriate local taxing jurisdiction.
             622          (60) (a) Subject to Subsection (60)(b), "model 3 seller" means a seller that has:
             623          (i) sales in at least five states that are members of the agreement;
             624          (ii) total annual sales revenues of at least $500,000,000;
             625          (iii) a proprietary system that calculates the amount of tax:
             626          (A) for an agreement sales and use tax; and
             627          (B) due to each local taxing jurisdiction; and
             628          (iv) entered into a performance agreement with the governing board of the agreement.
             629          (b) For purposes of Subsection (60)(a), "model 3 seller" includes an affiliated group of
             630      sellers using the same proprietary system.
             631          (61) "Modular home" means a modular unit as defined in Section 58-56-3 .
             632          (62) "Motor vehicle" is as defined in Section 41-1a-102 .
             633          (63) "Oil shale" means a group of fine black to dark brown shales containing
             634      bituminous material that yields petroleum upon distillation.
             635          (64) (a) "Other fuels" means products that burn independently to produce heat or
             636      energy.
             637          (b) "Other fuels" includes oxygen when it is used in the manufacturing of tangible
             638      personal property.
             639          (65) (a) "Paging service" means a telecommunications service that provides
             640      transmission of a coded radio signal for the purpose of activating a specific pager.
             641          (b) For purposes of Subsection (65)(a), the transmission of a coded radio signal
             642      includes a transmission by message or sound.
             643          (66) "Pawnbroker" is as defined in Section 13-32a-102 .
             644          (67) "Pawn transaction" is as defined in Section 13-32a-102 .
             645          (68) (a) "Permanently attached to real property" means that for tangible personal
             646      property attached to real property:
             647          (i) the attachment of the tangible personal property to the real property:



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             648
         (A) is essential to the use of the tangible personal property; and
             649          (B) suggests that the tangible personal property will remain attached to the real
             650      property in the same place over the useful life of the tangible personal property; or
             651          (ii) if the tangible personal property is detached from the real property, the detachment
             652      would:
             653          (A) cause substantial damage to the tangible personal property; or
             654          (B) require substantial alteration or repair of the real property to which the tangible
             655      personal property is attached.
             656          (b) "Permanently attached to real property" includes:
             657          (i) the attachment of an accessory to the tangible personal property if the accessory is:
             658          (A) essential to the operation of the tangible personal property; and
             659          (B) attached only to facilitate the operation of the tangible personal property;
             660          (ii) a temporary detachment of tangible personal property from real property for a
             661      repair or renovation if the repair or renovation is performed where the tangible personal
             662      property and real property are located; or
             663          (iii) property attached to oil, gas, or water pipelines, except for the property listed in
             664      Subsection (68)(c)(iii) or (iv).
             665          (c) "Permanently attached to real property" does not include:
             666          (i) the attachment of portable or movable tangible personal property to real property if
             667      that portable or movable tangible personal property is attached to real property only for:
             668          (A) convenience;
             669          (B) stability; or
             670          (C) for an obvious temporary purpose;
             671          (ii) the detachment of tangible personal property from real property except for the
             672      detachment described in Subsection (68)(b)(ii);
             673          (iii) an attachment of the following tangible personal property to real property if the
             674      attachment to real property is only through a line that supplies water, electricity, gas,
             675      telecommunications, cable, or supplies a similar item as determined by the commission by rule
             676      made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act:
             677          (A) a computer;
             678          (B) a telephone;



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             679
         (C) a television; or
             680          (D) tangible personal property similar to Subsections (68)(c)(iii)(A) through (C) as
             681      determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah
             682      Administrative Rulemaking Act; or
             683          (iv) an item listed in Subsection (108)(c) or (d).
             684          (69) "Person" includes any individual, firm, partnership, joint venture, association,
             685      corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city,
             686      municipality, district, or other local governmental entity of the state, or any group or
             687      combination acting as a unit.
             688          (70) "Place of primary use":
             689          (a) for telecommunications service other than mobile telecommunications service,
             690      means the street address representative of where the customer's use of the telecommunications
             691      service primarily occurs, which shall be:
             692          (i) the residential street address of the customer; or
             693          (ii) the primary business street address of the customer; or
             694          (b) for mobile telecommunications service, is as defined in the Mobile
             695      Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
             696          (71) (a) "Postpaid calling service" means a telecommunications service a person
             697      obtains by making a payment on a call-by-call basis:
             698          (i) through the use of a:
             699          (A) bank card;
             700          (B) credit card;
             701          (C) debit card; or
             702          (D) travel card; or
             703          (ii) by a charge made to a telephone number that is not associated with the origination
             704      or termination of the telecommunications service.
             705          (b) "Postpaid calling service" includes a service, except for a prepaid wireless calling
             706      service, that would be a prepaid wireless calling service if the service were exclusively a
             707      telecommunications service.
             708          (72) "Postproduction" means an activity related to the finishing or duplication of a
             709      medium described in Subsection 59-12-104 (54)(a).



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             710
         (73) "Prepaid calling service" means a telecommunications service:
             711          (a) that allows a purchaser access to telecommunications service that is exclusively
             712      telecommunications service;
             713          (b) that:
             714          (i) is paid for in advance; and
             715          (ii) enables the origination of a call using an:
             716          (A) access number; or
             717          (B) authorization code;
             718          (c) that is dialed:
             719          (i) manually; or
             720          (ii) electronically; and
             721          (d) sold in predetermined units or dollars that decline:
             722          (i) by a known amount; and
             723          (ii) with use.
             724          (74) "Prepaid wireless calling service" means a telecommunications service:
             725          (a) that provides the right to utilize:
             726          (i) mobile wireless service; and
             727          (ii) other service that is not a telecommunications service, including:
             728          (A) the download of a product transferred electronically;
             729          (B) a content service; or
             730          (C) an ancillary service;
             731          (b) that:
             732          (i) is paid for in advance; and
             733          (ii) enables the origination of a call using an:
             734          (A) access number; or
             735          (B) authorization code;
             736          (c) that is dialed:
             737          (i) manually; or
             738          (ii) electronically; and
             739          (d) sold in predetermined units or dollars that decline:
             740          (i) by a known amount; and



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             741
         (ii) with use.
             742          (75) (a) "Prepared food" means:
             743          (i) food:
             744          (A) sold in a heated state; or
             745          (B) heated by a seller;
             746          (ii) two or more food ingredients mixed or combined by the seller for sale as a single
             747      item; or
             748          (iii) except as provided in Subsection (75)(c), food sold with an eating utensil provided
             749      by the seller, including a:
             750          (A) plate;
             751          (B) knife;
             752          (C) fork;
             753          (D) spoon;
             754          (E) glass;
             755          (F) cup;
             756          (G) napkin; or
             757          (H) straw.
             758          (b) "Prepared food" does not include:
             759          (i) food that a seller only:
             760          (A) cuts;
             761          (B) repackages; or
             762          (C) pasteurizes; or
             763          (ii) (A) the following:
             764          (I) raw egg;
             765          (II) raw fish;
             766          (III) raw meat;
             767          (IV) raw poultry; or
             768          (V) a food containing an item described in Subsections (75)(b)(ii)(A)(I) through (IV);
             769      and
             770          (B) if the Food and Drug Administration recommends in Chapter 3, Part 401.11 of the
             771      Food and Drug Administration's Food Code that a consumer cook the items described in



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             772
     Subsection (75)(b)(ii)(A) to prevent food borne illness; or
             773          (iii) the following if sold without eating utensils provided by the seller:
             774          (A) food and food ingredients sold by a seller if the seller's proper primary
             775      classification under the 2002 North American Industry Classification System of the federal
             776      Executive Office of the President, Office of Management and Budget, is manufacturing in
             777      Sector 311, Food Manufacturing, except for Subsector 3118, Bakeries and Tortilla
             778      Manufacturing;
             779          (B) food and food ingredients sold in an unheated state:
             780          (I) by weight or volume; and
             781          (II) as a single item; or
             782          (C) a bakery item, including:
             783          (I) a bagel;
             784          (II) a bar;
             785          (III) a biscuit;
             786          (IV) bread;
             787          (V) a bun;
             788          (VI) a cake;
             789          (VII) a cookie;
             790          (VIII) a croissant;
             791          (IX) a danish;
             792          (X) a donut;
             793          (XI) a muffin;
             794          (XII) a pastry;
             795          (XIII) a pie;
             796          (XIV) a roll;
             797          (XV) a tart;
             798          (XVI) a torte; or
             799          (XVII) a tortilla.
             800          (c) Notwithstanding Subsection (75)(a)(iii), an eating utensil provided by the seller
             801      does not include the following used to transport the food:
             802          (i) a container; or



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             803
         (ii) packaging.
             804          (76) "Prescription" means an order, formula, or recipe that is issued:
             805          (a) (i) orally;
             806          (ii) in writing;
             807          (iii) electronically; or
             808          (iv) by any other manner of transmission; and
             809          (b) by a licensed practitioner authorized by the laws of a state.
             810          (77) (a) Except as provided in Subsection (77)(b)(ii) or (iii), "prewritten computer
             811      software" means computer software that is not designed and developed:
             812          (i) by the author or other creator of the computer software; and
             813          (ii) to the specifications of a specific purchaser.
             814          (b) "Prewritten computer software" includes:
             815          (i) a prewritten upgrade to computer software if the prewritten upgrade to the computer
             816      software is not designed and developed:
             817          (A) by the author or other creator of the computer software; and
             818          (B) to the specifications of a specific purchaser;
             819          (ii) notwithstanding Subsection (77)(a), computer software designed and developed by
             820      the author or other creator of the computer software to the specifications of a specific purchaser
             821      if the computer software is sold to a person other than the purchaser; or
             822          (iii) notwithstanding Subsection (77)(a) and except as provided in Subsection (77)(c),
             823      prewritten computer software or a prewritten portion of prewritten computer software:
             824          (A) that is modified or enhanced to any degree; and
             825          (B) if the modification or enhancement described in Subsection (77)(b)(iii)(A) is
             826      designed and developed to the specifications of a specific purchaser.
             827          (c) Notwithstanding Subsection (77)(b)(iii), "prewritten computer software" does not
             828      include a modification or enhancement described in Subsection (77)(b)(iii) if the charges for
             829      the modification or enhancement are:
             830          (i) reasonable; and
             831          (ii) separately stated on the invoice or other statement of price provided to the
             832      purchaser.
             833          (78) (a) "Private communication service" means a telecommunications service:



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             834
         (i) that entitles a customer to exclusive or priority use of one or more communications
             835      channels between or among termination points; and
             836          (ii) regardless of the manner in which the one or more communications channels are
             837      connected.
             838          (b) "Private communications service" includes the following provided in connection
             839      with the use of one or more communications channels:
             840          (i) an extension line;
             841          (ii) a station;
             842          (iii) switching capacity; or
             843          (iv) another associated service that is provided in connection with the use of one or
             844      more communications channels as defined in Section 59-12-215 .
             845          (79) (a) "Prosthetic device" means a device that is worn on or in the body to:
             846          (i) artificially replace a missing portion of the body;
             847          (ii) prevent or correct a physical deformity or physical malfunction; or
             848          (iii) support a weak or deformed portion of the body.
             849          (b) "Prosthetic device" includes:
             850          (i) parts used in the repairs or renovation of a prosthetic device;
             851          (ii) replacement parts for a prosthetic device;
             852          (iii) a dental prosthesis; or
             853          (iv) a hearing aid.
             854          (c) "Prosthetic device" does not include:
             855          (i) corrective eyeglasses; or
             856          (ii) contact lenses.
             857          (80) (a) "Protective equipment" means an item:
             858          (i) for human wear; and
             859          (ii) that is:
             860          (A) designed as protection:
             861          (I) to the wearer against injury or disease; or
             862          (II) against damage or injury of other persons or property; and
             863          (B) not suitable for general use.
             864          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the



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             865
     commission shall make rules:
             866          (i) listing the items that constitute "protective equipment"; and
             867          (ii) that are consistent with the list of items that constitute "protective equipment"
             868      under the agreement.
             869          (81) (a) For purposes of Subsection 59-12-104 (41), "publication" means any written or
             870      printed matter, other than a photocopy:
             871          (i) regardless of:
             872          (A) characteristics;
             873          (B) copyright;
             874          (C) form;
             875          (D) format;
             876          (E) method of reproduction; or
             877          (F) source; and
             878          (ii) made available in printed or electronic format.
             879          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             880      commission may by rule define the term "photocopy."
             881          (82) (a) "Purchase price" and "sales price" mean the total amount of consideration:
             882          (i) valued in money; and
             883          (ii) for which tangible personal property, a product transferred electronically, or
             884      services are:
             885          (A) sold;
             886          (B) leased; or
             887          (C) rented.
             888          (b) "Purchase price" and "sales price" include:
             889          (i) the seller's cost of the tangible personal property, a product transferred
             890      electronically, or services sold;
             891          (ii) expenses of the seller, including:
             892          (A) the cost of materials used;
             893          (B) a labor cost;
             894          (C) a service cost;
             895          (D) interest;



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             896
         (E) a loss;
             897          (F) the cost of transportation to the seller; or
             898          (G) a tax imposed on the seller;
             899          (iii) a charge by the seller for any service necessary to complete the sale; or
             900          (iv) consideration a seller receives from a person other than the purchaser if:
             901          (A) (I) the seller actually receives consideration from a person other than the purchaser;
             902      and
             903          (II) the consideration described in Subsection (82)(b)(iv)(A)(I) is directly related to a
             904      price reduction or discount on the sale;
             905          (B) the seller has an obligation to pass the price reduction or discount through to the
             906      purchaser;
             907          (C) the amount of the consideration attributable to the sale is fixed and determinable by
             908      the seller at the time of the sale to the purchaser; and
             909          (D) (I) (Aa) the purchaser presents a certificate, coupon, or other documentation to the
             910      seller to claim a price reduction or discount; and
             911          (Bb) a person other than the seller authorizes, distributes, or grants the certificate,
             912      coupon, or other documentation with the understanding that the person other than the seller
             913      will reimburse any seller to whom the certificate, coupon, or other documentation is presented;
             914          (II) the purchaser identifies that purchaser to the seller as a member of a group or
             915      organization allowed a price reduction or discount, except that a preferred customer card that is
             916      available to any patron of a seller does not constitute membership in a group or organization
             917      allowed a price reduction or discount; or
             918          (III) the price reduction or discount is identified as a third party price reduction or
             919      discount on the:
             920          (Aa) invoice the purchaser receives; or
             921          (Bb) certificate, coupon, or other documentation the purchaser presents.
             922          (c) "Purchase price" and "sales price" do not include:
             923          (i) a discount:
             924          (A) in a form including:
             925          (I) cash;
             926          (II) term; or



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             927
         (III) coupon;
             928          (B) that is allowed by a seller;
             929          (C) taken by a purchaser on a sale; and
             930          (D) that is not reimbursed by a third party; or
             931          (ii) the following if separately stated on an invoice, bill of sale, or similar document
             932      provided to the purchaser:
             933          (A) the following from credit extended on the sale of tangible personal property or
             934      services:
             935          (I) a carrying charge;
             936          (II) a financing charge; or
             937          (III) an interest charge;
             938          (B) a delivery charge;
             939          (C) an installation charge;
             940          (D) a manufacturer rebate on a motor vehicle; or
             941          (E) a tax or fee legally imposed directly on the consumer.
             942          (83) "Purchaser" means a person to whom:
             943          (a) a sale of tangible personal property is made;
             944          (b) a product is transferred electronically; or
             945          (c) a service is furnished.
             946          (84) "Regularly rented" means:
             947          (a) rented to a guest for value three or more times during a calendar year; or
             948          (b) advertised or held out to the public as a place that is regularly rented to guests for
             949      value.
             950          (85) "Renewable energy" means:
             951          (a) biomass energy;
             952          (b) hydroelectric energy;
             953          (c) geothermal energy;
             954          (d) solar energy; or
             955          (e) wind energy.
             956          (86) (a) "Renewable energy production facility" means a facility that:
             957          (i) uses renewable energy to produce electricity; and



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             958
         (ii) has a production capacity of 20 kilowatts or greater.
             959          (b) A facility is a renewable energy production facility regardless of whether the
             960      facility is:
             961          (i) connected to an electric grid; or
             962          (ii) located on the premises of an electricity consumer.
             963          (87) "Rental" is as defined in Subsection (48).
             964          (88) "Repairs or renovations of tangible personal property" means:
             965          (a) a repair or renovation of tangible personal property that is not permanently attached
             966      to real property; or
             967          (b) attaching tangible personal property or a product that is transferred electronically to
             968      other tangible personal property if the other tangible personal property to which the tangible
             969      personal property or product that is transferred electronically is attached is not permanently
             970      attached to real property.
             971          (89) "Research and development" means the process of inquiry or experimentation
             972      aimed at the discovery of facts, devices, technologies, or applications and the process of
             973      preparing those devices, technologies, or applications for marketing.
             974          (90) (a) "Residential telecommunications services" means a telecommunications
             975      service or an ancillary service that is provided to an individual for personal use:
             976          (i) at a residential address; or
             977          (ii) at an institution, including a nursing home or a school, if the telecommunications
             978      service or ancillary service is provided to and paid for by the individual residing at the
             979      institution rather than the institution.
             980          (b) For purposes of Subsection (90)(a), a residential address includes an:
             981          (i) apartment; or
             982          (ii) other individual dwelling unit.
             983          (91) "Residential use" means the use in or around a home, apartment building, sleeping
             984      quarters, and similar facilities or accommodations.
             985          (92) "Retail sale" or "sale at retail" means a sale, lease, or rental for a purpose other
             986      than:
             987          (a) resale;
             988          (b) sublease; or



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             989
         (c) subrent.
             990          (93) (a) "Retailer" means any person engaged in a regularly organized business in
             991      tangible personal property or any other taxable transaction under Subsection 59-12-103 (1), and
             992      who is selling to the user or consumer and not for resale.
             993          (b) "Retailer" includes commission merchants, auctioneers, and any person regularly
             994      engaged in the business of selling to users or consumers within the state.
             995          (94) (a) "Sale" means any transfer of title, exchange, or barter, conditional or
             996      otherwise, in any manner, of tangible personal property or any other taxable transaction under
             997      Subsection 59-12-103 (1), for consideration.
             998          (b) "Sale" includes:
             999          (i) installment and credit sales;
             1000          (ii) any closed transaction constituting a sale;
             1001          (iii) any sale of electrical energy, gas, services, or entertainment taxable under this
             1002      chapter;
             1003          (iv) any transaction if the possession of property is transferred but the seller retains the
             1004      title as security for the payment of the price; and
             1005          (v) any transaction under which right to possession, operation, or use of any article of
             1006      tangible personal property is granted under a lease or contract and the transfer of possession
             1007      would be taxable if an outright sale were made.
             1008          (95) "Sale at retail" is as defined in Subsection (92).
             1009          (96) "Sale-leaseback transaction" means a transaction by which title to tangible
             1010      personal property or a product transferred electronically that is subject to a tax under this
             1011      chapter is transferred:
             1012          (a) by a purchaser-lessee;
             1013          (b) to a lessor;
             1014          (c) for consideration; and
             1015          (d) if:
             1016          (i) the purchaser-lessee paid sales and use tax on the purchaser-lessee's initial purchase
             1017      of the tangible personal property or product transferred electronically;
             1018          (ii) the sale of the tangible personal property or product transferred electronically to the
             1019      lessor is intended as a form of financing:



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             1020
         (A) for the tangible personal property or product transferred electronically; and
             1021          (B) to the purchaser-lessee; and
             1022          (iii) in accordance with generally accepted accounting principles, the purchaser-lessee
             1023      is required to:
             1024          (A) capitalize the tangible personal property or product transferred electronically for
             1025      financial reporting purposes; and
             1026          (B) account for the lease payments as payments made under a financing arrangement.
             1027          (97) "Sales price" is as defined in Subsection (82).
             1028          (98) (a) "Sales relating to schools" means the following sales by, amounts paid to, or
             1029      amounts charged by a school:
             1030          (i) sales that are directly related to the school's educational functions or activities
             1031      including:
             1032          (A) the sale of:
             1033          (I) textbooks;
             1034          (II) textbook fees;
             1035          (III) laboratory fees;
             1036          (IV) laboratory supplies; or
             1037          (V) safety equipment;
             1038          (B) the sale of a uniform, protective equipment, or sports or recreational equipment
             1039      that:
             1040          (I) a student is specifically required to wear as a condition of participation in a
             1041      school-related event or school-related activity; and
             1042          (II) is not readily adaptable to general or continued usage to the extent that it takes the
             1043      place of ordinary clothing;
             1044          (C) sales of the following if the net or gross revenues generated by the sales are
             1045      deposited into a school district fund or school fund dedicated to school meals:
             1046          (I) food and food ingredients; or
             1047          (II) prepared food; or
             1048          (D) transportation charges for official school activities; or
             1049          (ii) amounts paid to or amounts charged by a school for admission to a school-related
             1050      event or school-related activity.



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             1051
         (b) "Sales relating to schools" does not include:
             1052          (i) bookstore sales of items that are not educational materials or supplies;
             1053          (ii) except as provided in Subsection (98)(a)(i)(B):
             1054          (A) clothing;
             1055          (B) clothing accessories or equipment;
             1056          (C) protective equipment; or
             1057          (D) sports or recreational equipment; or
             1058          (iii) amounts paid to or amounts charged by a school for admission to a school-related
             1059      event or school-related activity if the amounts paid or charged are passed through to a person:
             1060          (A) other than a:
             1061          (I) school;
             1062          (II) nonprofit organization authorized by a school board or a governing body of a
             1063      private school to organize and direct a competitive secondary school activity; or
             1064          (III) nonprofit association authorized by a school board or a governing body of a
             1065      private school to organize and direct a competitive secondary school activity; and
             1066          (B) that is required to collect sales and use taxes under this chapter.
             1067          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1068      commission may make rules defining the term "passed through."
             1069          (99) For purposes of this section and Section 59-12-104 , "school":
             1070          (a) means:
             1071          (i) an elementary school or a secondary school that:
             1072          (A) is a:
             1073          (I) public school; or
             1074          (II) private school; and
             1075          (B) provides instruction for one or more grades kindergarten through 12; or
             1076          (ii) a public school district; and
             1077          (b) includes the Electronic High School as defined in Section 53A-15-1002 .
             1078          (100) "Seller" means a person that makes a sale, lease, or rental of:
             1079          (a) tangible personal property;
             1080          (b) a product transferred electronically; or
             1081          (c) a service.



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             1082
         (101) (a) "Semiconductor fabricating, processing, research, or development materials"
             1083      means tangible personal property or a product transferred electronically if the tangible personal
             1084      property or product transferred electronically is:
             1085          (i) used primarily in the process of:
             1086          (A) (I) manufacturing a semiconductor;
             1087          (II) fabricating a semiconductor; or
             1088          (III) research or development of a:
             1089          (Aa) semiconductor; or
             1090          (Bb) semiconductor manufacturing process; or
             1091          (B) maintaining an environment suitable for a semiconductor; or
             1092          (ii) consumed primarily in the process of:
             1093          (A) (I) manufacturing a semiconductor;
             1094          (II) fabricating a semiconductor; or
             1095          (III) research or development of a:
             1096          (Aa) semiconductor; or
             1097          (Bb) semiconductor manufacturing process; or
             1098          (B) maintaining an environment suitable for a semiconductor.
             1099          (b) "Semiconductor fabricating, processing, research, or development materials"
             1100      includes:
             1101          (i) parts used in the repairs or renovations of tangible personal property or a product
             1102      transferred electronically described in Subsection (101)(a); or
             1103          (ii) a chemical, catalyst, or other material used to:
             1104          (A) produce or induce in a semiconductor a:
             1105          (I) chemical change; or
             1106          (II) physical change;
             1107          (B) remove impurities from a semiconductor; or
             1108          (C) improve the marketable condition of a semiconductor.
             1109          (102) "Senior citizen center" means a facility having the primary purpose of providing
             1110      services to the aged as defined in Section 62A-3-101 .
             1111          (103) "Simplified electronic return" means the electronic return:
             1112          (a) described in Section 318(C) of the agreement; and



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             1113
         (b) approved by the governing board of the agreement.
             1114          (104) "Solar energy" means the sun used as the sole source of energy for producing
             1115      electricity.
             1116          (105) (a) "Sports or recreational equipment" means an item:
             1117          (i) designed for human use; and
             1118          (ii) that is:
             1119          (A) worn in conjunction with:
             1120          (I) an athletic activity; or
             1121          (II) a recreational activity; and
             1122          (B) not suitable for general use.
             1123          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1124      commission shall make rules:
             1125          (i) listing the items that constitute "sports or recreational equipment"; and
             1126          (ii) that are consistent with the list of items that constitute "sports or recreational
             1127      equipment" under the agreement.
             1128          (106) "State" means the state of Utah, its departments, and agencies.
             1129          (107) "Storage" means any keeping or retention of tangible personal property or any
             1130      other taxable transaction under Subsection 59-12-103 (1), in this state for any purpose except
             1131      sale in the regular course of business.
             1132          (108) (a) Except as provided in Subsection (108)[(d)](e) or [(e)] (f), "tangible personal
             1133      property" means personal property that:
             1134          (i) may be:
             1135          (A) seen;
             1136          (B) weighed;
             1137          (C) measured;
             1138          (D) felt; or
             1139          (E) touched; or
             1140          (ii) is in any manner perceptible to the senses.
             1141          (b) "Tangible personal property" includes:
             1142          (i) electricity;
             1143          (ii) water;



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Senate 3rd Reading Amendments 2-8-2010 rd/rlr
             1144
         (iii) gas;
             1145          (iv) steam; or
             1146          (v) prewritten computer software.
             1147          (c) "Tangible personal property" includes the following regardless of whether the item
             1148      is attached to real property:
             1148a      S.     (i) a floor covering, including:
             1148b          (A) bamboo flooring;
             1148c          (B) carpeting;
             1148d          (C) concrete flooring;
             1148e          (D) glass flooring;
             1148f          (E) laminate flooring;
             1148g          (F) resilient flooring, including cork flooring, linoleum flooring, rubber flooring, or
             1148h      vinyl flooring;
             1148i          (G) stone flooring, including manufactured stone flooring;
             1148j          (H) tile flooring; or
             1148k          (I) wood flooring;
             1149           [ (i) ] (ii) .S a dishwasher;
             1150           S. [ (ii) ] (iii) .S a dryer;
             1151           S. [ (iii) ] (iv) .S a freezer;
             1152           S. [ (iv) ] (v) .S a microwave;
             1153           S. [ (v) ] (vi) .S a refrigerator;
             1154           S. [ (vi) ] (vii) .S a stove;
             1155           S. [ (vii) ] (viii) .S a washer; or
             1156           S. [ (viii) ] (ix) .S an item similar to Subsections (108)(c)(i) through S. [ (vii) ] (viii) .S as
             1156a      determined by the
             1157      commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative
             1158      Rulemaking Act.
             1159           S. [ (d) "Tangible personal property" includes carpeting, regardless of whether the
             1160      carpeting is attached to real property.
             1161          [
] (d) [ ] (e) ] .S
"Tangible personal property" does not include a product that is transferred
             1162      electronically.
             1163           S. [ [ ] (e) [ ] (f) ] .S "Tangible personal property" does not include the following if
             1163a      attached to real
             1164      property, regardless of whether the attachment to real property is only through a line that


             1165      supplies water, electricity, gas, telephone, cable, or supplies a similar item as determined by the
            
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Senate 3rd Reading Amendments 2-8-2010 rd/rlr
1166
     commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative
             1167      Rulemaking Act:
             1168          (i) a hot water heater;
             1169          (ii) a water filtration system; or
             1170          (iii) a water softener system.
             1171          (109) "Tar sands" means impregnated sands that yield mixtures of liquid hydrocarbon
             1172      and require further processing other than mechanical blending before becoming finished
             1173      petroleum products.
             1174          (110) (a) "Telecommunications enabling or facilitating equipment, machinery, or



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             1175
     software" means an item listed in Subsection (110)(b) if that item is purchased or leased
             1176      primarily to enable or facilitate one or more of the following to function:
             1177          (i) telecommunications switching or routing equipment, machinery, or software; or
             1178          (ii) telecommunications transmission equipment, machinery, or software.
             1179          (b) The following apply to Subsection (110)(a):
             1180          (i) a pole;
             1181          (ii) software;
             1182          (iii) a supplementary power supply;
             1183          (iv) temperature or environmental equipment or machinery;
             1184          (v) test equipment;
             1185          (vi) a tower; or
             1186          (vii) equipment, machinery, or software that functions similarly to an item listed in
             1187      Subsections (110)(b)(i) through (vi) as determined by the commission by rule made in
             1188      accordance with Subsection (110)(c).
             1189          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1190      commission may by rule define what constitutes equipment, machinery, or software that
             1191      functions similarly to an item listed in Subsections (110)(b)(i) through (vi).
             1192          (111) "Telecommunications equipment, machinery, or software required for 911
             1193      service" means equipment, machinery, or software that is required to comply with 47 C.F.R.
             1194      Sec. 20.18.
             1195          (112) "Telecommunications maintenance or repair equipment, machinery, or software"
             1196      means equipment, machinery, or software purchased or leased primarily to maintain or repair
             1197      one or more of the following, regardless of whether the equipment, machinery, or software is
             1198      purchased or leased as a spare part or as an upgrade or modification to one or more of the
             1199      following:
             1200          (a) telecommunications enabling or facilitating equipment, machinery, or software;
             1201          (b) telecommunications switching or routing equipment, machinery, or software; or
             1202          (c) telecommunications transmission equipment, machinery, or software.
             1203          (113) (a) "Telecommunications service" means the electronic conveyance, routing, or
             1204      transmission of audio, data, video, voice, or any other information or signal to a point, or
             1205      among or between points.



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             1206
         (b) "Telecommunications service" includes:
             1207          (i) an electronic conveyance, routing, or transmission with respect to which a computer
             1208      processing application is used to act:
             1209          (A) on the code, form, or protocol of the content;
             1210          (B) for the purpose of electronic conveyance, routing, or transmission; and
             1211          (C) regardless of whether the service:
             1212          (I) is referred to as voice over Internet protocol service; or
             1213          (II) is classified by the Federal Communications Commission as enhanced or value
             1214      added;
             1215          (ii) an 800 service;
             1216          (iii) a 900 service;
             1217          (iv) a fixed wireless service;
             1218          (v) a mobile wireless service;
             1219          (vi) a postpaid calling service;
             1220          (vii) a prepaid calling service;
             1221          (viii) a prepaid wireless calling service; or
             1222          (ix) a private communications service.
             1223          (c) "Telecommunications service" does not include:
             1224          (i) advertising, including directory advertising;
             1225          (ii) an ancillary service;
             1226          (iii) a billing and collection service provided to a third party;
             1227          (iv) a data processing and information service if:
             1228          (A) the data processing and information service allows data to be:
             1229          (I) (Aa) acquired;
             1230          (Bb) generated;
             1231          (Cc) processed;
             1232          (Dd) retrieved; or
             1233          (Ee) stored; and
             1234          (II) delivered by an electronic transmission to a purchaser; and
             1235          (B) the purchaser's primary purpose for the underlying transaction is the processed data
             1236      or information;



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             1237
         (v) installation or maintenance of the following on a customer's premises:
             1238          (A) equipment; or
             1239          (B) wiring;
             1240          (vi) Internet access service;
             1241          (vii) a paging service;
             1242          (viii) a product transferred electronically, including:
             1243          (A) music;
             1244          (B) reading material;
             1245          (C) a ring tone;
             1246          (D) software; or
             1247          (E) video;
             1248          (ix) a radio and television audio and video programming service:
             1249          (A) regardless of the medium; and
             1250          (B) including:
             1251          (I) furnishing conveyance, routing, or transmission of a television audio and video
             1252      programming service by a programming service provider;
             1253          (II) cable service as defined in 47 U.S.C. Sec. 522(6); or
             1254          (III) audio and video programming services delivered by a commercial mobile radio
             1255      service provider as defined in 47 C.F.R. Sec. 20.3;
             1256          (x) a value-added nonvoice data service; or
             1257          (xi) tangible personal property.
             1258          (114) (a) "Telecommunications service provider" means a person that:
             1259          (i) owns, controls, operates, or manages a telecommunications service; and
             1260          (ii) engages in an activity described in Subsection (114)(a)(i) for the shared use with or
             1261      resale to any person of the telecommunications service.
             1262          (b) A person described in Subsection (114)(a) is a telecommunications service provider
             1263      whether or not the Public Service Commission of Utah regulates:
             1264          (i) that person; or
             1265          (ii) the telecommunications service that the person owns, controls, operates, or
             1266      manages.
             1267          (115) (a) "Telecommunications switching or routing equipment, machinery, or



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             1268
     software" means an item listed in Subsection (115)(b) if that item is purchased or leased
             1269      primarily for switching or routing:
             1270          (i) an ancillary service;
             1271          (ii) data communications;
             1272          (iii) voice communications; or
             1273          (iv) telecommunications service.
             1274          (b) The following apply to Subsection (115)(a):
             1275          (i) a bridge;
             1276          (ii) a computer;
             1277          (iii) a cross connect;
             1278          (iv) a modem;
             1279          (v) a multiplexer;
             1280          (vi) plug in circuitry;
             1281          (vii) a router;
             1282          (viii) software;
             1283          (ix) a switch; or
             1284          (x) equipment, machinery, or software that functions similarly to an item listed in
             1285      Subsections (115)(b)(i) through (ix) as determined by the commission by rule made in
             1286      accordance with Subsection (115)(c).
             1287          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1288      commission may by rule define what constitutes equipment, machinery, or software that
             1289      functions similarly to an item listed in Subsections (115)(b)(i) through (ix).
             1290          (116) (a) "Telecommunications transmission equipment, machinery, or software"
             1291      means an item listed in Subsection (116)(b) if that item is purchased or leased primarily for
             1292      sending, receiving, or transporting:
             1293          (i) an ancillary service;
             1294          (ii) data communications;
             1295          (iii) voice communications; or
             1296          (iv) telecommunications service.
             1297          (b) The following apply to Subsection (116)(a):
             1298          (i) an amplifier;



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             1299
         (ii) a cable;
             1300          (iii) a closure;
             1301          (iv) a conduit;
             1302          (v) a controller;
             1303          (vi) a duplexer;
             1304          (vii) a filter;
             1305          (viii) an input device;
             1306          (ix) an input/output device;
             1307          (x) an insulator;
             1308          (xi) microwave machinery or equipment;
             1309          (xii) an oscillator;
             1310          (xiii) an output device;
             1311          (xiv) a pedestal;
             1312          (xv) a power converter;
             1313          (xvi) a power supply;
             1314          (xvii) a radio channel;
             1315          (xviii) a radio receiver;
             1316          (xix) a radio transmitter;
             1317          (xx) a repeater;
             1318          (xxi) software;
             1319          (xxii) a terminal;
             1320          (xxiii) a timing unit;
             1321          (xxiv) a transformer;
             1322          (xxv) a wire; or
             1323          (xxvi) equipment, machinery, or software that functions similarly to an item listed in
             1324      Subsections (116)(b)(i) through (xxv) as determined by the commission by rule made in
             1325      accordance with Subsection (116)(c).
             1326          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1327      commission may by rule define what constitutes equipment, machinery, or software that
             1328      functions similarly to an item listed in Subsections (116)(b)(i) through (xxv).
             1329          (117) "Tobacco" means:



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             1330
         (a) a cigarette;
             1331          (b) a cigar;
             1332          (c) chewing tobacco;
             1333          (d) pipe tobacco; or
             1334          (e) any other item that contains tobacco.
             1335          (118) "Unassisted amusement device" means an amusement device, skill device, or
             1336      ride device that is started and stopped by the purchaser or renter of the right to use or operate
             1337      the amusement device, skill device, or ride device.
             1338          (119) (a) "Use" means the exercise of any right or power over tangible personal
             1339      property, a product transferred electronically, or a service under Subsection 59-12-103 (1),
             1340      incident to the ownership or the leasing of that tangible personal property, product transferred
             1341      electronically, or service.
             1342          (b) "Use" does not include the sale, display, demonstration, or trial of tangible personal
             1343      property, a product transferred electronically, or a service in the regular course of business and
             1344      held for resale.
             1345          (120) "Value-added nonvoice data service" means a service:
             1346          (a) that otherwise meets the definition of a telecommunications service except that a
             1347      computer processing application is used to act primarily for a purpose other than conveyance,
             1348      routing, or transmission; and
             1349          (b) with respect to which a computer processing application is used to act on data or
             1350      information:
             1351          (i) code;
             1352          (ii) content;
             1353          (iii) form; or
             1354          (iv) protocol.
             1355          (121) (a) Subject to Subsection (121)(b), "vehicle" means the following that are
             1356      required to be titled, registered, or titled and registered:
             1357          (i) an aircraft as defined in Section 72-10-102 ;
             1358          (ii) a vehicle as defined in Section 41-1a-102 ;
             1359          (iii) an off-highway vehicle as defined in Section 41-22-2 ; or
             1360          (iv) a vessel as defined in Section 41-1a-102 .



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             1361
         (b) For purposes of Subsection 59-12-104 (33) only, "vehicle" includes:
             1362          (i) a vehicle described in Subsection (121)(a); or
             1363          (ii) (A) a locomotive;
             1364          (B) a freight car;
             1365          (C) railroad work equipment; or
             1366          (D) other railroad rolling stock.
             1367          (122) "Vehicle dealer" means a person engaged in the business of buying, selling, or
             1368      exchanging a vehicle as defined in Subsection (121).
             1369          (123) (a) "Vertical service" means an ancillary service that:
             1370          (i) is offered in connection with one or more telecommunications services; and
             1371          (ii) offers an advanced calling feature that allows a customer to:
             1372          (A) identify a caller; and
             1373          (B) manage multiple calls and call connections.
             1374          (b) "Vertical service" includes an ancillary service that allows a customer to manage a
             1375      conference bridging service.
             1376          (124) (a) "Voice mail service" means an ancillary service that enables a customer to
             1377      receive, send, or store a recorded message.
             1378          (b) "Voice mail service" does not include a vertical service that a customer is required
             1379      to have in order to utilize a voice mail service.
             1380          (125) (a) Except as provided in Subsection (125)(b), "waste energy facility" means a
             1381      facility that generates electricity:
             1382          (i) using as the primary source of energy waste materials that would be placed in a
             1383      landfill or refuse pit if it were not used to generate electricity, including:
             1384          (A) tires;
             1385          (B) waste coal; or
             1386          (C) oil shale; and
             1387          (ii) in amounts greater than actually required for the operation of the facility.
             1388          (b) "Waste energy facility" does not include a facility that incinerates:
             1389          (i) municipal solid waste;
             1390          (ii) hospital waste as defined in 40 C.F.R. 60.51c; or
             1391          (iii) medical/infectious waste as defined in 40 C.F.R. 60.51c.



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             1392
         (126) "Watercraft" means a vessel as defined in Section 73-18-2 .
             1393          (127) "Wind energy" means wind used as the sole source of energy to produce
             1394      electricity.
             1395          (128) "ZIP Code" means a Zoning Improvement Plan Code assigned to a geographic
             1396      location by the United States Postal Service.
             1397          Section 2. Effective date.
             1398          This bill takes effect on July 1, 2010.





Legislative Review Note
    as of 10-28-09 2:15 PM


Office of Legislative Research and General Counsel


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