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H.B. 312

             1     

AMENDMENTS RELATED TO MANUFACTURED AND MOBILE

             2     
HOMES

             3     
2013 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Chief Sponsor: Jim Nielson

             6     
Senate Sponsor: ____________

             7     
             8      LONG TITLE
             9      General Description:
             10          This bill modifies provisions dealing with assessors, the Motor Vehicle Act, the Motor
             11      Vehicle Business Regulation Act, revenue and taxation provisions, provisions related to
             12      confidentiality of records, the Financial Institution Mortgage Financing Regulation Act,
             13      and criminal provisions to address the treatment of manufactured homes and mobile
             14      homes.
             15      Highlighted Provisions:
             16          This bill:
             17          .    recodifies the tax clearance required to move a manufactured home or mobile home;
             18          .    amends definitions;
             19          .    repeals language dealing with notices by the Motor Vehicle Division under the
             20      Motor Vehicle Act, including amending the provision related to access to private,
             21      controlled, and protected records;
             22          .    repeals language addressing manufactured homes and mobile homes under the
             23      Motor Vehicle Act;
             24          .    repeals language addressing an affidavit of mobile home affixture under the Motor
             25      Vehicle Act;
             26          .    modifies the provision related to collection of uniform fees and other motor vehicle
             27      fees;


             28          .    repeals the language requiring the Motor Vehicle Division to take certain actions
             29      related to qualifying a manufactured home or mobile home as an improvement to
             30      real property; and
             31          .     makes technical and conforming amendments.
             32      Money Appropriated in this Bill:
             33          None
             34      Other Special Clauses:
             35          This bill provides an effective date.
             36      Utah Code Sections Affected:
             37      AMENDS:
             38          7-24-102, as last amended by Laws of Utah 2005, Chapter 2
             39          13-20-2, as last amended by Laws of Utah 2012, Chapter 77
             40          17-16-5.5, as last amended by Laws of Utah 2006, Chapter 39
             41          41-1a-102, as last amended by Laws of Utah 2011, Chapter 340
             42          41-1a-116, as last amended by Laws of Utah 2011, Chapter 243
             43          41-1a-202, as last amended by Laws of Utah 2008, Chapter 36
             44          41-1a-501, as last amended by Laws of Utah 1992, Chapter 218 and renumbered and
             45      amended by Laws of Utah 1992, Chapter 1
             46          41-1a-508, as enacted by Laws of Utah 1992, Chapter 1 and last amended by Laws of
             47      Utah 1992, Chapter 218
             48          41-1a-509, as last amended by Laws of Utah 1992, Chapter 218 and renumbered and
             49      amended by Laws of Utah 1992, Chapter 1
             50          41-1a-510, as last amended by Laws of Utah 2010, Chapter 324
             51          41-1a-519, as last amended by Laws of Utah 2006, Chapter 252
             52          41-1a-709, as last amended by Laws of Utah 1993, Chapter 221
             53          41-3-102, as last amended by Laws of Utah 2010, Chapter 393
             54          41-3-407, as last amended by Laws of Utah 1998, Chapters 222 and 339
             55          57-16-4, as last amended by Laws of Utah 2009, Chapter 94
             56          59-2-406, as last amended by Laws of Utah 2008, Chapter 382
             57          59-2-1115, as last amended by Laws of Utah 2012, Chapter 313
             58          59-2-1502, as enacted by Laws of Utah 2004, Chapter 243


             59          59-12-102 (Superseded 07/01/14), as last amended by Laws of Utah 2012, Chapters
             60      255, 312, 405, and 410
             61          59-12-102 (Effective 07/01/14), as last amended by Laws of Utah 2012, Chapters 255,
             62      312, 405, 410, and 424
             63          63G-2-202, as last amended by Laws of Utah 2012, Chapter 377
             64          70A-2a-103, as last amended by Laws of Utah 2007, Chapter 272
             65          70A-9a-102, as last amended by Laws of Utah 2006, Chapter 42
             66          70D-2-401, as renumbered and amended by Laws of Utah 2009, Chapter 72
             67          76-6-522, as last amended by Laws of Utah 1992, Chapter 1
             68      RENUMBERS AND AMENDS:
             69          17-17-3, (Renumbered from 41-1a-1320, as last amended by Laws of Utah 2006,
             70      Chapter 39)
             71      REPEALS:
             72          41-1a-503, as last amended by Laws of Utah 2006, Chapters 232 and 252
             73          41-1a-506, as last amended by Laws of Utah 2009, Chapter 72
             74     
             75      Be it enacted by the Legislature of the state of Utah:
             76          Section 1. Section 7-24-102 is amended to read:
             77           7-24-102. Definitions.
             78          As used in this chapter:
             79          (1) "Rollover" means the extension or renewal of the term of a title loan.
             80          (2) (a) "Title lender" means a person that extends a title loan.
             81          (b) "Title lender" includes a person that:
             82          (i) arranges a title loan on behalf of a title lender;
             83          (ii) acts as an agent for a title lender; or
             84          (iii) assists a title lender in the extension of a title loan.
             85          (3) (a) "Title loan" means a loan secured by the title to a:
             86          (i) motor vehicle, as defined in Section 41-6a-102 ; or
             87          [(ii) mobile home, as defined in Section 41-6a-102 ; or]
             88          [(iii)] (ii) motorboat, as defined in Section 73-18-2 .
             89          (b) "Title loan" includes a title loan extended at the same premise on which any of the


             90      following are sold:
             91          (i) a motor vehicle, as defined in Section 41-6a-102 ; or
             92          [(ii) a mobile home, as defined in Section 41-6a-102 ; or]
             93          [(iii)] (ii) a motorboat, as defined in Section 73-18-2 .
             94          (c) "Title loan" does not include:
             95          (i) a purchase money loan;
             96          (ii) a loan made in connection with the sale of a:
             97          (A) motor vehicle, as defined in Section 41-6a-102 ;
             98          (B) mobile home, as defined in Section [ 41-6a-102 ] 15A-1-302 ; or
             99          (C) motorboat, as defined in Section 73-18-2 ; or
             100          (iii) a loan extended by an institution listed in Section 7-24-305 .
             101          Section 2. Section 13-20-2 is amended to read:
             102           13-20-2. Definitions.
             103          As used in this chapter:
             104          (1) "Consumer" means an individual who enters into an agreement or contract for the
             105      transfer, lease, purchase of a new motor vehicle other than for purposes of resale, or sublease
             106      during the duration of the period defined under Section 13-20-5 .
             107          (2) "Manufacturer" means manufacturer, importer, distributor, or anyone who is named
             108      as the warrantor on an express written warranty on a motor vehicle.
             109          (3) "Motor home" means a self-propelled vehicular unit, primarily designed as a
             110      temporary dwelling for travel, recreational, and vacation use.
             111          (4) (a) "Motor vehicle" includes:
             112          (i) a motor home, as defined in this section, but only the self-propelled vehicle and
             113      chassis sold in this state;
             114          (ii) a motor vehicle, as defined in Section 41-1a-102 , sold in this state; and
             115          (iii) a motorcycle, as defined in Section 41-1a-102 , sold in this state if the motorcycle
             116      is designed primarily for use and operation on paved highways.
             117          (b) "Motor vehicle" does not include:
             118          (i) those portions of a motor home designated, used, or maintained primarily as a
             119      mobile dwelling, office, or commercial space;
             120          (ii) a road tractor or truck tractor as defined in Section 41-1a-102 ;


             121          (iii) a mobile home as defined in Section [ 41-1a-102 ] 15A-1-302 ;
             122          (iv) any motor vehicle with a gross laden weight of over 12,000 pounds, except:
             123          (A) a motor home as defined under Subsection (3); and
             124          (B) a farm tractor as defined in Section 41-1a-102 ;
             125          (v) a motorcycle, as defined in Section 41-1a-102 , if the motorcycle is designed
             126      primarily for use or operation over unimproved terrain;
             127          (vi) an electric assisted bicycle as defined in Section 41-6a-102 ;
             128          (vii) a moped as defined in Section 41-6a-102 ;
             129          (viii) a motor assisted scooter as defined in Section 41-6a-102 ; or
             130          (ix) a motor-driven cycle as defined in Section 41-6a-102 .
             131          (5) "Nonconformity":
             132          (a) means a defect in or condition of a recreational vehicle trailer that substantially
             133      impairs its use, value, or safety; and
             134          (b) does not include a defect or condition that occurs as a result of:
             135          (i) the use of the recreational vehicle trailer for business or commercial purposes; or
             136          (ii) abuse, neglect, modification, or alteration of the recreational vehicle trailer by a
             137      person other than the manufacturer or the manufacturer's authorized service agent.
             138          (6) "Recreational vehicle trailer" means a travel trailer, camping trailer, or fifth wheel
             139      trailer.
             140          Section 3. Section 17-16-5.5 is amended to read:
             141           17-16-5.5. Reassignment of certain assessor duties to treasurer.
             142          A county legislative body may by ordinance reassign to the treasurer the duties of the
             143      assessor under Sections [ 41-1a-1320 ] 17-17-3 , 59-2-407 , 59-2-1302 , 59-2-1303 , and
             144      59-2-1305 .
             145          Section 4. Section 17-17-3 , which is renumbered from Section 41-1a-1320 is
             146      renumbered and amended to read:
             147           [41-1a-1320].     17-17-3. Tax clearance required to move manufactured
             148      home or mobile home.
             149          (1) A manufactured home, as defined in Section 15A-1-302 , or mobile home, as
             150      defined in Section 15A-1-302 , may not be transported by any person, including its owner,
             151      unless a tax clearance has been obtained from the assessor or, if the responsibility to provide a


             152      tax clearance has been reassigned under Section 17-16-5.5 , the treasurer of the county in which
             153      the real property upon which the manufactured home or mobile home was last located showing
             154      that all property taxes, including any interest and penalties, have been paid.
             155          (2) The tax clearance described in Subsection (1):
             156          (a) is proof of having paid all property taxes, interest, and penalties; and
             157          (b) shall be displayed in a conspicuous place on the rear of the manufactured home or
             158      mobile home so as to be plainly visible while in transit.
             159          (3) (a) Any person, including the owner, who transports a manufactured home or
             160      mobile home without a valid tax clearance is:
             161          (i) in violation of Section 59-2-309 ; and
             162          (ii) subject to the penalty provisions of Section 59-2-309 .
             163          (b) In addition to the penalty provided in Subsection (3)(a), any commercial mover
             164      who transports any manufactured home or mobile home without a valid tax clearance is guilty
             165      of a class B misdemeanor.
             166          Section 5. Section 41-1a-102 is amended to read:
             167           41-1a-102. Definitions.
             168          As used in this chapter:
             169          (1) "Actual miles" means the actual distance a vehicle has traveled while in operation.
             170          (2) "Actual weight" means the actual unladen weight of a vehicle or combination of
             171      vehicles as operated and certified to by a weighmaster.
             172          [(3) "Affidavit of Mobile Home Affixture" means the affidavit of affixture described in
             173      Section 41-1a-503 .]
             174          [(4)] (3) "All-terrain type I vehicle" has the same meaning provided in Section 41-22-2 .
             175          [(5)] (4) "All-terrain type II vehicle" has the same meaning provided in Section
             176      41-22-2 .
             177          [(6)] (5) "Amateur radio operator" means any person licensed by the Federal
             178      Communications Commission to engage in private and experimental two-way radio operation
             179      on the amateur band radio frequencies.
             180          [(7)] (6) "Branded title" means a title certificate that is labeled:
             181          (a) rebuilt and restored to operation;
             182          (b) flooded and restored to operation; or


             183          (c) not restored to operation.
             184          [(8)] (7) "Camper" means any structure designed, used, and maintained primarily to be
             185      mounted on or affixed to a motor vehicle that contains a floor and is designed to provide a
             186      mobile dwelling, sleeping place, commercial space, or facilities for human habitation or for
             187      camping.
             188          [(9)] (8) "Certificate of title" means a document issued by a jurisdiction to establish a
             189      record of ownership between an identified owner and the described vehicle, vessel, or outboard
             190      motor.
             191          [(10)] (9) "Certified scale weigh ticket" means a weigh ticket that has been issued by a
             192      weighmaster.
             193          [(11)] (10) "Commercial vehicle" means a motor vehicle, trailer, or semitrailer used or
             194      maintained for the transportation of persons or property that operates:
             195          (a) as a carrier for hire, compensation, or profit; or
             196          (b) as a carrier to transport the vehicle owner's goods or property in furtherance of the
             197      owner's commercial enterprise.
             198          [(12)] (11) "Commission" means the State Tax Commission.
             199          [(13)] (12) "Dealer" means a person engaged or licensed to engage in the business of
             200      buying, selling, or exchanging new or used vehicles, vessels, or outboard motors either outright
             201      or on conditional sale, bailment, lease, chattel mortgage, or otherwise or who has an
             202      established place of business for the sale, lease, trade, or display of vehicles, vessels, or
             203      outboard motors.
             204          [(14)] (13) "Division" means the Motor Vehicle Division of the commission, created in
             205      Section 41-1a-106 .
             206          [(15)] (14) "Essential parts" means all integral and body parts of a vehicle of a type
             207      required to be registered in this state, the removal, alteration, or substitution of which would
             208      tend to conceal the identity of the vehicle or substantially alter its appearance, model, type, or
             209      mode of operation.
             210          [(16)] (15) "Farm tractor" means every motor vehicle designed and used primarily as a
             211      farm implement for drawing plows, mowing machines, and other implements of husbandry.
             212          [(17)] (16) (a) "Farm truck" means a truck used by the owner or operator of a farm
             213      solely for his own use in the transportation of:


             214          (i) farm products, including livestock and its products, poultry and its products,
             215      floricultural and horticultural products;
             216          (ii) farm supplies, including tile, fence, and every other thing or commodity used in
             217      agricultural, floricultural, horticultural, livestock, and poultry production; and
             218          (iii) livestock, poultry, and other animals and things used for breeding, feeding, or
             219      other purposes connected with the operation of a farm.
             220          (b) "Farm truck" does not include the operation of trucks by commercial processors of
             221      agricultural products.
             222          [(18)] (17) "Fleet" means one or more commercial vehicles.
             223          [(19)] (18) "Foreign vehicle" means a vehicle of a type required to be registered,
             224      brought into this state from another state, territory, or country other than in the ordinary course
             225      of business by or through a manufacturer or dealer, and not registered in this state.
             226          [(20)] (19) "Gross laden weight" means the actual weight of a vehicle or combination
             227      of vehicles, equipped for operation, to which shall be added the maximum load to be carried.
             228          [(21)] (20) "Highway" or "street" means the entire width between property lines of
             229      every way or place of whatever nature when any part of it is open to the public, as a matter of
             230      right, for purposes of vehicular traffic.
             231          [(22)] (21) (a) "Identification number" means the identifying number assigned by the
             232      manufacturer or by the division for the purpose of identifying the vehicle, vessel, or outboard
             233      motor.
             234          (b) "Identification number" includes a vehicle identification number, state assigned
             235      identification number, hull identification number, and motor serial number.
             236          [(23)] (22) "Implement of husbandry" means every vehicle designed or adapted and
             237      used exclusively for an agricultural operation and only incidentally operated or moved upon the
             238      highways.
             239          [(24)] (23) (a) "In-state miles" means the total number of miles operated in this state
             240      during the preceding year by fleet power units.
             241          (b) If fleets are composed entirely of trailers or semitrailers, "in-state miles" means the
             242      total number of miles that those vehicles were towed on Utah highways during the preceding
             243      year.
             244          [(25)] (24) "Interstate vehicle" means any commercial vehicle operated in more than


             245      one state, province, territory, or possession of the United States or foreign country.
             246          [(26)] (25) "Jurisdiction" means a state, district, province, political subdivision,
             247      territory, or possession of the United States or any foreign country.
             248          [(27)] (26) "Lienholder" means a person with a security interest in particular property.
             249          [(28) "Manufactured home" means a transportable factory built housing unit
             250      constructed on or after June 15, 1976, according to the Federal Home Construction and Safety
             251      Standards Act of 1974 (HUD Code), in one or more sections, which, in the traveling mode, is
             252      eight body feet or more in width or 40 body feet or more in length, or when erected on site, is
             253      400 or more square feet, and which is built on a permanent chassis and designed to be used as a
             254      dwelling with or without a permanent foundation when connected to the required utilities, and
             255      includes the plumbing, heating, air-conditioning, and electrical systems.]
             256          [(29)] (27) "Manufacturer" means a person engaged in the business of constructing,
             257      manufacturing, assembling, producing, or importing new or unused vehicles, vessels, or
             258      outboard motors for the purpose of sale or trade.
             259          [(30) "Mobile home" means a transportable factory built housing unit built prior to
             260      June 15, 1976, in accordance with a state mobile home code which existed prior to the Federal
             261      Manufactured Housing and Safety Standards Act (HUD Code).]
             262          [(31)] (28) "Motorboat" has the same meaning as provided in Section 73-18-2 .
             263          [(32)] (29) "Motorcycle" means a motor vehicle having a saddle for the use of the rider
             264      and designed to travel on not more than three wheels in contact with the ground.
             265          [(33)] (30) (a) "Motor vehicle" means a self-propelled vehicle intended primarily for
             266      use and operation on the highways.
             267          (b) "Motor vehicle" does not include an off-highway vehicle.
             268          [(34)] (31) (a) "Nonresident" means a person who is not a resident of this state as
             269      defined by Section 41-1a-202 , and who does not engage in intrastate business within this state
             270      and does not operate in that business any motor vehicle, trailer, or semitrailer within this state.
             271          (b) A person who engages in intrastate business within this state and operates in that
             272      business any motor vehicle, trailer, or semitrailer in this state or who, even though engaging in
             273      interstate commerce, maintains any vehicle in this state as the home station of that vehicle is
             274      considered a resident of this state, insofar as that vehicle is concerned in administering this
             275      chapter.


             276          [(35)] (32) "Odometer" means a device for measuring and recording the actual distance
             277      a vehicle travels while in operation, but does not include any auxiliary odometer designed to be
             278      periodically reset.
             279          [(36)] (33) "Off-highway implement of husbandry" has the same meaning as provided
             280      in Section 41-22-2 .
             281          [(37)] (34) "Off-highway vehicle" has the same meaning as provided in Section
             282      41-22-2 .
             283          [(38)] (35) "Operate" means to drive or be in actual physical control of a vehicle or to
             284      navigate a vessel.
             285          [(39)] (36) "Outboard motor" means a detachable self-contained propulsion unit,
             286      excluding fuel supply, used to propel a vessel.
             287          [(40)] (37) (a) "Owner" means a person, other than a lienholder, holding title to a
             288      vehicle, vessel, or outboard motor whether or not the vehicle, vessel, or outboard motor is
             289      subject to a security interest.
             290          (b) If a vehicle is the subject of an agreement for the conditional sale or installment
             291      sale or mortgage of the vehicle with the right of purchase upon performance of the conditions
             292      stated in the agreement and with an immediate right of possession vested in the conditional
             293      vendee or mortgagor, or if the vehicle is the subject of a security agreement, then the
             294      conditional vendee, mortgagor, or debtor is considered the owner for the purposes of this
             295      chapter.
             296          (c) If a vehicle is the subject of an agreement to lease, the lessor is considered the
             297      owner until the lessee exercises his option to purchase the vehicle.
             298          [(41)] (38) "Personalized license plate" means a license plate that has displayed on it a
             299      combination of letters, numbers, or both as requested by the owner of the vehicle and assigned
             300      to the vehicle by the division.
             301          [(42)] (39) (a) "Pickup truck" means a two-axle motor vehicle with motive power
             302      manufactured, remanufactured, or materially altered to provide an open cargo area.
             303          (b) "Pickup truck" includes motor vehicles with the open cargo area covered with a
             304      camper, camper shell, tarp, removable top, or similar structure.
             305          [(43)] (40) "Pneumatic tire" means every tire in which compressed air is designed to
             306      support the load.


             307          [(44)] (41) "Preceding year" means a period of 12 consecutive months fixed by the
             308      division that is within 16 months immediately preceding the commencement of the registration
             309      or license year in which proportional registration is sought. The division in fixing the period
             310      shall conform it to the terms, conditions, and requirements of any applicable agreement or
             311      arrangement for the proportional registration of vehicles.
             312          [(45)] (42) "Public garage" means every building or other place where vehicles or
             313      vessels are kept and stored and where a charge is made for the storage and keeping of vehicles
             314      and vessels.
             315          [(46)] (43) "Reconstructed vehicle" means every vehicle of a type required to be
             316      registered in this state that is materially altered from its original construction by the removal,
             317      addition, or substitution of essential parts, new or used.
             318          [(47)] (44) "Recreational vehicle" has the same meaning as provided in Section
             319      13-14-102 .
             320          [(48)] (45) "Registration" means a document issued by a jurisdiction that allows
             321      operation of a vehicle or vessel on the highways or waters of this state for the time period for
             322      which the registration is valid and that is evidence of compliance with the registration
             323      requirements of the jurisdiction.
             324          [(49)] (46) (a) "Registration year" means a 12 consecutive month period commencing
             325      with the completion of all applicable registration criteria.
             326          (b) For administration of a multistate agreement for proportional registration the
             327      division may prescribe a different 12-month period.
             328          [(50)] (47) "Repair or replacement" means the restoration of vehicles, vessels, or
             329      outboard motors to a sound working condition by substituting any inoperative part of the
             330      vehicle, vessel, or outboard motor, or by correcting the inoperative part.
             331          [(51)] (48) "Replica vehicle" means:
             332          (a) a street rod that meets the requirements under Subsection 41-21-1 (1)(a)(i)(B); or
             333          (b) a custom vehicle that meets the requirements under Subsection
             334      41-6a-1507 (1)(a)(i)(B).
             335          [(52)] (49) "Road tractor" means every motor vehicle designed and used for drawing
             336      other vehicles and constructed so it does not carry any load either independently or any part of
             337      the weight of a vehicle or load that is drawn.


             338          [(53)] (50) "Sailboat" has the same meaning as provided in Section 73-18-2 .
             339          [(54)] (51) "Security interest" means an interest that is reserved or created by a security
             340      agreement to secure the payment or performance of an obligation and that is valid against third
             341      parties.
             342          [(55)] (52) "Semitrailer" means every vehicle without motive power designed for
             343      carrying persons or property and for being drawn by a motor vehicle and constructed so that
             344      some part of its weight and its load rests or is carried by another vehicle.
             345          [(56)] (53) "Special group license plate" means a type of license plate designed for a
             346      particular group of people or a license plate authorized and issued by the division in accordance
             347      with Section 41-1a-418 .
             348          [(57)] (54) (a) "Special interest vehicle" means a vehicle used for general
             349      transportation purposes and that is:
             350          (i) 20 years or older from the current year; or
             351          (ii) a make or model of motor vehicle recognized by the division director as having
             352      unique interest or historic value.
             353          (b) In making [his] the division director's determination under Subsection [(57)]
             354      (54)(a), the division director shall give special consideration to:
             355          (i) a make of motor vehicle that is no longer manufactured;
             356          (ii) a make or model of motor vehicle produced in limited or token quantities;
             357          (iii) a make or model of motor vehicle produced as an experimental vehicle or one
             358      designed exclusively for educational purposes or museum display; or
             359          (iv) a motor vehicle of any age or make that has not been substantially altered or
             360      modified from original specifications of the manufacturer and because of its significance is
             361      being collected, preserved, restored, maintained, or operated by a collector or hobbyist as a
             362      leisure pursuit.
             363          [(58)] (55) (a) "Special mobile equipment" means every vehicle:
             364          (i) not designed or used primarily for the transportation of persons or property;
             365          (ii) not designed to operate in traffic; and
             366          (iii) only incidentally operated or moved over the highways.
             367          (b) "Special mobile equipment" includes:
             368          (i) farm tractors;


             369          (ii) off-road motorized construction or maintenance equipment including backhoes,
             370      bulldozers, compactors, graders, loaders, road rollers, tractors, and trenchers; and
             371          (iii) ditch-digging apparatus.
             372          (c) "Special mobile equipment" does not include a commercial vehicle as defined
             373      under Section 72-9-102 .
             374          [(59)] (56) "Specially constructed vehicle" means every vehicle of a type required to be
             375      registered in this state, not originally constructed under a distinctive name, make, model, or
             376      type by a generally recognized manufacturer of vehicles, and not materially altered from its
             377      original construction.
             378          [(60)] (57) "Title" means the right to or ownership of a vehicle, vessel, or outboard
             379      motor.
             380          [(61)] (58) (a) "Total fleet miles" means the total number of miles operated in all
             381      jurisdictions during the preceding year by power units.
             382          (b) If fleets are composed entirely of trailers or semitrailers, "total fleet miles" means
             383      the number of miles that those vehicles were towed on the highways of all jurisdictions during
             384      the preceding year.
             385          [(62)] (59) "Trailer" means a vehicle without motive power designed for carrying
             386      persons or property and for being drawn by a motor vehicle and constructed so that no part of
             387      its weight rests upon the towing vehicle.
             388          [(63)] (60) "Transferee" means a person to whom the ownership of property is
             389      conveyed by sale, gift, or any other means except by the creation of a security interest.
             390          [(64)] (61) "Transferor" means a person who transfers [his] the person's ownership in
             391      property by sale, gift, or any other means except by creation of a security interest.
             392          [(65)] (62) "Travel trailer," "camping trailer," or "fifth wheel trailer" means a portable
             393      vehicle without motive power, designed as a temporary dwelling for travel, recreational, or
             394      vacation use that does not require a special highway movement permit when drawn by a
             395      self-propelled motor vehicle.
             396          [(66)] (63) "Truck tractor" means a motor vehicle designed and used primarily for
             397      drawing other vehicles and not constructed to carry a load other than a part of the weight of the
             398      vehicle and load that is drawn.
             399          [(67)] (64) "Vehicle" includes a motor vehicle, trailer, semitrailer, and off-highway


             400      vehicle[, manufactured home, and mobile home].
             401          [(68)] (65) "Vessel" has the same meaning as provided in Section 73-18-2 .
             402          [(69)] (66) "Vintage vehicle" has the same meaning as provided in Section 41-21-1 .
             403          [(70)] (67) "Waters of this state" has the same meaning as provided in Section 73-18-2 .
             404          [(71)] (68) "Weighmaster" means a person, association of persons, or corporation
             405      permitted to weigh vehicles under this chapter.
             406          Section 6. Section 41-1a-116 is amended to read:
             407           41-1a-116. Records -- Access to records -- Fees.
             408          (1) (a) All motor vehicle title and registration records of the division are protected
             409      unless the division determines based upon a written request by the subject of the record that the
             410      record is public.
             411          (b) In addition to the provisions of this section, access to all division records is
             412      permitted for all purposes described in the federal Driver's Privacy Protection Act of 1994, 18
             413      U.S.C. Chapter 123.
             414          (2) (a) Access to public records is determined by Section 63G-2-201 .
             415          (b) A record designated as public under Subsection (1)(a) may be used for advertising
             416      or solicitation purposes.
             417          (3) Access to protected records, except as provided in Subsection (4), is determined by
             418      Section 63G-2-202 .
             419          (4) (a) In addition to those persons granted access to protected records under Section
             420      63G-2-202 , the division shall disclose a protected record to a licensed private investigator,
             421      holding a valid agency or registrant license, with a legitimate business need, or a person with a
             422      bona fide security interest[, or the owner of a mobile home park subject to Subsection (5),]
             423      only upon receipt of a signed acknowledgment that the person receiving that protected record
             424      may not:
             425          (i) resell or disclose information from that record to any other person except as
             426      permitted in the federal Driver's Privacy Protection Act of 1994; or
             427          (ii) use information from that record for advertising or solicitation purposes.
             428          (b) A legitimate business need under Subsection (4)(a) does not include the collection
             429      of a debt.
             430          [(5) The division may disclose the name or address, or both, of the lienholder or mobile


             431      home owner of record, or both of them, to the owner of a mobile home park, if all of the
             432      following conditions are met:]
             433          [(a) a mobile home located within the mobile home park owner's park has been
             434      abandoned under Section 57-16-13 or the resident is in default under the resident's lease;]
             435          [(b) the mobile home park owner has conducted a reasonable search, but is unable to
             436      determine the name or address, or both, of the lienholder or mobile home owner of record; and]
             437          [(c) the mobile home park owner has submitted a written statement to the division
             438      explaining the mobile home park owner's efforts to determine the name or address, or both, of
             439      the lienholder or mobile home owner of record before the mobile home park owner contacted
             440      the division.]
             441          [(6)] (5) The division may provide protected information to a statistic gathering entity
             442      under Subsection (4) only in summary form.
             443          [(7)] (6) A person allowed access to protected records under Subsection (4) may
             444      request motor vehicle title or registration information from the division regarding any person,
             445      entity, or motor vehicle by submitting a written application on a form provided by the division.
             446          [(8)] (7) If a person regularly requests information for business purposes, the division
             447      may by rule allow the information requests to be made by telephone and fees as required under
             448      Subsection [(9)] (8) charged to a division billing account to facilitate division service. The
             449      rules shall require that the:
             450          (a) division determine if the nature of the business and the volume of requests merit the
             451      dissemination of the information by telephone;
             452          (b) division determine if the credit rating of the requesting party justifies providing a
             453      billing account; and
             454          (c) requestor submit to the division an application that includes names and signatures
             455      of persons authorized to request information by telephone and charge the fees to the billing
             456      account.
             457          [(9)] (8) (a) The division shall charge a reasonable search fee determined under Section
             458      63J-1-504 for the research of each record requested.
             459          (b) Fees may not be charged for furnishing information to persons necessary for their
             460      compliance with this chapter.
             461          (c) Law enforcement agencies have access to division records free of charge.


             462          [(10)] (9) (a) It is a class B misdemeanor for a person to knowingly or intentionally
             463      access, use, disclose, or disseminate a record created or maintained by the division or any
             464      information contained in a record created or maintained by the division for a purpose
             465      prohibited or not permitted by statute, rule, regulation, or policy of a governmental entity.
             466          (b) A person who discovers or becomes aware of any unauthorized use of records
             467      created or maintained by the division shall inform the director of the unauthorized use.
             468          Section 7. Section 41-1a-202 is amended to read:
             469           41-1a-202. Definitions -- Vehicles exempt from registration -- Registration of
             470      vehicles after establishing residency.
             471          (1) In this section:
             472          (a) "Domicile" means the place:
             473          (i) where an individual has a fixed permanent home and principal establishment;
             474          (ii) to which the individual if absent, intends to return; and
             475          (iii) in which the individual and his family voluntarily reside, not for a special or
             476      temporary purpose, but with the intention of making a permanent home.
             477          (b) (i) "Resident" means any of the following:
             478          (A) an individual who:
             479          (I) has established a domicile in this state;
             480          (II) regardless of domicile, remains in this state for an aggregate period of six months
             481      or more during any calendar year;
             482          (III) engages in a trade, profession, or occupation in this state or who accepts
             483      employment in other than seasonal work in this state and who does not commute into the state;
             484          (IV) declares himself to be a resident of this state for the purpose of obtaining a driver
             485      license or motor vehicle registration; or
             486          (V) declares himself a resident of Utah to obtain privileges not ordinarily extended to
             487      nonresidents, including going to school, or placing children in school without paying
             488      nonresident tuition or fees; or
             489          (B) any individual, partnership, limited liability company, firm, corporation,
             490      association, or other entity that:
             491          (I) maintains a main office, branch office, or warehouse facility in this state and that
             492      bases and operates a motor vehicle in this state; or


             493          (II) operates a motor vehicle in intrastate transportation for other than seasonal work.
             494          (ii) "Resident" does not include any of the following:
             495          (A) a member of the military temporarily stationed in Utah;
             496          (B) an out-of-state student, as classified by the institution of higher education, enrolled
             497      with the equivalent of seven or more quarter hours, regardless of whether the student engages
             498      in a trade, profession, or occupation in this state or accepts employment in this state; and
             499          (C) an individual domiciled in another state or a foreign country that:
             500          (I) is engaged in public, charitable, educational, or religious services for a government
             501      agency or an organization that qualifies for tax-exempt status under Internal Revenue Code
             502      Section 501(c)(3);
             503          (II) is not compensated for services rendered other than expense reimbursements; and
             504          (III) is temporarily in Utah for a period not to exceed 24 months.
             505          (2) Registration under this chapter is not required for any:
             506          (a) vehicle registered in another state and owned by a nonresident of the state or
             507      operating under a temporary registration permit issued by the division or a dealer authorized by
             508      this chapter, driven or moved upon a highway in conformance with the provisions of this
             509      chapter relating to manufacturers, transporters, dealers, lien holders, or interstate vehicles;
             510          (b) vehicle driven or moved upon a highway only for the purpose of crossing the
             511      highway from one property to another;
             512          (c) implement of husbandry, whether of a type otherwise subject to registration or not,
             513      that is only incidentally operated or moved upon a highway;
             514          (d) special mobile equipment;
             515          (e) vehicle owned or leased by the federal government;
             516          (f) motor vehicle not designed, used, or maintained for the transportation of passengers
             517      for hire or for the transportation of property if the motor vehicle is registered in another state
             518      and is owned and operated by a nonresident of this state;
             519          (g) vehicle or combination of vehicles designed, used, or maintained for the
             520      transportation of persons for hire or for the transportation of property if the vehicle or
             521      combination of vehicles is registered in another state and is owned and operated by a
             522      nonresident of this state and if the vehicle or combination of vehicles has a gross laden weight
             523      of 26,000 pounds or less;


             524          (h) trailer of 750 pounds or less unladen weight and not designed, used, and maintained
             525      for hire for the transportation of property or person;
             526          [(i) manufactured home or mobile home;]
             527          [(j)] (i) off-highway vehicle currently registered under Section 41-22-3 if the
             528      off-highway vehicle is:
             529          (i) being towed;
             530          (ii) operated on a street or highway designated as open to off-highway vehicle use; or
             531          (iii) operated in the manner prescribed in Subsections 41-22-10.3 (1) through (3);
             532          [(k)] (j) off-highway implement of husbandry operated in the manner prescribed in
             533      Subsections 41-22-5.5 (3) through (5);
             534          [(l)] (k) modular and prebuilt homes conforming to the uniform building code and
             535      presently regulated by the United States Department of Housing and Urban Development that
             536      are not constructed on a permanent chassis;
             537          [(m)] (l) electric assisted bicycle defined under Section 41-6a-102 ;
             538          [(n)] (m) motor assisted scooter defined under Section 41-6a-102 ; or
             539          [(o)] (n) electric personal assistive mobility device defined under Section 41-6a-102 .
             540          (3) Unless otherwise exempted under Subsection (2), registration under this chapter is
             541      required for any motor vehicle, combination of vehicles, trailer, semitrailer, or vintage vehicle
             542      within 60 days of the owner establishing residency in this state.
             543          (4) A motor vehicle that is registered under Section 41-3-306 is exempt from the
             544      registration requirements of this part for the time period that the registration under Section
             545      41-3-306 is valid.
             546          Section 8. Section 41-1a-501 is amended to read:
             547           41-1a-501. Certificate of title required.
             548          Unless exempted, each owner of a motor vehicle, vessel, outboard motor, trailer,
             549      semitrailer, [manufactured home, mobile home,] or off-highway vehicle shall apply to the
             550      division for a certificate of title on forms furnished by the division as evidence of ownership.
             551          Section 9. Section 41-1a-508 is amended to read:
             552           41-1a-508. Prerequisites for titling.
             553          (1) Except as otherwise provided, prior to titling a vehicle, vessel, or outboard motor
             554      an owner must provide evidence of:


             555          (a) title or ownership under Section 41-1a-509 ;
             556          (b) payment of sales taxes in accordance with Section 41-1a-510 ;
             557          (c) payment of all applicable fees under Part 12, Fee and Tax Requirements;
             558          (d) the identification number inspection required under Section 41-1a-511 ; and
             559          (e) the odometer statement required under Section 41-1a-902 [; and].
             560          [(f) evidence of property tax clearance for manufactured homes and mobile homes.]
             561          (2) An application for registration or current registration is not a prerequisite for
             562      obtaining a title.
             563          Section 10. Section 41-1a-509 is amended to read:
             564           41-1a-509. Manufacturer's certificate of origin or title.
             565          (1) If a vehicle other than an off-highway vehicle older than a 1988 model year, or a
             566      vessel or outboard motor older than a 1985 model year has not been previously titled, the
             567      application for certificate of title shall include the manufacturer's certificate of origin properly
             568      endorsed for transfer.
             569          (2) The manufacturer's certificate of origin shall show:
             570          (a) the date of sale to the dealer or person first receiving it from the manufacturer;
             571          (b) the name of the dealer or person;
             572          (c) a description sufficient to identify the vehicle, vessel, or outboard motor; and
             573          (d) a certification by the dealer that the vehicle, vessel, or outboard motor was new
             574      when sold to the applicant.
             575          (3) (a) If the vehicle, vessel, or outboard motor is from a state or foreign country that
             576      does not issue or require certificates of title, the owner shall submit a bill of sale, sworn
             577      statement of ownership, or any other evidence of ownership required by the division.
             578          (b) The division may refuse to issue a certificate of title [or an affidavit of Mobile
             579      Home Affixture] if the applicant fails to submit the evidence of ownership required.
             580          Section 11. Section 41-1a-510 is amended to read:
             581           41-1a-510. Sales tax payment required.
             582          (1) [(a)] Except as provided in Subsection [(1)(b)] (2), the division before issuing a
             583      certificate of title to a vehicle, vessel, or outboard motor shall require from every applicant:
             584          [(i)] (a) a receipt from the division showing that the sales tax has been paid to the state
             585      on the sale of the vehicle, vessel, or outboard motor upon which application for certificate of


             586      title has been made; or
             587          [(ii)] (b) a certificate from the division showing that no sales tax is due.
             588          [(b)] (2) If a licensed dealer has made a report of sale, no receipt or certificate is
             589      required.
             590          [(2) The division may also issue an Affidavit of Mobile Home Affixture for a
             591      manufactured home or mobile home if the applicant complies with Subsection (1).]
             592          Section 12. Section 41-1a-519 is amended to read:
             593           41-1a-519. Dealer requirements for certificate of title.
             594          (1) If a dealer delivers a new off-highway vehicle, vessel, or outboard motor to the
             595      purchaser, the dealer shall apply for issuance of a certificate of title [or Affidavit of Mobile
             596      Home Affixture, as appropriate,] in the purchaser's name within 45 days of the date of sale.
             597          (2) A dealer who purchases or takes in trade a used off-highway vehicle, vessel, or
             598      outboard motor on which a certificate of title has previously been issued is not required to
             599      apply for a certificate of title.
             600          Section 13. Section 41-1a-709 is amended to read:
             601           41-1a-709. Dealer transfer of used off-highway vehicle, vessel, or outboard motor.
             602          Upon the resale or subsequent transfer by a dealer of a used off-highway vehicle, vessel,
             603      or outboard motor, the dealer shall endorse the certificate of title and forward it, accompanied
             604      by the transferee's application for a certificate of title, or if desired by the purchaser[, and as
             605      applicable, an affidavit of Mobile Home Affixture,] to the division.
             606          Section 14. Section 41-3-102 is amended to read:
             607           41-3-102. Definitions.
             608          As used in this chapter:
             609          (1) "Administrator" means the motor vehicle enforcement administrator.
             610          (2) "Agent" means a person other than a holder of any dealer's or salesperson's license
             611      issued under this chapter, who for salary, commission, or compensation of any kind, negotiates
             612      in any way for the sale, purchase, order, or exchange of three or more motor vehicles for any
             613      other person in any 12-month period.
             614          (3) "Auction" means a dealer engaged in the business of auctioning motor vehicles,
             615      either owned or consigned, to the general public.
             616          (4) "Board" means the advisory board created in Section 41-3-106 .


             617          (5) "Body shop" means a business engaged in rebuilding, restoring, repairing, or
             618      painting primarily the body of motor vehicles damaged by collision or natural disaster.
             619          (6) "Commission" means the State Tax Commission.
             620          (7) "Crusher" means a person who crushes or shreds motor vehicles subject to
             621      registration under Title 41, Chapter 1a, Motor Vehicle Act, to reduce the useable materials and
             622      metals to a more compact size for recycling.
             623          (8) (a) "Dealer" means a person:
             624          (i) whose business in whole or in part involves selling new, used, or new and used
             625      motor vehicles or off-highway vehicles; and
             626          (ii) who sells, displays for sale, or offers for sale or exchange three or more new or
             627      used motor vehicles or off-highway vehicles in any 12-month period.
             628          (b) "Dealer" includes a representative or consignee of any dealer.
             629          (9) (a) "Dismantler" means a person engaged in the business of dismantling motor
             630      vehicles subject to registration under Title 41, Chapter 1a, Motor Vehicle Act, for the resale of
             631      parts or for salvage.
             632          (b) "Dismantler" includes a person who dismantles three or more motor vehicles in any
             633      12-month period.
             634          (10) "Distributor" means a person who has a franchise from a manufacturer of motor
             635      vehicles to distribute motor vehicles within this state and who in whole or in part sells or
             636      distributes new motor vehicles to dealers or who maintains distributor representatives.
             637          (11) "Distributor branch" means a branch office similarly maintained by a distributor
             638      for the same purposes a factory branch is maintained.
             639          (12) "Distributor representative" means a person and each officer and employee of the
             640      person engaged as a representative of a distributor or distributor branch of motor vehicles to
             641      make or promote the sale of the distributor or the distributor branch's motor vehicles, or for
             642      supervising or contacting dealers or prospective dealers of the distributor or the distributor
             643      branch.
             644          (13) "Division" means the Motor Vehicle Enforcement Division created in Section
             645      41-3-104 .
             646          (14) "Factory branch" means a branch office maintained by a person who manufactures
             647      or assembles motor vehicles for sale to distributors, motor vehicle dealers, or who directs or


             648      supervises the factory branch's representatives.
             649          (15) "Factory representative" means a person and each officer and employee of the
             650      person engaged as a representative of a manufacturer of motor vehicles or by a factory branch
             651      to make or promote the sale of the manufacturer's or factory branch's motor vehicles, or for
             652      supervising or contacting the dealers or prospective dealers of the manufacturer or the factory
             653      branch.
             654          (16) "Franchise" means a contract or agreement between a dealer and a manufacturer of
             655      new motor vehicles or its distributor or factory branch by which the dealer is authorized to sell
             656      any specified make or makes of new motor vehicles.
             657          (17) "Manufacturer" means a person engaged in the business of constructing or
             658      assembling new motor vehicles, ownership of which is customarily transferred by a
             659      manufacturer's statement or certificate of origin, or a person who constructs three or more new
             660      motor vehicles in any 12-month period.
             661          (18) "Motorcycle" has the same meaning as defined in Section 41-1a-102 .
             662          (19) (a) "Motor vehicle" means a vehicle that is:
             663          (i) self-propelled;
             664          (ii) a trailer, travel trailer, or semitrailer; or
             665          (iii) an off-highway vehicle or small trailer.
             666          (b) "Motor vehicle" does not include:
             667          (i) mobile homes as defined in Section [ 41-1a-102 ] 15A-1-302 ;
             668          (ii) trailers of 750 pounds or less unladen weight; and
             669          (iii) farm tractors and other machines and tools used in the production, harvesting, and
             670      care of farm products.
             671          (20) "New motor vehicle" means a motor vehicle that has never been titled or
             672      registered and has been driven less than 7,500 miles, unless the motor vehicle is an
             673      off-highway vehicle, small trailer, trailer, travel trailer, or semitrailer, in which case the
             674      mileage limit does not apply.
             675          (21) "Off-highway vehicle" has the same meaning as provided in Section 41-22-2 .
             676          (22) "Pawnbroker" means a person whose business is to lend money on security of
             677      personal property deposited with him.
             678          (23) "Principal place of business" means a site or location in this state:


             679          (a) devoted exclusively to the business for which the dealer, manufacturer,
             680      remanufacturer, transporter, dismantler, crusher, or body shop is licensed, and businesses
             681      incidental to them;
             682          (b) sufficiently bounded by fence, chain, posts, or otherwise marked to definitely
             683      indicate the boundary and to admit a definite description with space adequate to permit the
             684      display of three or more new, or new and used, or used motor vehicles and sufficient parking
             685      for the public; and
             686          (c) that includes a permanent enclosed building or structure large enough to
             687      accommodate the office of the establishment and to provide a safe place to keep the books and
             688      other records of the business, at which the principal portion of the business is conducted and
             689      the books and records kept and maintained.
             690          (24) "Remanufacturer" means a person who reconstructs used motor vehicles subject to
             691      registration under Title 41, Chapter 1a, Motor Vehicle Act, to change the body style and
             692      appearance of the motor vehicle or who constructs or assembles motor vehicles from used or
             693      new and used motor vehicle parts, or who reconstructs, constructs, or assembles three or more
             694      motor vehicles in any 12-month period.
             695          (25) "Salesperson" means an individual who for a salary, commission, or compensation
             696      of any kind, is employed either directly, indirectly, regularly, or occasionally by any new motor
             697      vehicle dealer or used motor vehicle dealer to sell, purchase, or exchange or to negotiate for the
             698      sale, purchase, or exchange of motor vehicles.
             699          (26) "Semitrailer" has the same meaning as defined in Section 41-1a-102 .
             700          (27) "Small trailer" means a trailer that has an unladen weight of more than 750
             701      pounds, but less than 2,000 pounds.
             702          (28) "Special equipment" includes a truck mounted crane, cherry picker, material lift,
             703      post hole digger, and a utility or service body.
             704          (29) "Special equipment dealer" means a new or new and used motor vehicle dealer
             705      engaged in the business of buying new incomplete motor vehicles with a gross vehicle weight
             706      of 12,000 or more pounds and installing special equipment on the incomplete motor vehicle.
             707          (30) "Trailer" has the same meaning as defined in Section 41-1a-102 .
             708          (31) "Transporter" means a person engaged in the business of transporting motor
             709      vehicles as described in Section 41-3-202 .


             710          (32) "Travel trailer" has the same meaning as provided in Section 41-1a-102 .
             711          (33) "Used motor vehicle" means a vehicle that has been titled and registered to a
             712      purchaser other than a dealer or has been driven 7,500 or more miles, unless the vehicle is a
             713      trailer, or semitrailer, in which case the mileage limit does not apply.
             714          (34) "Wholesale motor vehicle auction" means a dealer primarily engaged in the
             715      business of auctioning consigned motor vehicles to dealers or dismantlers who are licensed by
             716      this or any other jurisdiction.
             717          Section 15. Section 41-3-407 is amended to read:
             718           41-3-407. Definitions.
             719          As used in Sections 41-3-406 through 41-3-414 :
             720          (1) "Buyback vehicle" means a motor vehicle with an alleged nonconformity that has
             721      been replaced or repurchased by a manufacturer as the result of a court judgment, arbitration, or
             722      any voluntary agreement entered into between the manufacturer or its agent and a consumer.
             723          (2) "Consumer" means an individual who has entered into an agreement or contract for
             724      the transfer, lease, or purchase of a new motor vehicle other than for the purposes of resale, or
             725      sublease, during the duration of the period defined under Section 13-20-5 .
             726          (3) "Manufacturer" means any manufacturer, importer, distributor, or anyone who is
             727      named as the warrantor on an express written warranty on a motor vehicle.
             728          (4) (a) "Motor vehicle" includes:
             729          (i) a motor home, as defined in Section 13-20-2 , but only the self-propelled vehicle and
             730      chassis; and
             731          (ii) a motor vehicle, as defined in Section 41-1a-102 .
             732          (b) "Motor vehicle" does not include:
             733          (i) those portions of a motor home designated, used, or maintained primarily as a
             734      mobile dwelling, office, or commercial space;
             735          (ii) farm tractor, motorcycle, road tractor, or truck tractor as defined in Section
             736      41-1a-102 ;
             737          (iii) mobile home as defined in Section [ 41-1a-102 ] 15A-1-302 ; or
             738          (iv) any motor vehicle with a gross laden weight of over 12,000 pounds, except a
             739      motor home as defined under Subsection (4)(a)(i).
             740          (5) "Nonconforming vehicle" means a buyback vehicle that has been investigated and


             741      evaluated pursuant to Title 13, Chapter 20, New Motor Vehicles Warranties Act, or a similar
             742      law of another state or federal government.
             743          (6) (a) "Nonconformity" means a defect, malfunction, or condition that fails to conform
             744      to the express warranty, or substantially impairs the use, safety, or value of a motor vehicle.
             745          (b) "Nonconformity" does not include a defect, malfunction, or condition that results
             746      from an accident, abuse, neglect, modification, or alteration of a motor vehicle by a person
             747      other than the manufacturer, its authorized agent, or a dealer.
             748          (7) "Seller" means any person selling, auctioning, leasing, or exchanging a motor
             749      vehicle.
             750          (8) "Violation" means each failure to comply with the obligations imposed by Sections
             751      41-3-406 through 41-3-413 . In the case of multiple failures to comply resulting from a single
             752      transaction, each failure to comply is a separate violation.
             753          Section 16. Section 57-16-4 is amended to read:
             754           57-16-4. Termination of lease or rental agreement -- Required contents of lease --
             755      Increases in rents or fees -- Sale of homes -- Notice regarding planned reduction or
             756      restriction of amenities.
             757          (1) A mobile home park or its agents may not terminate a lease or rental agreement
             758      upon any ground other than as specified in this chapter.
             759          (2) Each agreement for the lease of mobile home space shall be written and signed by
             760      the parties.
             761          (3) Each lease shall contain at least the following information:
             762          (a) the name and address of the mobile home park owner and any persons authorized to
             763      act for the owner, upon whom notice and service of process may be served;
             764          (b) the type of the leasehold, whether it be term or periodic, and, in leases entered into
             765      on or after May 6, 2002, a conspicuous disclosure describing the protection a resident has
             766      under Subsection (1) against unilateral termination of the lease by the mobile home park except
             767      for the causes described in Section 57-16-5 ;
             768          (c) (i) a full disclosure of all rent, service charges, and other fees presently being
             769      charged on a periodic basis; and
             770          (ii) a full disclosure of utility infrastructure owned by the mobile home park owner or
             771      its agent that is maintained through service charges and fees charged by the mobile home park


             772      owner or its agent;
             773          (d) the date or dates on which the payment of rent, fees, and service charges are due;
             774      and
             775          (e) all rules that pertain to the mobile home park that, if broken, may constitute
             776      grounds for eviction, including, in leases entered into on or after May 6, 2002, a conspicuous
             777      disclosure regarding:
             778          (i) the causes for which the mobile home park may terminate the lease as described in
             779      Section 57-16-5 ; and
             780          (ii) the resident's rights to:
             781          (A) terminate the lease at any time without cause, upon giving the notice specified in
             782      the resident's lease; and
             783          (B) advertise and sell the resident's mobile home.
             784          (4) (a) Increases in rent or fees for periodic tenancies are unenforceable until 60 days
             785      after notice of the increase is mailed to the resident.
             786          (b) If service charges are not included in the rent, the mobile home park may:
             787          (i) increase service charges during the leasehold period after giving notice to the
             788      resident; and
             789          (ii) pass through increases or decreases in electricity rates to the resident.
             790          (c) Annual income to the park for service charges may not exceed the actual cost to the
             791      mobile home park of providing the services on an annual basis.
             792          (d) In determining the costs of the services, the mobile home park may include
             793      maintenance costs related to those utilities that are part of the service charges.
             794          (e) The mobile home park may not alter the date on which rent, fees, and service
             795      charges are due unless the mobile home park provides a 60-day written notice to the resident
             796      before the date is altered.
             797          (5) (a) Except as provided in Subsection (3)(b), a rule or condition of a lease that
             798      purports to prevent or unreasonably limit the sale of a mobile home belonging to a resident is
             799      void and unenforceable.
             800          (b) The mobile home park:
             801          (i) may reserve the right to approve the prospective purchaser of a mobile home who
             802      intends to become a resident;


             803          (ii) may not unreasonably withhold that approval;
             804          (iii) may require proof of ownership as a condition of approval; or
             805          (iv) may unconditionally refuse to approve any purchaser of a mobile home who does
             806      not register before purchasing the mobile home.
             807          [(6) If all of the conditions of Section 41-1a-116 are met, a mobile home park may
             808      request the names and addresses of the lienholder or owner of any mobile home located in the
             809      park from the Motor Vehicle Division.]
             810          [(7)] (6) (a) A mobile home park may not restrict a resident's right to advertise for sale
             811      or to sell a mobile home.
             812          (b) A mobile home park may limit the size of a "for sale" sign affixed to the mobile
             813      home to not more than 144 square inches.
             814          [(8)] (7) A mobile home park may not compel a resident who wishes to sell a mobile
             815      home to sell it, either directly or indirectly, through an agent designated by the mobile home
             816      park.
             817          [(9)] (8) A mobile home park may require that a mobile home be removed from the
             818      park upon sale if:
             819          (a) the mobile home park wishes to upgrade the quality of the mobile home park; and
             820          (b) the mobile home either does not meet minimum size specifications or is in a
             821      rundown condition or is in disrepair.
             822          [(10)] (9) Within 30 days after a mobile home park proposes reducing or restricting
             823      amenities, the mobile home park shall:
             824          (a) schedule at least one meeting for the purpose of discussing the proposed restriction
             825      or reduction of amenities with residents; and
             826          (b) provide at least 10 days advance written notice of the date, time, location, and
             827      purposes of the meeting to each resident.
             828          [(11)] (10) If a mobile home park uses a single-service meter, the mobile home park
             829      owner shall include a full disclosure on a resident's utility bill of the resident's utility charges.
             830          [(12)] (11) The mobile home park shall have a copy of this chapter posted at all times
             831      in a conspicuous place in the mobile home park.
             832          Section 17. Section 59-2-406 is amended to read:
             833           59-2-406. Collection of uniform fees and other motor vehicle fees.


             834          (1) (a) For the purposes of efficiency in the collection of the uniform fee required by
             835      this section, the commission shall enter into a contract for the collection of the uniform fees
             836      required under Sections 59-2-405 , 59-2-405.1 , 59-2-405.2 , and 59-2-405.3 , and certain fees
             837      required by Title 41, Motor Vehicles.
             838          (b) The contract required by this section shall, at the county's option, provide for one of
             839      the following collection agreements:
             840          (i) the collection by the commission of:
             841          (A) the uniform fees required under Sections 59-2-405 , 59-2-405.1 , 59-2-405.2 , and
             842      59-2-405.3 ; and
             843          (B) all fees listed in Subsection (1)(c); or
             844          (ii) the collection by the county of:
             845          (A) the uniform fees required under Sections 59-2-405 , 59-2-405.1 , 59-2-405.2 , and
             846      59-2-405.3 ; and
             847          (B) all fees listed in Subsection (1)(c).
             848          (c) For purposes of Subsections (1)(b)(i)(B) and (1)(b)(ii)(B), the fees that are subject
             849      to the contractual agreement required by this section are the following fees imposed by Title
             850      41, Motor Vehicles:
             851          (i) registration fees for vehicles, [mobile homes, manufactured homes,] boats, and
             852      off-highway vehicles, with the exception of fleet and proportional registration;
             853          (ii) title fees for vehicles, [mobile homes, manufactured homes,] boats, and
             854      off-highway vehicles;
             855          (iii) plate fees for vehicles;
             856          (iv) permit fees; and
             857          (v) impound fees.
             858          (d) A county may change the election it makes pursuant to Subsection (1)(b) by
             859      providing written notice of the change to the commission at least 18 months before the change
             860      shall take effect.
             861          (2) The contract shall provide that the party contracting to perform services shall:
             862          (a) be responsible for the collection of:
             863          (i) the uniform fees under Sections 59-2-405 , 59-2-405.1 , 59-2-405.2 , and 59-2-405.3 ;
             864      and


             865          (ii) any fees described in Subsection (1)(c) as agreed to in the contract;
             866          (b) utilize the documents and forms, guidelines, practices, and procedures that meet the
             867      contract specifications;
             868          (c) meet the performance standards and comply with applicable training requirements
             869      specified in the rules made under Subsection (8)(a); and
             870          (d) be subject to a penalty of 1/2 the difference between the reimbursement fee
             871      specified under Subsection (3) and the reimbursement fee for fiscal year 1997-98 if
             872      performance is below the performance standards specified in the rules made under Subsection
             873      (8)(a).
             874          (3) (a) The commission shall recommend a reimbursement fee for collecting the fees as
             875      provided in Subsection (2)(a), except that the commission may not collect a reimbursement fee
             876      on a state-assessed commercial vehicle described in Subsection 59-2-405.1 (2)(a)(ii).
             877          (b) The reimbursement fee shall be based on two dollars per standard unit for the first
             878      5,000 standard units in each county and one dollar per standard unit for all other standard units
             879      and shall be annually adjusted by the commission beginning July 1, 1999.
             880          (c) The adjustment shall be equal to any increase in the Consumer Price Index for all
             881      urban consumers, prepared by the United States Bureau of Labor Statistics, during the
             882      preceding calendar year.
             883          (d) The reimbursement fees under this Subsection (3) shall be appropriated by the
             884      Legislature.
             885          (4) All counties that elect to collect the uniform fees described in Subsection
             886      (1)(b)(ii)(A) and any other fees described in Subsection (1)(c) as provided by contract shall be
             887      subject to similar contractual terms.
             888          (5) The party performing the collection services by contract shall use appropriate
             889      automated systems software and equipment compatible with the system used by the other
             890      contracting party in order to ensure the integrity of the current motor vehicle data base and
             891      county tax systems, or successor data bases and systems.
             892          (6) If the county elects not to collect the uniform fees described in Subsection
             893      (1)(b)(ii)(A) and the fees described in Subsection (1)(c):
             894          (a) the commission shall:
             895          (i) collect the uniform fees described in Subsection (1)(b)(ii)(A) and the fees described


             896      in Subsection (1)(c) in each county or regional center as negotiated by the counties with the
             897      commission in accordance with the requirements of this section; and
             898          (ii) provide information to the county in a format and media consistent with the
             899      county's requirements; and
             900          (b) the county shall pay the commission a reimbursement fee as provided in Subsection
             901      (3).
             902          (7) This section shall not limit the authority given to the county in Section 59-2-1302 .
             903          (8) (a) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
             904      the commission shall make rules specifying the performance standards and applicable training
             905      requirements for all contracts required by this section.
             906          (b) Beginning on July 1, 1998, each new contract entered into under this section shall
             907      be subject to the rules made under Subsection (8)(a).
             908          Section 18. Section 59-2-1115 is amended to read:
             909           59-2-1115. Exemption of certain tangible personal property.
             910          (1) For purposes of this section:
             911          (a) (i) "Acquisition cost" means all costs required to put an item of tangible personal
             912      property into service; and
             913          (ii) includes:
             914          (A) the purchase price for a new or used item;
             915          (B) the cost of freight and shipping;
             916          (C) the cost of installation, engineering, erection, or assembly; and
             917          (D) sales and use taxes.
             918          (b) (i) "Item of taxable tangible personal property" does not include an improvement to
             919      real property or a part that will become an improvement.
             920          (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             921      commission may make rules defining the term "item of taxable tangible personal property."
             922          (c) (i) "Taxable tangible personal property" means tangible personal property that is
             923      subject to taxation under this chapter.
             924          (ii) "Taxable tangible personal property" does not include:
             925          (A) tangible personal property required by law to be registered with the state before it
             926      is used:


             927          (I) on a public highway;
             928          (II) on a public waterway;
             929          (III) on public land; or
             930          (IV) in the air;
             931          (B) a mobile home as defined in Section [ 41-1a-102 ] 15A-1-302 ; or
             932          (C) a manufactured home as defined in Section [ 41-1a-102 ] 15A-1-302 .
             933          (2) (a) The taxable tangible personal property of a taxpayer is exempt from taxation if
             934      the taxable tangible personal property has a total aggregate fair market value per county of
             935      $3,500 or less.
             936          (b) An item of taxable tangible personal property, except for an item of noncapitalized
             937      personal property as defined in Section 59-2-108 , is exempt from taxation if the item of taxable
             938      tangible personal property:
             939          (i) has an acquisition cost of $1,000 or less;
             940          (ii) has reached a percent good of 15% or less according to a personal property
             941      schedule published by the commission pursuant to Section 59-2-107 ; and
             942          (iii) is in a personal property schedule with a residual value of 15% or less.
             943          (3) (a) For calendar years beginning on or after January 1, 2008, the commission shall
             944      increase the dollar amount described in Subsection (2)(a):
             945          (i) by a percentage equal to the percentage difference between the consumer price
             946      index for the preceding calendar year and the consumer price index for calendar year 2006; and
             947          (ii) up to the nearest $100 increment.
             948          (b) For purposes of this Subsection (3), the commission shall calculate the consumer
             949      price index as provided in Sections 1(f)(4) and 1(f)(5), Internal Revenue Code.
             950          (c) If the percentage difference under Subsection (3)(a)(i) is zero or a negative
             951      percentage, the consumer price index increase for the year is zero.
             952          (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             953      commission may make rules to administer this section and provide for uniform
             954      implementation.
             955          Section 19. Section 59-2-1502 is amended to read:
             956           59-2-1502. Definitions.
             957          As used in this part:


             958          (1) "Manufactured home" is as defined in Section [ 41-1a-102 ] 15A-1-302 .
             959          (2) "Mobile home" is as defined in Section [ 41-1a-102 ] 15A-1-302 .
             960          (3) "Transportable factory-built housing unit" means a:
             961          (a) mobile home; or
             962          (b) manufactured home.
             963          (4) "Transportable factory-built housing unit park" means any tract of land on which
             964      two or more unit spaces are:
             965          (a) leased;
             966          (b) rented; or
             967          (c) offered for:
             968          (i) lease; or
             969          (ii) rent.
             970          (5) "Unit space" means a specific area of land within a transportable factory-built
             971      housing unit park that is designed to accommodate one transportable factory-built housing unit
             972      for residential purposes.
             973          Section 20. Section 59-12-102 (Superseded 07/01/14) is amended to read:
             974           59-12-102 (Superseded 07/01/14). Definitions.
             975          As used in this chapter:
             976          (1) "800 service" means a telecommunications service that:
             977          (a) allows a caller to dial a toll-free number without incurring a charge for the call; and
             978          (b) is typically marketed:
             979          (i) under the name 800 toll-free calling;
             980          (ii) under the name 855 toll-free calling;
             981          (iii) under the name 866 toll-free calling;
             982          (iv) under the name 877 toll-free calling;
             983          (v) under the name 888 toll-free calling; or
             984          (vi) under a name similar to Subsections (1)(b)(i) through (v) as designated by the
             985      Federal Communications Commission.
             986          (2) (a) "900 service" means an inbound toll telecommunications service that:
             987          (i) a subscriber purchases;
             988          (ii) allows a customer of the subscriber described in Subsection (2)(a)(i) to call in to


             989      the subscriber's:
             990          (A) prerecorded announcement; or
             991          (B) live service; and
             992          (iii) is typically marketed:
             993          (A) under the name 900 service; or
             994          (B) under a name similar to Subsection (2)(a)(iii)(A) as designated by the Federal
             995      Communications Commission.
             996          (b) "900 service" does not include a charge for:
             997          (i) a collection service a seller of a telecommunications service provides to a
             998      subscriber; or
             999          (ii) the following a subscriber sells to the subscriber's customer:
             1000          (A) a product; or
             1001          (B) a service.
             1002          (3) (a) "Admission or user fees" includes season passes.
             1003          (b) "Admission or user fees" does not include annual membership dues to private
             1004      organizations.
             1005          (4) "Agreement" means the Streamlined Sales and Use Tax Agreement adopted on
             1006      November 12, 2002, including amendments made to the Streamlined Sales and Use Tax
             1007      Agreement after November 12, 2002.
             1008          (5) "Agreement combined tax rate" means the sum of the tax rates:
             1009          (a) listed under Subsection (6); and
             1010          (b) that are imposed within a local taxing jurisdiction.
             1011          (6) "Agreement sales and use tax" means a tax imposed under:
             1012          (a) Subsection 59-12-103 (2)(a)(i)(A);
             1013          (b) Subsection 59-12-103 (2)(b)(i);
             1014          (c) Subsection 59-12-103 (2)(c)(i);
             1015          (d) Subsection 59-12-103 (2)(d)(i)(A)(I);
             1016          (e) Section 59-12-204 ;
             1017          (f) Section 59-12-401 ;
             1018          (g) Section 59-12-402 ;
             1019          (h) Section 59-12-703 ;


             1020          (i) Section 59-12-802 ;
             1021          (j) Section 59-12-804 ;
             1022          (k) Section 59-12-1102 ;
             1023          (l) Section 59-12-1302 ;
             1024          (m) Section 59-12-1402 ;
             1025          (n) Section 59-12-1802 ;
             1026          (o) Section 59-12-2003 ;
             1027          (p) Section 59-12-2103 ;
             1028          (q) Section 59-12-2213 ;
             1029          (r) Section 59-12-2214 ;
             1030          (s) Section 59-12-2215 ;
             1031          (t) Section 59-12-2216 ;
             1032          (u) Section 59-12-2217 ; or
             1033          (v) Section 59-12-2218 .
             1034          (7) "Aircraft" is as defined in Section 72-10-102 .
             1035          (8) "Aircraft maintenance, repair, and overhaul provider" means a business entity:
             1036          (a) except for:
             1037          (i) an airline as defined in Section 59-2-102 ; or
             1038          (ii) an affiliated group, as defined in Section 59-7-101 , except that "affiliated group"
             1039      includes a corporation that is qualified to do business but is not otherwise doing business in the
             1040      state, of an airline; and
             1041          (b) that has the workers, expertise, and facilities to perform the following, regardless of
             1042      whether the business entity performs the following in this state:
             1043          (i) check, diagnose, overhaul, and repair:
             1044          (A) an onboard system of a fixed wing turbine powered aircraft; and
             1045          (B) the parts that comprise an onboard system of a fixed wing turbine powered aircraft;
             1046          (ii) assemble, change, dismantle, inspect, and test a fixed wing turbine powered aircraft
             1047      engine;
             1048          (iii) perform at least the following maintenance on a fixed wing turbine powered
             1049      aircraft:
             1050          (A) an inspection;


             1051          (B) a repair, including a structural repair or modification;
             1052          (C) changing landing gear; and
             1053          (D) addressing issues related to an aging fixed wing turbine powered aircraft;
             1054          (iv) completely remove the existing paint of a fixed wing turbine powered aircraft and
             1055      completely apply new paint to the fixed wing turbine powered aircraft; and
             1056          (v) refurbish the interior of a fixed wing turbine powered aircraft in a manner that
             1057      results in a change in the fixed wing turbine powered aircraft's certification requirements by the
             1058      authority that certifies the fixed wing turbine powered aircraft.
             1059          (9) "Alcoholic beverage" means a beverage that:
             1060          (a) is suitable for human consumption; and
             1061          (b) contains .5% or more alcohol by volume.
             1062          (10) "Alternative energy" means:
             1063          (a) biomass energy;
             1064          (b) geothermal energy;
             1065          (c) hydroelectric energy;
             1066          (d) solar energy;
             1067          (e) wind energy; or
             1068          (f) energy that is derived from:
             1069          (i) coal-to-liquids;
             1070          (ii) nuclear fuel;
             1071          (iii) oil-impregnated diatomaceous earth;
             1072          (iv) oil sands;
             1073          (v) oil shale; or
             1074          (vi) petroleum coke.
             1075          (11) (a) Subject to Subsection (11)(b), "alternative energy electricity production
             1076      facility" means a facility that:
             1077          (i) uses alternative energy to produce electricity; and
             1078          (ii) has a production capacity of 2 megawatts or greater.
             1079          (b) A facility is an alternative energy electricity production facility regardless of
             1080      whether the facility is:
             1081          (i) connected to an electric grid; or


             1082          (ii) located on the premises of an electricity consumer.
             1083          (12) (a) "Ancillary service" means a service associated with, or incidental to, the
             1084      provision of telecommunications service.
             1085          (b) "Ancillary service" includes:
             1086          (i) a conference bridging service;
             1087          (ii) a detailed communications billing service;
             1088          (iii) directory assistance;
             1089          (iv) a vertical service; or
             1090          (v) a voice mail service.
             1091          (13) "Area agency on aging" is as defined in Section 62A-3-101 .
             1092          (14) "Assisted amusement device" means an amusement device, skill device, or ride
             1093      device that is started and stopped by an individual:
             1094          (a) who is not the purchaser or renter of the right to use or operate the amusement
             1095      device, skill device, or ride device; and
             1096          (b) at the direction of the seller of the right to use the amusement device, skill device,
             1097      or ride device.
             1098          (15) "Assisted cleaning or washing of tangible personal property" means cleaning or
             1099      washing of tangible personal property if the cleaning or washing labor is primarily performed
             1100      by an individual:
             1101          (a) who is not the purchaser of the cleaning or washing of the tangible personal
             1102      property; and
             1103          (b) at the direction of the seller of the cleaning or washing of the tangible personal
             1104      property.
             1105          (16) "Authorized carrier" means:
             1106          (a) in the case of vehicles operated over public highways, the holder of credentials
             1107      indicating that the vehicle is or will be operated pursuant to both the International Registration
             1108      Plan and the International Fuel Tax Agreement;
             1109          (b) in the case of aircraft, the holder of a Federal Aviation Administration operating
             1110      certificate or air carrier's operating certificate; or
             1111          (c) in the case of locomotives, freight cars, railroad work equipment, or other rolling
             1112      stock, the holder of a certificate issued by the United States Surface Transportation Board.


             1113          (17) (a) Except as provided in Subsection (17)(b), "biomass energy" means any of the
             1114      following that is used as the primary source of energy to produce fuel or electricity:
             1115          (i) material from a plant or tree; or
             1116          (ii) other organic matter that is available on a renewable basis, including:
             1117          (A) slash and brush from forests and woodlands;
             1118          (B) animal waste;
             1119          (C) methane produced:
             1120          (I) at landfills; or
             1121          (II) as a byproduct of the treatment of wastewater residuals;
             1122          (D) aquatic plants; and
             1123          (E) agricultural products.
             1124          (b) "Biomass energy" does not include:
             1125          (i) black liquor;
             1126          (ii) treated woods; or
             1127          (iii) biomass from municipal solid waste other than methane produced:
             1128          (A) at landfills; or
             1129          (B) as a byproduct of the treatment of wastewater residuals.
             1130          (18) (a) "Bundled transaction" means the sale of two or more items of tangible personal
             1131      property, products, or services if the tangible personal property, products, or services are:
             1132          (i) distinct and identifiable; and
             1133          (ii) sold for one nonitemized price.
             1134          (b) "Bundled transaction" does not include:
             1135          (i) the sale of tangible personal property if the sales price varies, or is negotiable, on
             1136      the basis of the selection by the purchaser of the items of tangible personal property included in
             1137      the transaction;
             1138          (ii) the sale of real property;
             1139          (iii) the sale of services to real property;
             1140          (iv) the retail sale of tangible personal property and a service if:
             1141          (A) the tangible personal property:
             1142          (I) is essential to the use of the service; and
             1143          (II) is provided exclusively in connection with the service; and


             1144          (B) the service is the true object of the transaction;
             1145          (v) the retail sale of two services if:
             1146          (A) one service is provided that is essential to the use or receipt of a second service;
             1147          (B) the first service is provided exclusively in connection with the second service; and
             1148          (C) the second service is the true object of the transaction;
             1149          (vi) a transaction that includes tangible personal property or a product subject to
             1150      taxation under this chapter and tangible personal property or a product that is not subject to
             1151      taxation under this chapter if the:
             1152          (A) seller's purchase price of the tangible personal property or product subject to
             1153      taxation under this chapter is de minimis; or
             1154          (B) seller's sales price of the tangible personal property or product subject to taxation
             1155      under this chapter is de minimis; and
             1156          (vii) the retail sale of tangible personal property that is not subject to taxation under
             1157      this chapter and tangible personal property that is subject to taxation under this chapter if:
             1158          (A) that retail sale includes:
             1159          (I) food and food ingredients;
             1160          (II) a drug;
             1161          (III) durable medical equipment;
             1162          (IV) mobility enhancing equipment;
             1163          (V) an over-the-counter drug;
             1164          (VI) a prosthetic device; or
             1165          (VII) a medical supply; and
             1166          (B) subject to Subsection (18)(f):
             1167          (I) the seller's purchase price of the tangible personal property subject to taxation under
             1168      this chapter is 50% or less of the seller's total purchase price of that retail sale; or
             1169          (II) the seller's sales price of the tangible personal property subject to taxation under
             1170      this chapter is 50% or less of the seller's total sales price of that retail sale.
             1171          (c) (i) For purposes of Subsection (18)(a)(i), tangible personal property, a product, or a
             1172      service that is distinct and identifiable does not include:
             1173          (A) packaging that:
             1174          (I) accompanies the sale of the tangible personal property, product, or service; and


             1175          (II) is incidental or immaterial to the sale of the tangible personal property, product, or
             1176      service;
             1177          (B) tangible personal property, a product, or a service provided free of charge with the
             1178      purchase of another item of tangible personal property, a product, or a service; or
             1179          (C) an item of tangible personal property, a product, or a service included in the
             1180      definition of "purchase price."
             1181          (ii) For purposes of Subsection (18)(c)(i)(B), an item of tangible personal property, a
             1182      product, or a service is provided free of charge with the purchase of another item of tangible
             1183      personal property, a product, or a service if the sales price of the purchased item of tangible
             1184      personal property, product, or service does not vary depending on the inclusion of the tangible
             1185      personal property, product, or service provided free of charge.
             1186          (d) (i) For purposes of Subsection (18)(a)(ii), property sold for one nonitemized price
             1187      does not include a price that is separately identified by tangible personal property, product, or
             1188      service on the following, regardless of whether the following is in paper format or electronic
             1189      format:
             1190          (A) a binding sales document; or
             1191          (B) another supporting sales-related document that is available to a purchaser.
             1192          (ii) For purposes of Subsection (18)(d)(i), a binding sales document or another
             1193      supporting sales-related document that is available to a purchaser includes:
             1194          (A) a bill of sale;
             1195          (B) a contract;
             1196          (C) an invoice;
             1197          (D) a lease agreement;
             1198          (E) a periodic notice of rates and services;
             1199          (F) a price list;
             1200          (G) a rate card;
             1201          (H) a receipt; or
             1202          (I) a service agreement.
             1203          (e) (i) For purposes of Subsection (18)(b)(vi), the sales price of tangible personal
             1204      property or a product subject to taxation under this chapter is de minimis if:
             1205          (A) the seller's purchase price of the tangible personal property or product is 10% or


             1206      less of the seller's total purchase price of the bundled transaction; or
             1207          (B) the seller's sales price of the tangible personal property or product is 10% or less of
             1208      the seller's total sales price of the bundled transaction.
             1209          (ii) For purposes of Subsection (18)(b)(vi), a seller:
             1210          (A) shall use the seller's purchase price or the seller's sales price to determine if the
             1211      purchase price or sales price of the tangible personal property or product subject to taxation
             1212      under this chapter is de minimis; and
             1213          (B) may not use a combination of the seller's purchase price and the seller's sales price
             1214      to determine if the purchase price or sales price of the tangible personal property or product
             1215      subject to taxation under this chapter is de minimis.
             1216          (iii) For purposes of Subsection (18)(b)(vi), a seller shall use the full term of a service
             1217      contract to determine if the sales price of tangible personal property or a product is de minimis.
             1218          (f) For purposes of Subsection (18)(b)(vii)(B), a seller may not use a combination of
             1219      the seller's purchase price and the seller's sales price to determine if tangible personal property
             1220      subject to taxation under this chapter is 50% or less of the seller's total purchase price or sales
             1221      price of that retail sale.
             1222          (19) "Certified automated system" means software certified by the governing board of
             1223      the agreement that:
             1224          (a) calculates the agreement sales and use tax imposed within a local taxing
             1225      jurisdiction:
             1226          (i) on a transaction; and
             1227          (ii) in the states that are members of the agreement;
             1228          (b) determines the amount of agreement sales and use tax to remit to a state that is a
             1229      member of the agreement; and
             1230          (c) maintains a record of the transaction described in Subsection (19)(a)(i).
             1231          (20) "Certified service provider" means an agent certified:
             1232          (a) by the governing board of the agreement; and
             1233          (b) to perform all of a seller's sales and use tax functions for an agreement sales and
             1234      use tax other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's
             1235      own purchases.
             1236          (21) (a) Subject to Subsection (21)(b), "clothing" means all human wearing apparel


             1237      suitable for general use.
             1238          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1239      commission shall make rules:
             1240          (i) listing the items that constitute "clothing"; and
             1241          (ii) that are consistent with the list of items that constitute "clothing" under the
             1242      agreement.
             1243          (22) "Coal-to-liquid" means the process of converting coal into a liquid synthetic fuel.
             1244          (23) "Commercial use" means the use of gas, electricity, heat, coal, fuel oil, or other
             1245      fuels that does not constitute industrial use under Subsection (51) or residential use under
             1246      Subsection (101).
             1247          (24) (a) "Common carrier" means a person engaged in or transacting the business of
             1248      transporting passengers, freight, merchandise, or other property for hire within this state.
             1249          (b) (i) "Common carrier" does not include a person who, at the time the person is
             1250      traveling to or from that person's place of employment, transports a passenger to or from the
             1251      passenger's place of employment.
             1252          (ii) For purposes of Subsection (24)(b)(i), in accordance with Title 63G, Chapter 3,
             1253      Utah Administrative Rulemaking Act, the commission may make rules defining what
             1254      constitutes a person's place of employment.
             1255          (25) "Component part" includes:
             1256          (a) poultry, dairy, and other livestock feed, and their components;
             1257          (b) baling ties and twine used in the baling of hay and straw;
             1258          (c) fuel used for providing temperature control of orchards and commercial
             1259      greenhouses doing a majority of their business in wholesale sales, and for providing power for
             1260      off-highway type farm machinery; and
             1261          (d) feed, seeds, and seedlings.
             1262          (26) "Computer" means an electronic device that accepts information:
             1263          (a) (i) in digital form; or
             1264          (ii) in a form similar to digital form; and
             1265          (b) manipulates that information for a result based on a sequence of instructions.
             1266          (27) "Computer software" means a set of coded instructions designed to cause:
             1267          (a) a computer to perform a task; or


             1268          (b) automatic data processing equipment to perform a task.
             1269          (28) "Computer software maintenance contract" means a contract that obligates a seller
             1270      of computer software to provide a customer with:
             1271          (a) future updates or upgrades to computer software;
             1272          (b) support services with respect to computer software; or
             1273          (c) a combination of Subsections (28)(a) and (b).
             1274          (29) (a) "Conference bridging service" means an ancillary service that links two or
             1275      more participants of an audio conference call or video conference call.
             1276          (b) "Conference bridging service" may include providing a telephone number as part of
             1277      the ancillary service described in Subsection (29)(a).
             1278          (c) "Conference bridging service" does not include a telecommunications service used
             1279      to reach the ancillary service described in Subsection (29)(a).
             1280          (30) "Construction materials" means any tangible personal property that will be
             1281      converted into real property.
             1282          (31) "Delivered electronically" means delivered to a purchaser by means other than
             1283      tangible storage media.
             1284          (32) (a) "Delivery charge" means a charge:
             1285          (i) by a seller of:
             1286          (A) tangible personal property;
             1287          (B) a product transferred electronically; or
             1288          (C) services; and
             1289          (ii) for preparation and delivery of the tangible personal property, product transferred
             1290      electronically, or services described in Subsection (32)(a)(i) to a location designated by the
             1291      purchaser.
             1292          (b) "Delivery charge" includes a charge for the following:
             1293          (i) transportation;
             1294          (ii) shipping;
             1295          (iii) postage;
             1296          (iv) handling;
             1297          (v) crating; or
             1298          (vi) packing.


             1299          (33) "Detailed telecommunications billing service" means an ancillary service of
             1300      separately stating information pertaining to individual calls on a customer's billing statement.
             1301          (34) "Dietary supplement" means a product, other than tobacco, that:
             1302          (a) is intended to supplement the diet;
             1303          (b) contains one or more of the following dietary ingredients:
             1304          (i) a vitamin;
             1305          (ii) a mineral;
             1306          (iii) an herb or other botanical;
             1307          (iv) an amino acid;
             1308          (v) a dietary substance for use by humans to supplement the diet by increasing the total
             1309      dietary intake; or
             1310          (vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient
             1311      described in Subsections (34)(b)(i) through (v);
             1312          (c) (i) except as provided in Subsection (34)(c)(ii), is intended for ingestion in:
             1313          (A) tablet form;
             1314          (B) capsule form;
             1315          (C) powder form;
             1316          (D) softgel form;
             1317          (E) gelcap form; or
             1318          (F) liquid form; or
             1319          (ii) notwithstanding Subsection (34)(c)(i), if the product is not intended for ingestion in
             1320      a form described in Subsections (34)(c)(i)(A) through (F), is not represented:
             1321          (A) as conventional food; and
             1322          (B) for use as a sole item of:
             1323          (I) a meal; or
             1324          (II) the diet; and
             1325          (d) is required to be labeled as a dietary supplement:
             1326          (i) identifiable by the "Supplemental Facts" box found on the label; and
             1327          (ii) as required by 21 C.F.R. Sec. 101.36.
             1328          (35) (a) "Direct mail" means printed material delivered or distributed by United States
             1329      mail or other delivery service:


             1330          (i) to:
             1331          (A) a mass audience; or
             1332          (B) addressees on a mailing list provided:
             1333          (I) by a purchaser of the mailing list; or
             1334          (II) at the discretion of the purchaser of the mailing list; and
             1335          (ii) if the cost of the printed material is not billed directly to the recipients.
             1336          (b) "Direct mail" includes tangible personal property supplied directly or indirectly by a
             1337      purchaser to a seller of direct mail for inclusion in a package containing the printed material.
             1338          (c) "Direct mail" does not include multiple items of printed material delivered to a
             1339      single address.
             1340          (36) "Directory assistance" means an ancillary service of providing:
             1341          (a) address information; or
             1342          (b) telephone number information.
             1343          (37) (a) "Disposable home medical equipment or supplies" means medical equipment
             1344      or supplies that:
             1345          (i) cannot withstand repeated use; and
             1346          (ii) are purchased by, for, or on behalf of a person other than:
             1347          (A) a health care facility as defined in Section 26-21-2 ;
             1348          (B) a health care provider as defined in Section 78B-3-403 ;
             1349          (C) an office of a health care provider described in Subsection (37)(a)(ii)(B); or
             1350          (D) a person similar to a person described in Subsections (37)(a)(ii)(A) through (C).
             1351          (b) "Disposable home medical equipment or supplies" does not include:
             1352          (i) a drug;
             1353          (ii) durable medical equipment;
             1354          (iii) a hearing aid;
             1355          (iv) a hearing aid accessory;
             1356          (v) mobility enhancing equipment; or
             1357          (vi) tangible personal property used to correct impaired vision, including:
             1358          (A) eyeglasses; or
             1359          (B) contact lenses.
             1360          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the


             1361      commission may by rule define what constitutes medical equipment or supplies.
             1362          (38) (a) "Drug" means a compound, substance, or preparation, or a component of a
             1363      compound, substance, or preparation that is:
             1364          (i) recognized in:
             1365          (A) the official United States Pharmacopoeia;
             1366          (B) the official Homeopathic Pharmacopoeia of the United States;
             1367          (C) the official National Formulary; or
             1368          (D) a supplement to a publication listed in Subsections (38)(a)(i)(A) through (C);
             1369          (ii) intended for use in the:
             1370          (A) diagnosis of disease;
             1371          (B) cure of disease;
             1372          (C) mitigation of disease;
             1373          (D) treatment of disease; or
             1374          (E) prevention of disease; or
             1375          (iii) intended to affect:
             1376          (A) the structure of the body; or
             1377          (B) any function of the body.
             1378          (b) "Drug" does not include:
             1379          (i) food and food ingredients;
             1380          (ii) a dietary supplement;
             1381          (iii) an alcoholic beverage; or
             1382          (iv) a prosthetic device.
             1383          (39) (a) Except as provided in Subsection (39)(c), "durable medical equipment" means
             1384      equipment that:
             1385          (i) can withstand repeated use;
             1386          (ii) is primarily and customarily used to serve a medical purpose;
             1387          (iii) generally is not useful to a person in the absence of illness or injury; and
             1388          (iv) is not worn in or on the body.
             1389          (b) "Durable medical equipment" includes parts used in the repair or replacement of the
             1390      equipment described in Subsection (39)(a).
             1391          (c) Notwithstanding Subsection (39)(a), "durable medical equipment" does not include


             1392      mobility enhancing equipment.
             1393          (40) "Electronic" means:
             1394          (a) relating to technology; and
             1395          (b) having:
             1396          (i) electrical capabilities;
             1397          (ii) digital capabilities;
             1398          (iii) magnetic capabilities;
             1399          (iv) wireless capabilities;
             1400          (v) optical capabilities;
             1401          (vi) electromagnetic capabilities; or
             1402          (vii) capabilities similar to Subsections (40)(b)(i) through (vi).
             1403          (41) "Employee" is as defined in Section 59-10-401 .
             1404          (42) "Fixed guideway" means a public transit facility that uses and occupies:
             1405          (a) rail for the use of public transit; or
             1406          (b) a separate right-of-way for the use of public transit.
             1407          (43) "Fixed wing turbine powered aircraft" means an aircraft that:
             1408          (a) is powered by turbine engines;
             1409          (b) operates on jet fuel; and
             1410          (c) has wings that are permanently attached to the fuselage of the aircraft.
             1411          (44) "Fixed wireless service" means a telecommunications service that provides radio
             1412      communication between fixed points.
             1413          (45) (a) "Food and food ingredients" means substances:
             1414          (i) regardless of whether the substances are in:
             1415          (A) liquid form;
             1416          (B) concentrated form;
             1417          (C) solid form;
             1418          (D) frozen form;
             1419          (E) dried form; or
             1420          (F) dehydrated form; and
             1421          (ii) that are:
             1422          (A) sold for:


             1423          (I) ingestion by humans; or
             1424          (II) chewing by humans; and
             1425          (B) consumed for the substance's:
             1426          (I) taste; or
             1427          (II) nutritional value.
             1428          (b) "Food and food ingredients" includes an item described in Subsection (86)(b)(iii).
             1429          (c) "Food and food ingredients" does not include:
             1430          (i) an alcoholic beverage;
             1431          (ii) tobacco; or
             1432          (iii) prepared food.
             1433          (46) (a) "Fundraising sales" means sales:
             1434          (i) (A) made by a school; or
             1435          (B) made by a school student;
             1436          (ii) that are for the purpose of raising funds for the school to purchase equipment,
             1437      materials, or provide transportation; and
             1438          (iii) that are part of an officially sanctioned school activity.
             1439          (b) For purposes of Subsection (46)(a)(iii), "officially sanctioned school activity"
             1440      means a school activity:
             1441          (i) that is conducted in accordance with a formal policy adopted by the school or school
             1442      district governing the authorization and supervision of fundraising activities;
             1443          (ii) that does not directly or indirectly compensate an individual teacher or other
             1444      educational personnel by direct payment, commissions, or payment in kind; and
             1445          (iii) the net or gross revenues from which are deposited in a dedicated account
             1446      controlled by the school or school district.
             1447          (47) "Geothermal energy" means energy contained in heat that continuously flows
             1448      outward from the earth that is used as the sole source of energy to produce electricity.
             1449          (48) "Governing board of the agreement" means the governing board of the agreement
             1450      that is:
             1451          (a) authorized to administer the agreement; and
             1452          (b) established in accordance with the agreement.
             1453          (49) (a) For purposes of Subsection 59-12-104 (41), "governmental entity" means:


             1454          (i) the executive branch of the state, including all departments, institutions, boards,
             1455      divisions, bureaus, offices, commissions, and committees;
             1456          (ii) the judicial branch of the state, including the courts, the Judicial Council, the
             1457      Office of the Court Administrator, and similar administrative units in the judicial branch;
             1458          (iii) the legislative branch of the state, including the House of Representatives, the
             1459      Senate, the Legislative Printing Office, the Office of Legislative Research and General
             1460      Counsel, the Office of the Legislative Auditor General, and the Office of the Legislative Fiscal
             1461      Analyst;
             1462          (iv) the National Guard;
             1463          (v) an independent entity as defined in Section 63E-1-102 ; or
             1464          (vi) a political subdivision as defined in Section 17B-1-102 .
             1465          (b) "Governmental entity" does not include the state systems of public and higher
             1466      education, including:
             1467          (i) a college campus of the Utah College of Applied Technology;
             1468          (ii) a school;
             1469          (iii) the State Board of Education;
             1470          (iv) the State Board of Regents; or
             1471          (v) an institution of higher education.
             1472          (50) "Hydroelectric energy" means water used as the sole source of energy to produce
             1473      electricity.
             1474          (51) "Industrial use" means the use of natural gas, electricity, heat, coal, fuel oil, or
             1475      other fuels:
             1476          (a) in mining or extraction of minerals;
             1477          (b) in agricultural operations to produce an agricultural product up to the time of
             1478      harvest or placing the agricultural product into a storage facility, including:
             1479          (i) commercial greenhouses;
             1480          (ii) irrigation pumps;
             1481          (iii) farm machinery;
             1482          (iv) implements of husbandry as defined in Subsection 41-1a-102 [(23)](22) that are not
             1483      registered under Title 41, Chapter 1a, Part 2, Registration; and
             1484          (v) other farming activities;


             1485          (c) in manufacturing tangible personal property at an establishment described in SIC
             1486      Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal
             1487      Executive Office of the President, Office of Management and Budget;
             1488          (d) by a scrap recycler if:
             1489          (i) from a fixed location, the scrap recycler utilizes machinery or equipment to process
             1490      one or more of the following items into prepared grades of processed materials for use in new
             1491      products:
             1492          (A) iron;
             1493          (B) steel;
             1494          (C) nonferrous metal;
             1495          (D) paper;
             1496          (E) glass;
             1497          (F) plastic;
             1498          (G) textile; or
             1499          (H) rubber; and
             1500          (ii) the new products under Subsection (51)(d)(i) would otherwise be made with
             1501      nonrecycled materials; or
             1502          (e) in producing a form of energy or steam described in Subsection 54-2-1 (2)(a) by a
             1503      cogeneration facility as defined in Section 54-2-1 .
             1504          (52) (a) Except as provided in Subsection (52)(b), "installation charge" means a charge
             1505      for installing:
             1506          (i) tangible personal property; or
             1507          (ii) a product transferred electronically.
             1508          (b) "Installation charge" does not include a charge for:
             1509          (i) repairs or renovations of:
             1510          (A) tangible personal property; or
             1511          (B) a product transferred electronically; or
             1512          (ii) attaching tangible personal property or a product transferred electronically:
             1513          (A) to other tangible personal property; and
             1514          (B) as part of a manufacturing or fabrication process.
             1515          (53) "Institution of higher education" means an institution of higher education listed in


             1516      Section 53B-2-101 .
             1517          (54) (a) "Lease" or "rental" means a transfer of possession or control of tangible
             1518      personal property or a product transferred electronically for:
             1519          (i) (A) a fixed term; or
             1520          (B) an indeterminate term; and
             1521          (ii) consideration.
             1522          (b) "Lease" or "rental" includes an agreement covering a motor vehicle and trailer if the
             1523      amount of consideration may be increased or decreased by reference to the amount realized
             1524      upon sale or disposition of the property as defined in Section 7701(h)(1), Internal Revenue
             1525      Code.
             1526          (c) "Lease" or "rental" does not include:
             1527          (i) a transfer of possession or control of property under a security agreement or
             1528      deferred payment plan that requires the transfer of title upon completion of the required
             1529      payments;
             1530          (ii) a transfer of possession or control of property under an agreement that requires the
             1531      transfer of title:
             1532          (A) upon completion of required payments; and
             1533          (B) if the payment of an option price does not exceed the greater of:
             1534          (I) $100; or
             1535          (II) 1% of the total required payments; or
             1536          (iii) providing tangible personal property along with an operator for a fixed period of
             1537      time or an indeterminate period of time if the operator is necessary for equipment to perform as
             1538      designed.
             1539          (d) For purposes of Subsection (54)(c)(iii), an operator is necessary for equipment to
             1540      perform as designed if the operator's duties exceed the:
             1541          (i) set-up of tangible personal property;
             1542          (ii) maintenance of tangible personal property; or
             1543          (iii) inspection of tangible personal property.
             1544          (55) "Life science establishment" means an establishment in this state that is classified
             1545      under the following NAICS codes of the 2007 North American Industry Classification System
             1546      of the federal Executive Office of the President, Office of Management and Budget:


             1547          (a) NAICS Code 33911, Medical Equipment and Supplies Manufacturing;
             1548          (b) NAICS Code 334510, Electromedical and Electrotherapeutic Apparatus
             1549      Manufacturing; or
             1550          (c) NAICS Code 334517, Irradiation Apparatus Manufacturing.
             1551          (56) "Life science research and development facility" means a facility owned, leased,
             1552      or rented by a life science establishment if research and development is performed in 51% or
             1553      more of the total area of the facility.
             1554          (57) "Load and leave" means delivery to a purchaser by use of a tangible storage media
             1555      if the tangible storage media is not physically transferred to the purchaser.
             1556          (58) "Local taxing jurisdiction" means a:
             1557          (a) county that is authorized to impose an agreement sales and use tax;
             1558          (b) city that is authorized to impose an agreement sales and use tax; or
             1559          (c) town that is authorized to impose an agreement sales and use tax.
             1560          (59) "Manufactured home" is as defined in Section 15A-1-302 .
             1561          (60) For purposes of Section 59-12-104 , "manufacturing facility" means:
             1562          (a) an establishment described in SIC Codes 2000 to 3999 of the 1987 Standard
             1563      Industrial Classification Manual of the federal Executive Office of the President, Office of
             1564      Management and Budget;
             1565          (b) a scrap recycler if:
             1566          (i) from a fixed location, the scrap recycler utilizes machinery or equipment to process
             1567      one or more of the following items into prepared grades of processed materials for use in new
             1568      products:
             1569          (A) iron;
             1570          (B) steel;
             1571          (C) nonferrous metal;
             1572          (D) paper;
             1573          (E) glass;
             1574          (F) plastic;
             1575          (G) textile; or
             1576          (H) rubber; and
             1577          (ii) the new products under Subsection (60)(b)(i) would otherwise be made with


             1578      nonrecycled materials; or
             1579          (c) a cogeneration facility as defined in Section 54-2-1 .
             1580          (61) "Member of the immediate family of the producer" means a person who is related
             1581      to a producer described in Subsection 59-12-104 (20)(a) as a:
             1582          (a) child or stepchild, regardless of whether the child or stepchild is:
             1583          (i) an adopted child or adopted stepchild; or
             1584          (ii) a foster child or foster stepchild;
             1585          (b) grandchild or stepgrandchild;
             1586          (c) grandparent or stepgrandparent;
             1587          (d) nephew or stepnephew;
             1588          (e) niece or stepniece;
             1589          (f) parent or stepparent;
             1590          (g) sibling or stepsibling;
             1591          (h) spouse;
             1592          (i) person who is the spouse of a person described in Subsections (61)(a) through (g);
             1593      or
             1594          (j) person similar to a person described in Subsections (61)(a) through (i) as
             1595      determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah
             1596      Administrative Rulemaking Act.
             1597          (62) "Mobile home" is as defined in Section 15A-1-302 .
             1598          (63) "Mobile telecommunications service" is as defined in the Mobile
             1599      Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
             1600          (64) (a) "Mobile wireless service" means a telecommunications service, regardless of
             1601      the technology used, if:
             1602          (i) the origination point of the conveyance, routing, or transmission is not fixed;
             1603          (ii) the termination point of the conveyance, routing, or transmission is not fixed; or
             1604          (iii) the origination point described in Subsection (64)(a)(i) and the termination point
             1605      described in Subsection (64)(a)(ii) are not fixed.
             1606          (b) "Mobile wireless service" includes a telecommunications service that is provided
             1607      by a commercial mobile radio service provider.
             1608          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the


             1609      commission may by rule define "commercial mobile radio service provider."
             1610          (65) (a) Except as provided in Subsection (65)(c), "mobility enhancing equipment"
             1611      means equipment that is:
             1612          (i) primarily and customarily used to provide or increase the ability to move from one
             1613      place to another;
             1614          (ii) appropriate for use in a:
             1615          (A) home; or
             1616          (B) motor vehicle; and
             1617          (iii) not generally used by persons with normal mobility.
             1618          (b) "Mobility enhancing equipment" includes parts used in the repair or replacement of
             1619      the equipment described in Subsection (65)(a).
             1620          (c) Notwithstanding Subsection (65)(a), "mobility enhancing equipment" does not
             1621      include:
             1622          (i) a motor vehicle;
             1623          (ii) equipment on a motor vehicle if that equipment is normally provided by the motor
             1624      vehicle manufacturer;
             1625          (iii) durable medical equipment; or
             1626          (iv) a prosthetic device.
             1627          (66) "Model 1 seller" means a seller registered under the agreement that has selected a
             1628      certified service provider as the seller's agent to perform all of the seller's sales and use tax
             1629      functions for agreement sales and use taxes other than the seller's obligation under Section
             1630      59-12-124 to remit a tax on the seller's own purchases.
             1631          (67) "Model 2 seller" means a seller registered under the agreement that:
             1632          (a) except as provided in Subsection (67)(b), has selected a certified automated system
             1633      to perform the seller's sales tax functions for agreement sales and use taxes; and
             1634          (b) notwithstanding Subsection (67)(a), retains responsibility for remitting all of the
             1635      sales tax:
             1636          (i) collected by the seller; and
             1637          (ii) to the appropriate local taxing jurisdiction.
             1638          (68) (a) Subject to Subsection (68)(b), "model 3 seller" means a seller registered under
             1639      the agreement that has:


             1640          (i) sales in at least five states that are members of the agreement;
             1641          (ii) total annual sales revenues of at least $500,000,000;
             1642          (iii) a proprietary system that calculates the amount of tax:
             1643          (A) for an agreement sales and use tax; and
             1644          (B) due to each local taxing jurisdiction; and
             1645          (iv) entered into a performance agreement with the governing board of the agreement.
             1646          (b) For purposes of Subsection (68)(a), "model 3 seller" includes an affiliated group of
             1647      sellers using the same proprietary system.
             1648          (69) "Model 4 seller" means a seller that is registered under the agreement and is not a
             1649      model 1 seller, model 2 seller, or model 3 seller.
             1650          (70) "Modular home" means a modular unit as defined in Section 15A-1-302 .
             1651          (71) "Motor vehicle" is as defined in Section 41-1a-102 .
             1652          (72) "Oil sands" means impregnated bituminous sands that:
             1653          (a) contain a heavy, thick form of petroleum that is released when heated, mixed with
             1654      other hydrocarbons, or otherwise treated;
             1655          (b) yield mixtures of liquid hydrocarbon; and
             1656          (c) require further processing other than mechanical blending before becoming finished
             1657      petroleum products.
             1658          (73) "Oil shale" means a group of fine black to dark brown shales containing kerogen
             1659      material that yields petroleum upon heating and distillation.
             1660          (74) "Optional computer software maintenance contract" means a computer software
             1661      maintenance contract that a customer is not obligated to purchase as a condition to the retail
             1662      sale of computer software.
             1663          (75) (a) "Other fuels" means products that burn independently to produce heat or
             1664      energy.
             1665          (b) "Other fuels" includes oxygen when it is used in the manufacturing of tangible
             1666      personal property.
             1667          (76) (a) "Paging service" means a telecommunications service that provides
             1668      transmission of a coded radio signal for the purpose of activating a specific pager.
             1669          (b) For purposes of Subsection (76)(a), the transmission of a coded radio signal
             1670      includes a transmission by message or sound.


             1671          (77) "Pawnbroker" is as defined in Section 13-32a-102 .
             1672          (78) "Pawn transaction" is as defined in Section 13-32a-102 .
             1673          (79) (a) "Permanently attached to real property" means that for tangible personal
             1674      property attached to real property:
             1675          (i) the attachment of the tangible personal property to the real property:
             1676          (A) is essential to the use of the tangible personal property; and
             1677          (B) suggests that the tangible personal property will remain attached to the real
             1678      property in the same place over the useful life of the tangible personal property; or
             1679          (ii) if the tangible personal property is detached from the real property, the detachment
             1680      would:
             1681          (A) cause substantial damage to the tangible personal property; or
             1682          (B) require substantial alteration or repair of the real property to which the tangible
             1683      personal property is attached.
             1684          (b) "Permanently attached to real property" includes:
             1685          (i) the attachment of an accessory to the tangible personal property if the accessory is:
             1686          (A) essential to the operation of the tangible personal property; and
             1687          (B) attached only to facilitate the operation of the tangible personal property;
             1688          (ii) a temporary detachment of tangible personal property from real property for a
             1689      repair or renovation if the repair or renovation is performed where the tangible personal
             1690      property and real property are located; or
             1691          (iii) property attached to oil, gas, or water pipelines, except for the property listed in
             1692      Subsection (79)(c)(iii) or (iv).
             1693          (c) "Permanently attached to real property" does not include:
             1694          (i) the attachment of portable or movable tangible personal property to real property if
             1695      that portable or movable tangible personal property is attached to real property only for:
             1696          (A) convenience;
             1697          (B) stability; or
             1698          (C) for an obvious temporary purpose;
             1699          (ii) the detachment of tangible personal property from real property except for the
             1700      detachment described in Subsection (79)(b)(ii);
             1701          (iii) an attachment of the following tangible personal property to real property if the


             1702      attachment to real property is only through a line that supplies water, electricity, gas,
             1703      telecommunications, cable, or supplies a similar item as determined by the commission by rule
             1704      made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act:
             1705          (A) a computer;
             1706          (B) a telephone;
             1707          (C) a television; or
             1708          (D) tangible personal property similar to Subsections (79)(c)(iii)(A) through (C) as
             1709      determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah
             1710      Administrative Rulemaking Act; or
             1711          (iv) an item listed in Subsection (117)(c).
             1712          (80) "Person" includes any individual, firm, partnership, joint venture, association,
             1713      corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city,
             1714      municipality, district, or other local governmental entity of the state, or any group or
             1715      combination acting as a unit.
             1716          (81) "Place of primary use":
             1717          (a) for telecommunications service other than mobile telecommunications service,
             1718      means the street address representative of where the customer's use of the telecommunications
             1719      service primarily occurs, which shall be:
             1720          (i) the residential street address of the customer; or
             1721          (ii) the primary business street address of the customer; or
             1722          (b) for mobile telecommunications service, is as defined in the Mobile
             1723      Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
             1724          (82) (a) "Postpaid calling service" means a telecommunications service a person
             1725      obtains by making a payment on a call-by-call basis:
             1726          (i) through the use of a:
             1727          (A) bank card;
             1728          (B) credit card;
             1729          (C) debit card; or
             1730          (D) travel card; or
             1731          (ii) by a charge made to a telephone number that is not associated with the origination
             1732      or termination of the telecommunications service.


             1733          (b) "Postpaid calling service" includes a service, except for a prepaid wireless calling
             1734      service, that would be a prepaid wireless calling service if the service were exclusively a
             1735      telecommunications service.
             1736          (83) "Postproduction" means an activity related to the finishing or duplication of a
             1737      medium described in Subsection 59-12-104 (54)(a).
             1738          (84) "Prepaid calling service" means a telecommunications service:
             1739          (a) that allows a purchaser access to telecommunications service that is exclusively
             1740      telecommunications service;
             1741          (b) that:
             1742          (i) is paid for in advance; and
             1743          (ii) enables the origination of a call using an:
             1744          (A) access number; or
             1745          (B) authorization code;
             1746          (c) that is dialed:
             1747          (i) manually; or
             1748          (ii) electronically; and
             1749          (d) sold in predetermined units or dollars that decline:
             1750          (i) by a known amount; and
             1751          (ii) with use.
             1752          (85) "Prepaid wireless calling service" means a telecommunications service:
             1753          (a) that provides the right to utilize:
             1754          (i) mobile wireless service; and
             1755          (ii) other service that is not a telecommunications service, including:
             1756          (A) the download of a product transferred electronically;
             1757          (B) a content service; or
             1758          (C) an ancillary service;
             1759          (b) that:
             1760          (i) is paid for in advance; and
             1761          (ii) enables the origination of a call using an:
             1762          (A) access number; or
             1763          (B) authorization code;


             1764          (c) that is dialed:
             1765          (i) manually; or
             1766          (ii) electronically; and
             1767          (d) sold in predetermined units or dollars that decline:
             1768          (i) by a known amount; and
             1769          (ii) with use.
             1770          (86) (a) "Prepared food" means:
             1771          (i) food:
             1772          (A) sold in a heated state; or
             1773          (B) heated by a seller;
             1774          (ii) two or more food ingredients mixed or combined by the seller for sale as a single
             1775      item; or
             1776          (iii) except as provided in Subsection (86)(c), food sold with an eating utensil provided
             1777      by the seller, including a:
             1778          (A) plate;
             1779          (B) knife;
             1780          (C) fork;
             1781          (D) spoon;
             1782          (E) glass;
             1783          (F) cup;
             1784          (G) napkin; or
             1785          (H) straw.
             1786          (b) "Prepared food" does not include:
             1787          (i) food that a seller only:
             1788          (A) cuts;
             1789          (B) repackages; or
             1790          (C) pasteurizes; or
             1791          (ii) (A) the following:
             1792          (I) raw egg;
             1793          (II) raw fish;
             1794          (III) raw meat;


             1795          (IV) raw poultry; or
             1796          (V) a food containing an item described in Subsections (86)(b)(ii)(A)(I) through (IV);
             1797      and
             1798          (B) if the Food and Drug Administration recommends in Chapter 3, Part 401.11 of the
             1799      Food and Drug Administration's Food Code that a consumer cook the items described in
             1800      Subsection (86)(b)(ii)(A) to prevent food borne illness; or
             1801          (iii) the following if sold without eating utensils provided by the seller:
             1802          (A) food and food ingredients sold by a seller if the seller's proper primary
             1803      classification under the 2002 North American Industry Classification System of the federal
             1804      Executive Office of the President, Office of Management and Budget, is manufacturing in
             1805      Sector 311, Food Manufacturing, except for Subsector 3118, Bakeries and Tortilla
             1806      Manufacturing;
             1807          (B) food and food ingredients sold in an unheated state:
             1808          (I) by weight or volume; and
             1809          (II) as a single item; or
             1810          (C) a bakery item, including:
             1811          (I) a bagel;
             1812          (II) a bar;
             1813          (III) a biscuit;
             1814          (IV) bread;
             1815          (V) a bun;
             1816          (VI) a cake;
             1817          (VII) a cookie;
             1818          (VIII) a croissant;
             1819          (IX) a danish;
             1820          (X) a donut;
             1821          (XI) a muffin;
             1822          (XII) a pastry;
             1823          (XIII) a pie;
             1824          (XIV) a roll;
             1825          (XV) a tart;


             1826          (XVI) a torte; or
             1827          (XVII) a tortilla.
             1828          (c) Notwithstanding Subsection (86)(a)(iii), an eating utensil provided by the seller
             1829      does not include the following used to transport the food:
             1830          (i) a container; or
             1831          (ii) packaging.
             1832          (87) "Prescription" means an order, formula, or recipe that is issued:
             1833          (a) (i) orally;
             1834          (ii) in writing;
             1835          (iii) electronically; or
             1836          (iv) by any other manner of transmission; and
             1837          (b) by a licensed practitioner authorized by the laws of a state.
             1838          (88) (a) Except as provided in Subsection (88)(b)(ii) or (iii), "prewritten computer
             1839      software" means computer software that is not designed and developed:
             1840          (i) by the author or other creator of the computer software; and
             1841          (ii) to the specifications of a specific purchaser.
             1842          (b) "Prewritten computer software" includes:
             1843          (i) a prewritten upgrade to computer software if the prewritten upgrade to the computer
             1844      software is not designed and developed:
             1845          (A) by the author or other creator of the computer software; and
             1846          (B) to the specifications of a specific purchaser;
             1847          (ii) notwithstanding Subsection (88)(a), computer software designed and developed by
             1848      the author or other creator of the computer software to the specifications of a specific purchaser
             1849      if the computer software is sold to a person other than the purchaser; or
             1850          (iii) notwithstanding Subsection (88)(a) and except as provided in Subsection (88)(c),
             1851      prewritten computer software or a prewritten portion of prewritten computer software:
             1852          (A) that is modified or enhanced to any degree; and
             1853          (B) if the modification or enhancement described in Subsection (88)(b)(iii)(A) is
             1854      designed and developed to the specifications of a specific purchaser.
             1855          (c) Notwithstanding Subsection (88)(b)(iii), "prewritten computer software" does not
             1856      include a modification or enhancement described in Subsection (88)(b)(iii) if the charges for


             1857      the modification or enhancement are:
             1858          (i) reasonable; and
             1859          (ii) separately stated on the invoice or other statement of price provided to the
             1860      purchaser.
             1861          (89) (a) "Private communication service" means a telecommunications service:
             1862          (i) that entitles a customer to exclusive or priority use of one or more communications
             1863      channels between or among termination points; and
             1864          (ii) regardless of the manner in which the one or more communications channels are
             1865      connected.
             1866          (b) "Private communications service" includes the following provided in connection
             1867      with the use of one or more communications channels:
             1868          (i) an extension line;
             1869          (ii) a station;
             1870          (iii) switching capacity; or
             1871          (iv) another associated service that is provided in connection with the use of one or
             1872      more communications channels as defined in Section 59-12-215 .
             1873          (90) (a) Except as provided in Subsection (90)(b), "product transferred electronically"
             1874      means a product transferred electronically that would be subject to a tax under this chapter if
             1875      that product was transferred in a manner other than electronically.
             1876          (b) "Product transferred electronically" does not include:
             1877          (i) an ancillary service;
             1878          (ii) computer software; or
             1879          (iii) a telecommunications service.
             1880          (91) (a) "Prosthetic device" means a device that is worn on or in the body to:
             1881          (i) artificially replace a missing portion of the body;
             1882          (ii) prevent or correct a physical deformity or physical malfunction; or
             1883          (iii) support a weak or deformed portion of the body.
             1884          (b) "Prosthetic device" includes:
             1885          (i) parts used in the repairs or renovation of a prosthetic device;
             1886          (ii) replacement parts for a prosthetic device;
             1887          (iii) a dental prosthesis; or


             1888          (iv) a hearing aid.
             1889          (c) "Prosthetic device" does not include:
             1890          (i) corrective eyeglasses; or
             1891          (ii) contact lenses.
             1892          (92) (a) "Protective equipment" means an item:
             1893          (i) for human wear; and
             1894          (ii) that is:
             1895          (A) designed as protection:
             1896          (I) to the wearer against injury or disease; or
             1897          (II) against damage or injury of other persons or property; and
             1898          (B) not suitable for general use.
             1899          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1900      commission shall make rules:
             1901          (i) listing the items that constitute "protective equipment"; and
             1902          (ii) that are consistent with the list of items that constitute "protective equipment"
             1903      under the agreement.
             1904          (93) (a) For purposes of Subsection 59-12-104 (41), "publication" means any written or
             1905      printed matter, other than a photocopy:
             1906          (i) regardless of:
             1907          (A) characteristics;
             1908          (B) copyright;
             1909          (C) form;
             1910          (D) format;
             1911          (E) method of reproduction; or
             1912          (F) source; and
             1913          (ii) made available in printed or electronic format.
             1914          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1915      commission may by rule define the term "photocopy."
             1916          (94) (a) "Purchase price" and "sales price" mean the total amount of consideration:
             1917          (i) valued in money; and
             1918          (ii) for which tangible personal property, a product transferred electronically, or


             1919      services are:
             1920          (A) sold;
             1921          (B) leased; or
             1922          (C) rented.
             1923          (b) "Purchase price" and "sales price" include:
             1924          (i) the seller's cost of the tangible personal property, a product transferred
             1925      electronically, or services sold;
             1926          (ii) expenses of the seller, including:
             1927          (A) the cost of materials used;
             1928          (B) a labor cost;
             1929          (C) a service cost;
             1930          (D) interest;
             1931          (E) a loss;
             1932          (F) the cost of transportation to the seller; or
             1933          (G) a tax imposed on the seller;
             1934          (iii) a charge by the seller for any service necessary to complete the sale; or
             1935          (iv) consideration a seller receives from a person other than the purchaser if:
             1936          (A) (I) the seller actually receives consideration from a person other than the purchaser;
             1937      and
             1938          (II) the consideration described in Subsection (94)(b)(iv)(A)(I) is directly related to a
             1939      price reduction or discount on the sale;
             1940          (B) the seller has an obligation to pass the price reduction or discount through to the
             1941      purchaser;
             1942          (C) the amount of the consideration attributable to the sale is fixed and determinable by
             1943      the seller at the time of the sale to the purchaser; and
             1944          (D) (I) (Aa) the purchaser presents a certificate, coupon, or other documentation to the
             1945      seller to claim a price reduction or discount; and
             1946          (Bb) a person other than the seller authorizes, distributes, or grants the certificate,
             1947      coupon, or other documentation with the understanding that the person other than the seller
             1948      will reimburse any seller to whom the certificate, coupon, or other documentation is presented;
             1949          (II) the purchaser identifies that purchaser to the seller as a member of a group or


             1950      organization allowed a price reduction or discount, except that a preferred customer card that is
             1951      available to any patron of a seller does not constitute membership in a group or organization
             1952      allowed a price reduction or discount; or
             1953          (III) the price reduction or discount is identified as a third party price reduction or
             1954      discount on the:
             1955          (Aa) invoice the purchaser receives; or
             1956          (Bb) certificate, coupon, or other documentation the purchaser presents.
             1957          (c) "Purchase price" and "sales price" do not include:
             1958          (i) a discount:
             1959          (A) in a form including:
             1960          (I) cash;
             1961          (II) term; or
             1962          (III) coupon;
             1963          (B) that is allowed by a seller;
             1964          (C) taken by a purchaser on a sale; and
             1965          (D) that is not reimbursed by a third party; or
             1966          (ii) the following if separately stated on an invoice, bill of sale, or similar document
             1967      provided to the purchaser:
             1968          (A) the following from credit extended on the sale of tangible personal property or
             1969      services:
             1970          (I) a carrying charge;
             1971          (II) a financing charge; or
             1972          (III) an interest charge;
             1973          (B) a delivery charge;
             1974          (C) an installation charge;
             1975          (D) a manufacturer rebate on a motor vehicle; or
             1976          (E) a tax or fee legally imposed directly on the consumer.
             1977          (95) "Purchaser" means a person to whom:
             1978          (a) a sale of tangible personal property is made;
             1979          (b) a product is transferred electronically; or
             1980          (c) a service is furnished.


             1981          (96) "Regularly rented" means:
             1982          (a) rented to a guest for value three or more times during a calendar year; or
             1983          (b) advertised or held out to the public as a place that is regularly rented to guests for
             1984      value.
             1985          (97) "Rental" is as defined in Subsection (54).
             1986          (98) (a) Except as provided in Subsection (98)(b), "repairs or renovations of tangible
             1987      personal property" means:
             1988          (i) a repair or renovation of tangible personal property that is not permanently attached
             1989      to real property; or
             1990          (ii) attaching tangible personal property or a product transferred electronically to other
             1991      tangible personal property or detaching tangible personal property or a product transferred
             1992      electronically from other tangible personal property if:
             1993          (A) the other tangible personal property to which the tangible personal property or
             1994      product transferred electronically is attached or from which the tangible personal property or
             1995      product transferred electronically is detached is not permanently attached to real property; and
             1996          (B) the attachment of tangible personal property or a product transferred electronically
             1997      to other tangible personal property or detachment of tangible personal property or a product
             1998      transferred electronically from other tangible personal property is made in conjunction with a
             1999      repair or replacement of tangible personal property or a product transferred electronically.
             2000          (b) "Repairs or renovations of tangible personal property" does not include:
             2001          (i) attaching prewritten computer software to other tangible personal property if the
             2002      other tangible personal property to which the prewritten computer software is attached is not
             2003      permanently attached to real property; or
             2004          (ii) detaching prewritten computer software from other tangible personal property if the
             2005      other tangible personal property from which the prewritten computer software is detached is
             2006      not permanently attached to real property.
             2007          (99) "Research and development" means the process of inquiry or experimentation
             2008      aimed at the discovery of facts, devices, technologies, or applications and the process of
             2009      preparing those devices, technologies, or applications for marketing.
             2010          (100) (a) "Residential telecommunications services" means a telecommunications
             2011      service or an ancillary service that is provided to an individual for personal use:


             2012          (i) at a residential address; or
             2013          (ii) at an institution, including a nursing home or a school, if the telecommunications
             2014      service or ancillary service is provided to and paid for by the individual residing at the
             2015      institution rather than the institution.
             2016          (b) For purposes of Subsection (100)(a)(i), a residential address includes an:
             2017          (i) apartment; or
             2018          (ii) other individual dwelling unit.
             2019          (101) "Residential use" means the use in or around a home, apartment building,
             2020      sleeping quarters, and similar facilities or accommodations.
             2021          (102) "Retail sale" or "sale at retail" means a sale, lease, or rental for a purpose other
             2022      than:
             2023          (a) resale;
             2024          (b) sublease; or
             2025          (c) subrent.
             2026          (103) (a) "Retailer" means any person engaged in a regularly organized business in
             2027      tangible personal property or any other taxable transaction under Subsection 59-12-103 (1), and
             2028      who is selling to the user or consumer and not for resale.
             2029          (b) "Retailer" includes commission merchants, auctioneers, and any person regularly
             2030      engaged in the business of selling to users or consumers within the state.
             2031          (104) (a) "Sale" means any transfer of title, exchange, or barter, conditional or
             2032      otherwise, in any manner, of tangible personal property or any other taxable transaction under
             2033      Subsection 59-12-103 (1), for consideration.
             2034          (b) "Sale" includes:
             2035          (i) installment and credit sales;
             2036          (ii) any closed transaction constituting a sale;
             2037          (iii) any sale of electrical energy, gas, services, or entertainment taxable under this
             2038      chapter;
             2039          (iv) any transaction if the possession of property is transferred but the seller retains the
             2040      title as security for the payment of the price; and
             2041          (v) any transaction under which right to possession, operation, or use of any article of
             2042      tangible personal property is granted under a lease or contract and the transfer of possession


             2043      would be taxable if an outright sale were made.
             2044          (105) "Sale at retail" is as defined in Subsection (102).
             2045          (106) "Sale-leaseback transaction" means a transaction by which title to tangible
             2046      personal property or a product transferred electronically that is subject to a tax under this
             2047      chapter is transferred:
             2048          (a) by a purchaser-lessee;
             2049          (b) to a lessor;
             2050          (c) for consideration; and
             2051          (d) if:
             2052          (i) the purchaser-lessee paid sales and use tax on the purchaser-lessee's initial purchase
             2053      of the tangible personal property or product transferred electronically;
             2054          (ii) the sale of the tangible personal property or product transferred electronically to the
             2055      lessor is intended as a form of financing:
             2056          (A) for the tangible personal property or product transferred electronically; and
             2057          (B) to the purchaser-lessee; and
             2058          (iii) in accordance with generally accepted accounting principles, the purchaser-lessee
             2059      is required to:
             2060          (A) capitalize the tangible personal property or product transferred electronically for
             2061      financial reporting purposes; and
             2062          (B) account for the lease payments as payments made under a financing arrangement.
             2063          (107) "Sales price" is as defined in Subsection (94).
             2064          (108) (a) "Sales relating to schools" means the following sales by, amounts paid to, or
             2065      amounts charged by a school:
             2066          (i) sales that are directly related to the school's educational functions or activities
             2067      including:
             2068          (A) the sale of:
             2069          (I) textbooks;
             2070          (II) textbook fees;
             2071          (III) laboratory fees;
             2072          (IV) laboratory supplies; or
             2073          (V) safety equipment;


             2074          (B) the sale of a uniform, protective equipment, or sports or recreational equipment
             2075      that:
             2076          (I) a student is specifically required to wear as a condition of participation in a
             2077      school-related event or school-related activity; and
             2078          (II) is not readily adaptable to general or continued usage to the extent that it takes the
             2079      place of ordinary clothing;
             2080          (C) sales of the following if the net or gross revenues generated by the sales are
             2081      deposited into a school district fund or school fund dedicated to school meals:
             2082          (I) food and food ingredients; or
             2083          (II) prepared food; or
             2084          (D) transportation charges for official school activities; or
             2085          (ii) amounts paid to or amounts charged by a school for admission to a school-related
             2086      event or school-related activity.
             2087          (b) "Sales relating to schools" does not include:
             2088          (i) bookstore sales of items that are not educational materials or supplies;
             2089          (ii) except as provided in Subsection (108)(a)(i)(B):
             2090          (A) clothing;
             2091          (B) clothing accessories or equipment;
             2092          (C) protective equipment; or
             2093          (D) sports or recreational equipment; or
             2094          (iii) amounts paid to or amounts charged by a school for admission to a school-related
             2095      event or school-related activity if the amounts paid or charged are passed through to a person:
             2096          (A) other than a:
             2097          (I) school;
             2098          (II) nonprofit organization authorized by a school board or a governing body of a
             2099      private school to organize and direct a competitive secondary school activity; or
             2100          (III) nonprofit association authorized by a school board or a governing body of a
             2101      private school to organize and direct a competitive secondary school activity; and
             2102          (B) that is required to collect sales and use taxes under this chapter.
             2103          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             2104      commission may make rules defining the term "passed through."


             2105          (109) For purposes of this section and Section 59-12-104 , "school":
             2106          (a) means:
             2107          (i) an elementary school or a secondary school that:
             2108          (A) is a:
             2109          (I) public school; or
             2110          (II) private school; and
             2111          (B) provides instruction for one or more grades kindergarten through 12; or
             2112          (ii) a public school district; and
             2113          (b) includes the Electronic High School as defined in Section 53A-15-1002 .
             2114          (110) "Seller" means a person that makes a sale, lease, or rental of:
             2115          (a) tangible personal property;
             2116          (b) a product transferred electronically; or
             2117          (c) a service.
             2118          (111) (a) "Semiconductor fabricating, processing, research, or development materials"
             2119      means tangible personal property or a product transferred electronically if the tangible personal
             2120      property or product transferred electronically is:
             2121          (i) used primarily in the process of:
             2122          (A) (I) manufacturing a semiconductor;
             2123          (II) fabricating a semiconductor; or
             2124          (III) research or development of a:
             2125          (Aa) semiconductor; or
             2126          (Bb) semiconductor manufacturing process; or
             2127          (B) maintaining an environment suitable for a semiconductor; or
             2128          (ii) consumed primarily in the process of:
             2129          (A) (I) manufacturing a semiconductor;
             2130          (II) fabricating a semiconductor; or
             2131          (III) research or development of a:
             2132          (Aa) semiconductor; or
             2133          (Bb) semiconductor manufacturing process; or
             2134          (B) maintaining an environment suitable for a semiconductor.
             2135          (b) "Semiconductor fabricating, processing, research, or development materials"


             2136      includes:
             2137          (i) parts used in the repairs or renovations of tangible personal property or a product
             2138      transferred electronically described in Subsection (111)(a); or
             2139          (ii) a chemical, catalyst, or other material used to:
             2140          (A) produce or induce in a semiconductor a:
             2141          (I) chemical change; or
             2142          (II) physical change;
             2143          (B) remove impurities from a semiconductor; or
             2144          (C) improve the marketable condition of a semiconductor.
             2145          (112) "Senior citizen center" means a facility having the primary purpose of providing
             2146      services to the aged as defined in Section 62A-3-101 .
             2147          (113) "Simplified electronic return" means the electronic return:
             2148          (a) described in Section 318(C) of the agreement; and
             2149          (b) approved by the governing board of the agreement.
             2150          (114) "Solar energy" means the sun used as the sole source of energy for producing
             2151      electricity.
             2152          (115) (a) "Sports or recreational equipment" means an item:
             2153          (i) designed for human use; and
             2154          (ii) that is:
             2155          (A) worn in conjunction with:
             2156          (I) an athletic activity; or
             2157          (II) a recreational activity; and
             2158          (B) not suitable for general use.
             2159          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             2160      commission shall make rules:
             2161          (i) listing the items that constitute "sports or recreational equipment"; and
             2162          (ii) that are consistent with the list of items that constitute "sports or recreational
             2163      equipment" under the agreement.
             2164          (116) "State" means the state of Utah, its departments, and agencies.
             2165          (117) "Storage" means any keeping or retention of tangible personal property or any
             2166      other taxable transaction under Subsection 59-12-103 (1), in this state for any purpose except


             2167      sale in the regular course of business.
             2168          (118) (a) Except as provided in Subsection (118)(d) or (e), "tangible personal property"
             2169      means personal property that:
             2170          (i) may be:
             2171          (A) seen;
             2172          (B) weighed;
             2173          (C) measured;
             2174          (D) felt; or
             2175          (E) touched; or
             2176          (ii) is in any manner perceptible to the senses.
             2177          (b) "Tangible personal property" includes:
             2178          (i) electricity;
             2179          (ii) water;
             2180          (iii) gas;
             2181          (iv) steam; or
             2182          (v) prewritten computer software, regardless of the manner in which the prewritten
             2183      computer software is transferred.
             2184          (c) "Tangible personal property" includes the following regardless of whether the item
             2185      is attached to real property:
             2186          (i) a dishwasher;
             2187          (ii) a dryer;
             2188          (iii) a freezer;
             2189          (iv) a microwave;
             2190          (v) a refrigerator;
             2191          (vi) a stove;
             2192          (vii) a washer; or
             2193          (viii) an item similar to Subsections (118)(c)(i) through (vii) as determined by the
             2194      commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative
             2195      Rulemaking Act.
             2196          (d) "Tangible personal property" does not include a product that is transferred
             2197      electronically.


             2198          (e) "Tangible personal property" does not include the following if attached to real
             2199      property, regardless of whether the attachment to real property is only through a line that
             2200      supplies water, electricity, gas, telephone, cable, or supplies a similar item as determined by the
             2201      commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative
             2202      Rulemaking Act:
             2203          (i) a hot water heater;
             2204          (ii) a water filtration system; or
             2205          (iii) a water softener system.
             2206          (119) (a) "Telecommunications enabling or facilitating equipment, machinery, or
             2207      software" means an item listed in Subsection (119)(b) if that item is purchased or leased
             2208      primarily to enable or facilitate one or more of the following to function:
             2209          (i) telecommunications switching or routing equipment, machinery, or software; or
             2210          (ii) telecommunications transmission equipment, machinery, or software.
             2211          (b) The following apply to Subsection (119)(a):
             2212          (i) a pole;
             2213          (ii) software;
             2214          (iii) a supplementary power supply;
             2215          (iv) temperature or environmental equipment or machinery;
             2216          (v) test equipment;
             2217          (vi) a tower; or
             2218          (vii) equipment, machinery, or software that functions similarly to an item listed in
             2219      Subsections (119)(b)(i) through (vi) as determined by the commission by rule made in
             2220      accordance with Subsection (119)(c).
             2221          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             2222      commission may by rule define what constitutes equipment, machinery, or software that
             2223      functions similarly to an item listed in Subsections (119)(b)(i) through (vi).
             2224          (120) "Telecommunications equipment, machinery, or software required for 911
             2225      service" means equipment, machinery, or software that is required to comply with 47 C.F.R.
             2226      Sec. 20.18.
             2227          (121) "Telecommunications maintenance or repair equipment, machinery, or software"
             2228      means equipment, machinery, or software purchased or leased primarily to maintain or repair


             2229      one or more of the following, regardless of whether the equipment, machinery, or software is
             2230      purchased or leased as a spare part or as an upgrade or modification to one or more of the
             2231      following:
             2232          (a) telecommunications enabling or facilitating equipment, machinery, or software;
             2233          (b) telecommunications switching or routing equipment, machinery, or software; or
             2234          (c) telecommunications transmission equipment, machinery, or software.
             2235          (122) (a) "Telecommunications service" means the electronic conveyance, routing, or
             2236      transmission of audio, data, video, voice, or any other information or signal to a point, or
             2237      among or between points.
             2238          (b) "Telecommunications service" includes:
             2239          (i) an electronic conveyance, routing, or transmission with respect to which a computer
             2240      processing application is used to act:
             2241          (A) on the code, form, or protocol of the content;
             2242          (B) for the purpose of electronic conveyance, routing, or transmission; and
             2243          (C) regardless of whether the service:
             2244          (I) is referred to as voice over Internet protocol service; or
             2245          (II) is classified by the Federal Communications Commission as enhanced or value
             2246      added;
             2247          (ii) an 800 service;
             2248          (iii) a 900 service;
             2249          (iv) a fixed wireless service;
             2250          (v) a mobile wireless service;
             2251          (vi) a postpaid calling service;
             2252          (vii) a prepaid calling service;
             2253          (viii) a prepaid wireless calling service; or
             2254          (ix) a private communications service.
             2255          (c) "Telecommunications service" does not include:
             2256          (i) advertising, including directory advertising;
             2257          (ii) an ancillary service;
             2258          (iii) a billing and collection service provided to a third party;
             2259          (iv) a data processing and information service if:


             2260          (A) the data processing and information service allows data to be:
             2261          (I) (Aa) acquired;
             2262          (Bb) generated;
             2263          (Cc) processed;
             2264          (Dd) retrieved; or
             2265          (Ee) stored; and
             2266          (II) delivered by an electronic transmission to a purchaser; and
             2267          (B) the purchaser's primary purpose for the underlying transaction is the processed data
             2268      or information;
             2269          (v) installation or maintenance of the following on a customer's premises:
             2270          (A) equipment; or
             2271          (B) wiring;
             2272          (vi) Internet access service;
             2273          (vii) a paging service;
             2274          (viii) a product transferred electronically, including:
             2275          (A) music;
             2276          (B) reading material;
             2277          (C) a ring tone;
             2278          (D) software; or
             2279          (E) video;
             2280          (ix) a radio and television audio and video programming service:
             2281          (A) regardless of the medium; and
             2282          (B) including:
             2283          (I) furnishing conveyance, routing, or transmission of a television audio and video
             2284      programming service by a programming service provider;
             2285          (II) cable service as defined in 47 U.S.C. Sec. 522(6); or
             2286          (III) audio and video programming services delivered by a commercial mobile radio
             2287      service provider as defined in 47 C.F.R. Sec. 20.3;
             2288          (x) a value-added nonvoice data service; or
             2289          (xi) tangible personal property.
             2290          (123) (a) "Telecommunications service provider" means a person that:


             2291          (i) owns, controls, operates, or manages a telecommunications service; and
             2292          (ii) engages in an activity described in Subsection (123)(a)(i) for the shared use with or
             2293      resale to any person of the telecommunications service.
             2294          (b) A person described in Subsection (123)(a) is a telecommunications service provider
             2295      whether or not the Public Service Commission of Utah regulates:
             2296          (i) that person; or
             2297          (ii) the telecommunications service that the person owns, controls, operates, or
             2298      manages.
             2299          (124) (a) "Telecommunications switching or routing equipment, machinery, or
             2300      software" means an item listed in Subsection (124)(b) if that item is purchased or leased
             2301      primarily for switching or routing:
             2302          (i) an ancillary service;
             2303          (ii) data communications;
             2304          (iii) voice communications; or
             2305          (iv) telecommunications service.
             2306          (b) The following apply to Subsection (124)(a):
             2307          (i) a bridge;
             2308          (ii) a computer;
             2309          (iii) a cross connect;
             2310          (iv) a modem;
             2311          (v) a multiplexer;
             2312          (vi) plug in circuitry;
             2313          (vii) a router;
             2314          (viii) software;
             2315          (ix) a switch; or
             2316          (x) equipment, machinery, or software that functions similarly to an item listed in
             2317      Subsections (124)(b)(i) through (ix) as determined by the commission by rule made in
             2318      accordance with Subsection (124)(c).
             2319          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             2320      commission may by rule define what constitutes equipment, machinery, or software that
             2321      functions similarly to an item listed in Subsections (124)(b)(i) through (ix).


             2322          (125) (a) "Telecommunications transmission equipment, machinery, or software"
             2323      means an item listed in Subsection (125)(b) if that item is purchased or leased primarily for
             2324      sending, receiving, or transporting:
             2325          (i) an ancillary service;
             2326          (ii) data communications;
             2327          (iii) voice communications; or
             2328          (iv) telecommunications service.
             2329          (b) The following apply to Subsection (125)(a):
             2330          (i) an amplifier;
             2331          (ii) a cable;
             2332          (iii) a closure;
             2333          (iv) a conduit;
             2334          (v) a controller;
             2335          (vi) a duplexer;
             2336          (vii) a filter;
             2337          (viii) an input device;
             2338          (ix) an input/output device;
             2339          (x) an insulator;
             2340          (xi) microwave machinery or equipment;
             2341          (xii) an oscillator;
             2342          (xiii) an output device;
             2343          (xiv) a pedestal;
             2344          (xv) a power converter;
             2345          (xvi) a power supply;
             2346          (xvii) a radio channel;
             2347          (xviii) a radio receiver;
             2348          (xix) a radio transmitter;
             2349          (xx) a repeater;
             2350          (xxi) software;
             2351          (xxii) a terminal;
             2352          (xxiii) a timing unit;


             2353          (xxiv) a transformer;
             2354          (xxv) a wire; or
             2355          (xxvi) equipment, machinery, or software that functions similarly to an item listed in
             2356      Subsections (125)(b)(i) through (xxv) as determined by the commission by rule made in
             2357      accordance with Subsection (125)(c).
             2358          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             2359      commission may by rule define what constitutes equipment, machinery, or software that
             2360      functions similarly to an item listed in Subsections (125)(b)(i) through (xxv).
             2361          (126) (a) "Textbook for a higher education course" means a textbook or other printed
             2362      material that is required for a course:
             2363          (i) offered by an institution of higher education; and
             2364          (ii) that the purchaser of the textbook or other printed material attends or will attend.
             2365          (b) "Textbook for a higher education course" includes a textbook in electronic format.
             2366          (127) "Tobacco" means:
             2367          (a) a cigarette;
             2368          (b) a cigar;
             2369          (c) chewing tobacco;
             2370          (d) pipe tobacco; or
             2371          (e) any other item that contains tobacco.
             2372          (128) "Unassisted amusement device" means an amusement device, skill device, or
             2373      ride device that is started and stopped by the purchaser or renter of the right to use or operate
             2374      the amusement device, skill device, or ride device.
             2375          (129) (a) "Use" means the exercise of any right or power over tangible personal
             2376      property, a product transferred electronically, or a service under Subsection 59-12-103 (1),
             2377      incident to the ownership or the leasing of that tangible personal property, product transferred
             2378      electronically, or service.
             2379          (b) "Use" does not include the sale, display, demonstration, or trial of tangible personal
             2380      property, a product transferred electronically, or a service in the regular course of business and
             2381      held for resale.
             2382          (130) "Value-added nonvoice data service" means a service:
             2383          (a) that otherwise meets the definition of a telecommunications service except that a


             2384      computer processing application is used to act primarily for a purpose other than conveyance,
             2385      routing, or transmission; and
             2386          (b) with respect to which a computer processing application is used to act on data or
             2387      information:
             2388          (i) code;
             2389          (ii) content;
             2390          (iii) form; or
             2391          (iv) protocol.
             2392          (131) (a) Subject to Subsection (131)(b), "vehicle" means the following that are
             2393      required to be titled, registered, or titled and registered:
             2394          (i) an aircraft as defined in Section 72-10-102 ;
             2395          (ii) a vehicle as defined in Section 41-1a-102 ;
             2396          (iii) an off-highway vehicle as defined in Section 41-22-2 ; or
             2397          (iv) a vessel as defined in Section 41-1a-102 .
             2398          (b) For purposes of Subsection 59-12-104 (33) only, "vehicle" includes:
             2399          (i) a vehicle described in Subsection (131)(a); or
             2400          (ii) (A) a locomotive;
             2401          (B) a freight car;
             2402          (C) railroad work equipment; or
             2403          (D) other railroad rolling stock.
             2404          (132) "Vehicle dealer" means a person engaged in the business of buying, selling, or
             2405      exchanging a vehicle as defined in Subsection (131).
             2406          (133) (a) "Vertical service" means an ancillary service that:
             2407          (i) is offered in connection with one or more telecommunications services; and
             2408          (ii) offers an advanced calling feature that allows a customer to:
             2409          (A) identify a caller; and
             2410          (B) manage multiple calls and call connections.
             2411          (b) "Vertical service" includes an ancillary service that allows a customer to manage a
             2412      conference bridging service.
             2413          (134) (a) "Voice mail service" means an ancillary service that enables a customer to
             2414      receive, send, or store a recorded message.


             2415          (b) "Voice mail service" does not include a vertical service that a customer is required
             2416      to have in order to utilize a voice mail service.
             2417          (135) (a) Except as provided in Subsection (135)(b), "waste energy facility" means a
             2418      facility that generates electricity:
             2419          (i) using as the primary source of energy waste materials that would be placed in a
             2420      landfill or refuse pit if it were not used to generate electricity, including:
             2421          (A) tires;
             2422          (B) waste coal;
             2423          (C) oil shale; or
             2424          (D) municipal solid waste; and
             2425          (ii) in amounts greater than actually required for the operation of the facility.
             2426          (b) "Waste energy facility" does not include a facility that incinerates:
             2427          (i) hospital waste as defined in 40 C.F.R. 60.51c; or
             2428          (ii) medical/infectious waste as defined in 40 C.F.R. 60.51c.
             2429          (136) "Watercraft" means a vessel as defined in Section 73-18-2 .
             2430          (137) "Wind energy" means wind used as the sole source of energy to produce
             2431      electricity.
             2432          (138) "ZIP Code" means a Zoning Improvement Plan Code assigned to a geographic
             2433      location by the United States Postal Service.
             2434          Section 21. Section 59-12-102 (Effective 07/01/14) is amended to read:
             2435           59-12-102 (Effective 07/01/14). Definitions.
             2436          As used in this chapter:
             2437          (1) "800 service" means a telecommunications service that:
             2438          (a) allows a caller to dial a toll-free number without incurring a charge for the call; and
             2439          (b) is typically marketed:
             2440          (i) under the name 800 toll-free calling;
             2441          (ii) under the name 855 toll-free calling;
             2442          (iii) under the name 866 toll-free calling;
             2443          (iv) under the name 877 toll-free calling;
             2444          (v) under the name 888 toll-free calling; or
             2445          (vi) under a name similar to Subsections (1)(b)(i) through (v) as designated by the


             2446      Federal Communications Commission.
             2447          (2) (a) "900 service" means an inbound toll telecommunications service that:
             2448          (i) a subscriber purchases;
             2449          (ii) allows a customer of the subscriber described in Subsection (2)(a)(i) to call in to
             2450      the subscriber's:
             2451          (A) prerecorded announcement; or
             2452          (B) live service; and
             2453          (iii) is typically marketed:
             2454          (A) under the name 900 service; or
             2455          (B) under a name similar to Subsection (2)(a)(iii)(A) as designated by the Federal
             2456      Communications Commission.
             2457          (b) "900 service" does not include a charge for:
             2458          (i) a collection service a seller of a telecommunications service provides to a
             2459      subscriber; or
             2460          (ii) the following a subscriber sells to the subscriber's customer:
             2461          (A) a product; or
             2462          (B) a service.
             2463          (3) (a) "Admission or user fees" includes season passes.
             2464          (b) "Admission or user fees" does not include annual membership dues to private
             2465      organizations.
             2466          (4) "Agreement" means the Streamlined Sales and Use Tax Agreement adopted on
             2467      November 12, 2002, including amendments made to the Streamlined Sales and Use Tax
             2468      Agreement after November 12, 2002.
             2469          (5) "Agreement combined tax rate" means the sum of the tax rates:
             2470          (a) listed under Subsection (6); and
             2471          (b) that are imposed within a local taxing jurisdiction.
             2472          (6) "Agreement sales and use tax" means a tax imposed under:
             2473          (a) Subsection 59-12-103 (2)(a)(i)(A);
             2474          (b) Subsection 59-12-103 (2)(b)(i);
             2475          (c) Subsection 59-12-103 (2)(c)(i);
             2476          (d) Subsection 59-12-103 (2)(d)(i)(A)(I);


             2477          (e) Section 59-12-204 ;
             2478          (f) Section 59-12-401 ;
             2479          (g) Section 59-12-402 ;
             2480          (h) Section 59-12-703 ;
             2481          (i) Section 59-12-802 ;
             2482          (j) Section 59-12-804 ;
             2483          (k) Section 59-12-1102 ;
             2484          (l) Section 59-12-1302 ;
             2485          (m) Section 59-12-1402 ;
             2486          (n) Section 59-12-1802 ;
             2487          (o) Section 59-12-2003 ;
             2488          (p) Section 59-12-2103 ;
             2489          (q) Section 59-12-2213 ;
             2490          (r) Section 59-12-2214 ;
             2491          (s) Section 59-12-2215 ;
             2492          (t) Section 59-12-2216 ;
             2493          (u) Section 59-12-2217 ; or
             2494          (v) Section 59-12-2218 .
             2495          (7) "Aircraft" is as defined in Section 72-10-102 .
             2496          (8) "Aircraft maintenance, repair, and overhaul provider" means a business entity:
             2497          (a) except for:
             2498          (i) an airline as defined in Section 59-2-102 ; or
             2499          (ii) an affiliated group, as defined in Section 59-7-101 , except that "affiliated group"
             2500      includes a corporation that is qualified to do business but is not otherwise doing business in the
             2501      state, of an airline; and
             2502          (b) that has the workers, expertise, and facilities to perform the following, regardless of
             2503      whether the business entity performs the following in this state:
             2504          (i) check, diagnose, overhaul, and repair:
             2505          (A) an onboard system of a fixed wing turbine powered aircraft; and
             2506          (B) the parts that comprise an onboard system of a fixed wing turbine powered aircraft;
             2507          (ii) assemble, change, dismantle, inspect, and test a fixed wing turbine powered aircraft


             2508      engine;
             2509          (iii) perform at least the following maintenance on a fixed wing turbine powered
             2510      aircraft:
             2511          (A) an inspection;
             2512          (B) a repair, including a structural repair or modification;
             2513          (C) changing landing gear; and
             2514          (D) addressing issues related to an aging fixed wing turbine powered aircraft;
             2515          (iv) completely remove the existing paint of a fixed wing turbine powered aircraft and
             2516      completely apply new paint to the fixed wing turbine powered aircraft; and
             2517          (v) refurbish the interior of a fixed wing turbine powered aircraft in a manner that
             2518      results in a change in the fixed wing turbine powered aircraft's certification requirements by the
             2519      authority that certifies the fixed wing turbine powered aircraft.
             2520          (9) "Alcoholic beverage" means a beverage that:
             2521          (a) is suitable for human consumption; and
             2522          (b) contains .5% or more alcohol by volume.
             2523          (10) "Alternative energy" means:
             2524          (a) biomass energy;
             2525          (b) geothermal energy;
             2526          (c) hydroelectric energy;
             2527          (d) solar energy;
             2528          (e) wind energy; or
             2529          (f) energy that is derived from:
             2530          (i) coal-to-liquids;
             2531          (ii) nuclear fuel;
             2532          (iii) oil-impregnated diatomaceous earth;
             2533          (iv) oil sands;
             2534          (v) oil shale; or
             2535          (vi) petroleum coke.
             2536          (11) (a) Subject to Subsection (11)(b), "alternative energy electricity production
             2537      facility" means a facility that:
             2538          (i) uses alternative energy to produce electricity; and


             2539          (ii) has a production capacity of 2 megawatts or greater.
             2540          (b) A facility is an alternative energy electricity production facility regardless of
             2541      whether the facility is:
             2542          (i) connected to an electric grid; or
             2543          (ii) located on the premises of an electricity consumer.
             2544          (12) (a) "Ancillary service" means a service associated with, or incidental to, the
             2545      provision of telecommunications service.
             2546          (b) "Ancillary service" includes:
             2547          (i) a conference bridging service;
             2548          (ii) a detailed communications billing service;
             2549          (iii) directory assistance;
             2550          (iv) a vertical service; or
             2551          (v) a voice mail service.
             2552          (13) "Area agency on aging" is as defined in Section 62A-3-101 .
             2553          (14) "Assisted amusement device" means an amusement device, skill device, or ride
             2554      device that is started and stopped by an individual:
             2555          (a) who is not the purchaser or renter of the right to use or operate the amusement
             2556      device, skill device, or ride device; and
             2557          (b) at the direction of the seller of the right to use the amusement device, skill device,
             2558      or ride device.
             2559          (15) "Assisted cleaning or washing of tangible personal property" means cleaning or
             2560      washing of tangible personal property if the cleaning or washing labor is primarily performed
             2561      by an individual:
             2562          (a) who is not the purchaser of the cleaning or washing of the tangible personal
             2563      property; and
             2564          (b) at the direction of the seller of the cleaning or washing of the tangible personal
             2565      property.
             2566          (16) "Authorized carrier" means:
             2567          (a) in the case of vehicles operated over public highways, the holder of credentials
             2568      indicating that the vehicle is or will be operated pursuant to both the International Registration
             2569      Plan and the International Fuel Tax Agreement;


             2570          (b) in the case of aircraft, the holder of a Federal Aviation Administration operating
             2571      certificate or air carrier's operating certificate; or
             2572          (c) in the case of locomotives, freight cars, railroad work equipment, or other rolling
             2573      stock, the holder of a certificate issued by the United States Surface Transportation Board.
             2574          (17) (a) Except as provided in Subsection (17)(b), "biomass energy" means any of the
             2575      following that is used as the primary source of energy to produce fuel or electricity:
             2576          (i) material from a plant or tree; or
             2577          (ii) other organic matter that is available on a renewable basis, including:
             2578          (A) slash and brush from forests and woodlands;
             2579          (B) animal waste;
             2580          (C) methane produced:
             2581          (I) at landfills; or
             2582          (II) as a byproduct of the treatment of wastewater residuals;
             2583          (D) aquatic plants; and
             2584          (E) agricultural products.
             2585          (b) "Biomass energy" does not include:
             2586          (i) black liquor;
             2587          (ii) treated woods; or
             2588          (iii) biomass from municipal solid waste other than methane produced:
             2589          (A) at landfills; or
             2590          (B) as a byproduct of the treatment of wastewater residuals.
             2591          (18) (a) "Bundled transaction" means the sale of two or more items of tangible personal
             2592      property, products, or services if the tangible personal property, products, or services are:
             2593          (i) distinct and identifiable; and
             2594          (ii) sold for one nonitemized price.
             2595          (b) "Bundled transaction" does not include:
             2596          (i) the sale of tangible personal property if the sales price varies, or is negotiable, on
             2597      the basis of the selection by the purchaser of the items of tangible personal property included in
             2598      the transaction;
             2599          (ii) the sale of real property;
             2600          (iii) the sale of services to real property;


             2601          (iv) the retail sale of tangible personal property and a service if:
             2602          (A) the tangible personal property:
             2603          (I) is essential to the use of the service; and
             2604          (II) is provided exclusively in connection with the service; and
             2605          (B) the service is the true object of the transaction;
             2606          (v) the retail sale of two services if:
             2607          (A) one service is provided that is essential to the use or receipt of a second service;
             2608          (B) the first service is provided exclusively in connection with the second service; and
             2609          (C) the second service is the true object of the transaction;
             2610          (vi) a transaction that includes tangible personal property or a product subject to
             2611      taxation under this chapter and tangible personal property or a product that is not subject to
             2612      taxation under this chapter if the:
             2613          (A) seller's purchase price of the tangible personal property or product subject to
             2614      taxation under this chapter is de minimis; or
             2615          (B) seller's sales price of the tangible personal property or product subject to taxation
             2616      under this chapter is de minimis; and
             2617          (vii) the retail sale of tangible personal property that is not subject to taxation under
             2618      this chapter and tangible personal property that is subject to taxation under this chapter if:
             2619          (A) that retail sale includes:
             2620          (I) food and food ingredients;
             2621          (II) a drug;
             2622          (III) durable medical equipment;
             2623          (IV) mobility enhancing equipment;
             2624          (V) an over-the-counter drug;
             2625          (VI) a prosthetic device; or
             2626          (VII) a medical supply; and
             2627          (B) subject to Subsection (18)(f):
             2628          (I) the seller's purchase price of the tangible personal property subject to taxation under
             2629      this chapter is 50% or less of the seller's total purchase price of that retail sale; or
             2630          (II) the seller's sales price of the tangible personal property subject to taxation under
             2631      this chapter is 50% or less of the seller's total sales price of that retail sale.


             2632          (c) (i) For purposes of Subsection (18)(a)(i), tangible personal property, a product, or a
             2633      service that is distinct and identifiable does not include:
             2634          (A) packaging that:
             2635          (I) accompanies the sale of the tangible personal property, product, or service; and
             2636          (II) is incidental or immaterial to the sale of the tangible personal property, product, or
             2637      service;
             2638          (B) tangible personal property, a product, or a service provided free of charge with the
             2639      purchase of another item of tangible personal property, a product, or a service; or
             2640          (C) an item of tangible personal property, a product, or a service included in the
             2641      definition of "purchase price."
             2642          (ii) For purposes of Subsection (18)(c)(i)(B), an item of tangible personal property, a
             2643      product, or a service is provided free of charge with the purchase of another item of tangible
             2644      personal property, a product, or a service if the sales price of the purchased item of tangible
             2645      personal property, product, or service does not vary depending on the inclusion of the tangible
             2646      personal property, product, or service provided free of charge.
             2647          (d) (i) For purposes of Subsection (18)(a)(ii), property sold for one nonitemized price
             2648      does not include a price that is separately identified by tangible personal property, product, or
             2649      service on the following, regardless of whether the following is in paper format or electronic
             2650      format:
             2651          (A) a binding sales document; or
             2652          (B) another supporting sales-related document that is available to a purchaser.
             2653          (ii) For purposes of Subsection (18)(d)(i), a binding sales document or another
             2654      supporting sales-related document that is available to a purchaser includes:
             2655          (A) a bill of sale;
             2656          (B) a contract;
             2657          (C) an invoice;
             2658          (D) a lease agreement;
             2659          (E) a periodic notice of rates and services;
             2660          (F) a price list;
             2661          (G) a rate card;
             2662          (H) a receipt; or


             2663          (I) a service agreement.
             2664          (e) (i) For purposes of Subsection (18)(b)(vi), the sales price of tangible personal
             2665      property or a product subject to taxation under this chapter is de minimis if:
             2666          (A) the seller's purchase price of the tangible personal property or product is 10% or
             2667      less of the seller's total purchase price of the bundled transaction; or
             2668          (B) the seller's sales price of the tangible personal property or product is 10% or less of
             2669      the seller's total sales price of the bundled transaction.
             2670          (ii) For purposes of Subsection (18)(b)(vi), a seller:
             2671          (A) shall use the seller's purchase price or the seller's sales price to determine if the
             2672      purchase price or sales price of the tangible personal property or product subject to taxation
             2673      under this chapter is de minimis; and
             2674          (B) may not use a combination of the seller's purchase price and the seller's sales price
             2675      to determine if the purchase price or sales price of the tangible personal property or product
             2676      subject to taxation under this chapter is de minimis.
             2677          (iii) For purposes of Subsection (18)(b)(vi), a seller shall use the full term of a service
             2678      contract to determine if the sales price of tangible personal property or a product is de minimis.
             2679          (f) For purposes of Subsection (18)(b)(vii)(B), a seller may not use a combination of
             2680      the seller's purchase price and the seller's sales price to determine if tangible personal property
             2681      subject to taxation under this chapter is 50% or less of the seller's total purchase price or sales
             2682      price of that retail sale.
             2683          (19) "Certified automated system" means software certified by the governing board of
             2684      the agreement that:
             2685          (a) calculates the agreement sales and use tax imposed within a local taxing
             2686      jurisdiction:
             2687          (i) on a transaction; and
             2688          (ii) in the states that are members of the agreement;
             2689          (b) determines the amount of agreement sales and use tax to remit to a state that is a
             2690      member of the agreement; and
             2691          (c) maintains a record of the transaction described in Subsection (19)(a)(i).
             2692          (20) "Certified service provider" means an agent certified:
             2693          (a) by the governing board of the agreement; and


             2694          (b) to perform all of a seller's sales and use tax functions for an agreement sales and
             2695      use tax other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's
             2696      own purchases.
             2697          (21) (a) Subject to Subsection (21)(b), "clothing" means all human wearing apparel
             2698      suitable for general use.
             2699          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             2700      commission shall make rules:
             2701          (i) listing the items that constitute "clothing"; and
             2702          (ii) that are consistent with the list of items that constitute "clothing" under the
             2703      agreement.
             2704          (22) "Coal-to-liquid" means the process of converting coal into a liquid synthetic fuel.
             2705          (23) "Commercial use" means the use of gas, electricity, heat, coal, fuel oil, or other
             2706      fuels that does not constitute industrial use under Subsection (51) or residential use under
             2707      Subsection (101).
             2708          (24) (a) "Common carrier" means a person engaged in or transacting the business of
             2709      transporting passengers, freight, merchandise, or other property for hire within this state.
             2710          (b) (i) "Common carrier" does not include a person who, at the time the person is
             2711      traveling to or from that person's place of employment, transports a passenger to or from the
             2712      passenger's place of employment.
             2713          (ii) For purposes of Subsection (24)(b)(i), in accordance with Title 63G, Chapter 3,
             2714      Utah Administrative Rulemaking Act, the commission may make rules defining what
             2715      constitutes a person's place of employment.
             2716          (25) "Component part" includes:
             2717          (a) poultry, dairy, and other livestock feed, and their components;
             2718          (b) baling ties and twine used in the baling of hay and straw;
             2719          (c) fuel used for providing temperature control of orchards and commercial
             2720      greenhouses doing a majority of their business in wholesale sales, and for providing power for
             2721      off-highway type farm machinery; and
             2722          (d) feed, seeds, and seedlings.
             2723          (26) "Computer" means an electronic device that accepts information:
             2724          (a) (i) in digital form; or


             2725          (ii) in a form similar to digital form; and
             2726          (b) manipulates that information for a result based on a sequence of instructions.
             2727          (27) "Computer software" means a set of coded instructions designed to cause:
             2728          (a) a computer to perform a task; or
             2729          (b) automatic data processing equipment to perform a task.
             2730          (28) "Computer software maintenance contract" means a contract that obligates a seller
             2731      of computer software to provide a customer with:
             2732          (a) future updates or upgrades to computer software;
             2733          (b) support services with respect to computer software; or
             2734          (c) a combination of Subsections (28)(a) and (b).
             2735          (29) (a) "Conference bridging service" means an ancillary service that links two or
             2736      more participants of an audio conference call or video conference call.
             2737          (b) "Conference bridging service" may include providing a telephone number as part of
             2738      the ancillary service described in Subsection (29)(a).
             2739          (c) "Conference bridging service" does not include a telecommunications service used
             2740      to reach the ancillary service described in Subsection (29)(a).
             2741          (30) "Construction materials" means any tangible personal property that will be
             2742      converted into real property.
             2743          (31) "Delivered electronically" means delivered to a purchaser by means other than
             2744      tangible storage media.
             2745          (32) (a) "Delivery charge" means a charge:
             2746          (i) by a seller of:
             2747          (A) tangible personal property;
             2748          (B) a product transferred electronically; or
             2749          (C) services; and
             2750          (ii) for preparation and delivery of the tangible personal property, product transferred
             2751      electronically, or services described in Subsection (32)(a)(i) to a location designated by the
             2752      purchaser.
             2753          (b) "Delivery charge" includes a charge for the following:
             2754          (i) transportation;
             2755          (ii) shipping;


             2756          (iii) postage;
             2757          (iv) handling;
             2758          (v) crating; or
             2759          (vi) packing.
             2760          (33) "Detailed telecommunications billing service" means an ancillary service of
             2761      separately stating information pertaining to individual calls on a customer's billing statement.
             2762          (34) "Dietary supplement" means a product, other than tobacco, that:
             2763          (a) is intended to supplement the diet;
             2764          (b) contains one or more of the following dietary ingredients:
             2765          (i) a vitamin;
             2766          (ii) a mineral;
             2767          (iii) an herb or other botanical;
             2768          (iv) an amino acid;
             2769          (v) a dietary substance for use by humans to supplement the diet by increasing the total
             2770      dietary intake; or
             2771          (vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient
             2772      described in Subsections (34)(b)(i) through (v);
             2773          (c) (i) except as provided in Subsection (34)(c)(ii), is intended for ingestion in:
             2774          (A) tablet form;
             2775          (B) capsule form;
             2776          (C) powder form;
             2777          (D) softgel form;
             2778          (E) gelcap form; or
             2779          (F) liquid form; or
             2780          (ii) notwithstanding Subsection (34)(c)(i), if the product is not intended for ingestion in
             2781      a form described in Subsections (34)(c)(i)(A) through (F), is not represented:
             2782          (A) as conventional food; and
             2783          (B) for use as a sole item of:
             2784          (I) a meal; or
             2785          (II) the diet; and
             2786          (d) is required to be labeled as a dietary supplement:


             2787          (i) identifiable by the "Supplemental Facts" box found on the label; and
             2788          (ii) as required by 21 C.F.R. Sec. 101.36.
             2789          (35) (a) "Direct mail" means printed material delivered or distributed by United States
             2790      mail or other delivery service:
             2791          (i) to:
             2792          (A) a mass audience; or
             2793          (B) addressees on a mailing list provided:
             2794          (I) by a purchaser of the mailing list; or
             2795          (II) at the discretion of the purchaser of the mailing list; and
             2796          (ii) if the cost of the printed material is not billed directly to the recipients.
             2797          (b) "Direct mail" includes tangible personal property supplied directly or indirectly by a
             2798      purchaser to a seller of direct mail for inclusion in a package containing the printed material.
             2799          (c) "Direct mail" does not include multiple items of printed material delivered to a
             2800      single address.
             2801          (36) "Directory assistance" means an ancillary service of providing:
             2802          (a) address information; or
             2803          (b) telephone number information.
             2804          (37) (a) "Disposable home medical equipment or supplies" means medical equipment
             2805      or supplies that:
             2806          (i) cannot withstand repeated use; and
             2807          (ii) are purchased by, for, or on behalf of a person other than:
             2808          (A) a health care facility as defined in Section 26-21-2 ;
             2809          (B) a health care provider as defined in Section 78B-3-403 ;
             2810          (C) an office of a health care provider described in Subsection (37)(a)(ii)(B); or
             2811          (D) a person similar to a person described in Subsections (37)(a)(ii)(A) through (C).
             2812          (b) "Disposable home medical equipment or supplies" does not include:
             2813          (i) a drug;
             2814          (ii) durable medical equipment;
             2815          (iii) a hearing aid;
             2816          (iv) a hearing aid accessory;
             2817          (v) mobility enhancing equipment; or


             2818          (vi) tangible personal property used to correct impaired vision, including:
             2819          (A) eyeglasses; or
             2820          (B) contact lenses.
             2821          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             2822      commission may by rule define what constitutes medical equipment or supplies.
             2823          (38) (a) "Drug" means a compound, substance, or preparation, or a component of a
             2824      compound, substance, or preparation that is:
             2825          (i) recognized in:
             2826          (A) the official United States Pharmacopoeia;
             2827          (B) the official Homeopathic Pharmacopoeia of the United States;
             2828          (C) the official National Formulary; or
             2829          (D) a supplement to a publication listed in Subsections (38)(a)(i)(A) through (C);
             2830          (ii) intended for use in the:
             2831          (A) diagnosis of disease;
             2832          (B) cure of disease;
             2833          (C) mitigation of disease;
             2834          (D) treatment of disease; or
             2835          (E) prevention of disease; or
             2836          (iii) intended to affect:
             2837          (A) the structure of the body; or
             2838          (B) any function of the body.
             2839          (b) "Drug" does not include:
             2840          (i) food and food ingredients;
             2841          (ii) a dietary supplement;
             2842          (iii) an alcoholic beverage; or
             2843          (iv) a prosthetic device.
             2844          (39) (a) Except as provided in Subsection (39)(c), "durable medical equipment" means
             2845      equipment that:
             2846          (i) can withstand repeated use;
             2847          (ii) is primarily and customarily used to serve a medical purpose;
             2848          (iii) generally is not useful to a person in the absence of illness or injury; and


             2849          (iv) is not worn in or on the body.
             2850          (b) "Durable medical equipment" includes parts used in the repair or replacement of the
             2851      equipment described in Subsection (39)(a).
             2852          (c) Notwithstanding Subsection (39)(a), "durable medical equipment" does not include
             2853      mobility enhancing equipment.
             2854          (40) "Electronic" means:
             2855          (a) relating to technology; and
             2856          (b) having:
             2857          (i) electrical capabilities;
             2858          (ii) digital capabilities;
             2859          (iii) magnetic capabilities;
             2860          (iv) wireless capabilities;
             2861          (v) optical capabilities;
             2862          (vi) electromagnetic capabilities; or
             2863          (vii) capabilities similar to Subsections (40)(b)(i) through (vi).
             2864          (41) "Employee" is as defined in Section 59-10-401 .
             2865          (42) "Fixed guideway" means a public transit facility that uses and occupies:
             2866          (a) rail for the use of public transit; or
             2867          (b) a separate right-of-way for the use of public transit.
             2868          (43) "Fixed wing turbine powered aircraft" means an aircraft that:
             2869          (a) is powered by turbine engines;
             2870          (b) operates on jet fuel; and
             2871          (c) has wings that are permanently attached to the fuselage of the aircraft.
             2872          (44) "Fixed wireless service" means a telecommunications service that provides radio
             2873      communication between fixed points.
             2874          (45) (a) "Food and food ingredients" means substances:
             2875          (i) regardless of whether the substances are in:
             2876          (A) liquid form;
             2877          (B) concentrated form;
             2878          (C) solid form;
             2879          (D) frozen form;


             2880          (E) dried form; or
             2881          (F) dehydrated form; and
             2882          (ii) that are:
             2883          (A) sold for:
             2884          (I) ingestion by humans; or
             2885          (II) chewing by humans; and
             2886          (B) consumed for the substance's:
             2887          (I) taste; or
             2888          (II) nutritional value.
             2889          (b) "Food and food ingredients" includes an item described in Subsection (86)(b)(iii).
             2890          (c) "Food and food ingredients" does not include:
             2891          (i) an alcoholic beverage;
             2892          (ii) tobacco; or
             2893          (iii) prepared food.
             2894          (46) (a) "Fundraising sales" means sales:
             2895          (i) (A) made by a school; or
             2896          (B) made by a school student;
             2897          (ii) that are for the purpose of raising funds for the school to purchase equipment,
             2898      materials, or provide transportation; and
             2899          (iii) that are part of an officially sanctioned school activity.
             2900          (b) For purposes of Subsection (46)(a)(iii), "officially sanctioned school activity"
             2901      means a school activity:
             2902          (i) that is conducted in accordance with a formal policy adopted by the school or school
             2903      district governing the authorization and supervision of fundraising activities;
             2904          (ii) that does not directly or indirectly compensate an individual teacher or other
             2905      educational personnel by direct payment, commissions, or payment in kind; and
             2906          (iii) the net or gross revenues from which are deposited in a dedicated account
             2907      controlled by the school or school district.
             2908          (47) "Geothermal energy" means energy contained in heat that continuously flows
             2909      outward from the earth that is used as the sole source of energy to produce electricity.
             2910          (48) "Governing board of the agreement" means the governing board of the agreement


             2911      that is:
             2912          (a) authorized to administer the agreement; and
             2913          (b) established in accordance with the agreement.
             2914          (49) (a) For purposes of Subsection 59-12-104 (41), "governmental entity" means:
             2915          (i) the executive branch of the state, including all departments, institutions, boards,
             2916      divisions, bureaus, offices, commissions, and committees;
             2917          (ii) the judicial branch of the state, including the courts, the Judicial Council, the
             2918      Office of the Court Administrator, and similar administrative units in the judicial branch;
             2919          (iii) the legislative branch of the state, including the House of Representatives, the
             2920      Senate, the Legislative Printing Office, the Office of Legislative Research and General
             2921      Counsel, the Office of the Legislative Auditor General, and the Office of the Legislative Fiscal
             2922      Analyst;
             2923          (iv) the National Guard;
             2924          (v) an independent entity as defined in Section 63E-1-102 ; or
             2925          (vi) a political subdivision as defined in Section 17B-1-102 .
             2926          (b) "Governmental entity" does not include the state systems of public and higher
             2927      education, including:
             2928          (i) a college campus of the Utah College of Applied Technology;
             2929          (ii) a school;
             2930          (iii) the State Board of Education;
             2931          (iv) the State Board of Regents; or
             2932          (v) an institution of higher education.
             2933          (50) "Hydroelectric energy" means water used as the sole source of energy to produce
             2934      electricity.
             2935          (51) "Industrial use" means the use of natural gas, electricity, heat, coal, fuel oil, or
             2936      other fuels:
             2937          (a) in mining or extraction of minerals;
             2938          (b) in agricultural operations to produce an agricultural product up to the time of
             2939      harvest or placing the agricultural product into a storage facility, including:
             2940          (i) commercial greenhouses;
             2941          (ii) irrigation pumps;


             2942          (iii) farm machinery;
             2943          (iv) implements of husbandry as defined in Subsection 41-1a-102 [(23)](22) that are not
             2944      registered under Title 41, Chapter 1a, Part 2, Registration; and
             2945          (v) other farming activities;
             2946          (c) in manufacturing tangible personal property at an establishment described in SIC
             2947      Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal
             2948      Executive Office of the President, Office of Management and Budget;
             2949          (d) by a scrap recycler if:
             2950          (i) from a fixed location, the scrap recycler utilizes machinery or equipment to process
             2951      one or more of the following items into prepared grades of processed materials for use in new
             2952      products:
             2953          (A) iron;
             2954          (B) steel;
             2955          (C) nonferrous metal;
             2956          (D) paper;
             2957          (E) glass;
             2958          (F) plastic;
             2959          (G) textile; or
             2960          (H) rubber; and
             2961          (ii) the new products under Subsection (51)(d)(i) would otherwise be made with
             2962      nonrecycled materials; or
             2963          (e) in producing a form of energy or steam described in Subsection 54-2-1 (2)(a) by a
             2964      cogeneration facility as defined in Section 54-2-1 .
             2965          (52) (a) Except as provided in Subsection (52)(b), "installation charge" means a charge
             2966      for installing:
             2967          (i) tangible personal property; or
             2968          (ii) a product transferred electronically.
             2969          (b) "Installation charge" does not include a charge for:
             2970          (i) repairs or renovations of:
             2971          (A) tangible personal property; or
             2972          (B) a product transferred electronically; or


             2973          (ii) attaching tangible personal property or a product transferred electronically:
             2974          (A) to other tangible personal property; and
             2975          (B) as part of a manufacturing or fabrication process.
             2976          (53) "Institution of higher education" means an institution of higher education listed in
             2977      Section 53B-2-101 .
             2978          (54) (a) "Lease" or "rental" means a transfer of possession or control of tangible
             2979      personal property or a product transferred electronically for:
             2980          (i) (A) a fixed term; or
             2981          (B) an indeterminate term; and
             2982          (ii) consideration.
             2983          (b) "Lease" or "rental" includes an agreement covering a motor vehicle and trailer if the
             2984      amount of consideration may be increased or decreased by reference to the amount realized
             2985      upon sale or disposition of the property as defined in Section 7701(h)(1), Internal Revenue
             2986      Code.
             2987          (c) "Lease" or "rental" does not include:
             2988          (i) a transfer of possession or control of property under a security agreement or
             2989      deferred payment plan that requires the transfer of title upon completion of the required
             2990      payments;
             2991          (ii) a transfer of possession or control of property under an agreement that requires the
             2992      transfer of title:
             2993          (A) upon completion of required payments; and
             2994          (B) if the payment of an option price does not exceed the greater of:
             2995          (I) $100; or
             2996          (II) 1% of the total required payments; or
             2997          (iii) providing tangible personal property along with an operator for a fixed period of
             2998      time or an indeterminate period of time if the operator is necessary for equipment to perform as
             2999      designed.
             3000          (d) For purposes of Subsection (54)(c)(iii), an operator is necessary for equipment to
             3001      perform as designed if the operator's duties exceed the:
             3002          (i) set-up of tangible personal property;
             3003          (ii) maintenance of tangible personal property; or


             3004          (iii) inspection of tangible personal property.
             3005          (55) "Life science establishment" means an establishment in this state that is classified
             3006      under the following NAICS codes of the 2007 North American Industry Classification System
             3007      of the federal Executive Office of the President, Office of Management and Budget:
             3008          (a) NAICS Code 33911, Medical Equipment and Supplies Manufacturing;
             3009          (b) NAICS Code 334510, Electromedical and Electrotherapeutic Apparatus
             3010      Manufacturing; or
             3011          (c) NAICS Code 334517, Irradiation Apparatus Manufacturing.
             3012          (56) "Life science research and development facility" means a facility owned, leased,
             3013      or rented by a life science establishment if research and development is performed in 51% or
             3014      more of the total area of the facility.
             3015          (57) "Load and leave" means delivery to a purchaser by use of a tangible storage media
             3016      if the tangible storage media is not physically transferred to the purchaser.
             3017          (58) "Local taxing jurisdiction" means a:
             3018          (a) county that is authorized to impose an agreement sales and use tax;
             3019          (b) city that is authorized to impose an agreement sales and use tax; or
             3020          (c) town that is authorized to impose an agreement sales and use tax.
             3021          (59) "Manufactured home" is as defined in Section 15A-1-302 .
             3022          (60) For purposes of Section 59-12-104 , "manufacturing facility" means:
             3023          (a) an establishment described in SIC Codes 2000 to 3999 of the 1987 Standard
             3024      Industrial Classification Manual of the federal Executive Office of the President, Office of
             3025      Management and Budget;
             3026          (b) a scrap recycler if:
             3027          (i) from a fixed location, the scrap recycler utilizes machinery or equipment to process
             3028      one or more of the following items into prepared grades of processed materials for use in new
             3029      products:
             3030          (A) iron;
             3031          (B) steel;
             3032          (C) nonferrous metal;
             3033          (D) paper;
             3034          (E) glass;


             3035          (F) plastic;
             3036          (G) textile; or
             3037          (H) rubber; and
             3038          (ii) the new products under Subsection (60)(b)(i) would otherwise be made with
             3039      nonrecycled materials; or
             3040          (c) a cogeneration facility as defined in Section 54-2-1 .
             3041          (61) "Member of the immediate family of the producer" means a person who is related
             3042      to a producer described in Subsection 59-12-104 (20)(a) as a:
             3043          (a) child or stepchild, regardless of whether the child or stepchild is:
             3044          (i) an adopted child or adopted stepchild; or
             3045          (ii) a foster child or foster stepchild;
             3046          (b) grandchild or stepgrandchild;
             3047          (c) grandparent or stepgrandparent;
             3048          (d) nephew or stepnephew;
             3049          (e) niece or stepniece;
             3050          (f) parent or stepparent;
             3051          (g) sibling or stepsibling;
             3052          (h) spouse;
             3053          (i) person who is the spouse of a person described in Subsections (61)(a) through (g);
             3054      or
             3055          (j) person similar to a person described in Subsections (61)(a) through (i) as
             3056      determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah
             3057      Administrative Rulemaking Act.
             3058          (62) "Mobile home" is as defined in Section 15A-1-302 .
             3059          (63) "Mobile telecommunications service" is as defined in the Mobile
             3060      Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
             3061          (64) (a) "Mobile wireless service" means a telecommunications service, regardless of
             3062      the technology used, if:
             3063          (i) the origination point of the conveyance, routing, or transmission is not fixed;
             3064          (ii) the termination point of the conveyance, routing, or transmission is not fixed; or
             3065          (iii) the origination point described in Subsection (64)(a)(i) and the termination point


             3066      described in Subsection (64)(a)(ii) are not fixed.
             3067          (b) "Mobile wireless service" includes a telecommunications service that is provided
             3068      by a commercial mobile radio service provider.
             3069          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             3070      commission may by rule define "commercial mobile radio service provider."
             3071          (65) (a) Except as provided in Subsection (65)(c), "mobility enhancing equipment"
             3072      means equipment that is:
             3073          (i) primarily and customarily used to provide or increase the ability to move from one
             3074      place to another;
             3075          (ii) appropriate for use in a:
             3076          (A) home; or
             3077          (B) motor vehicle; and
             3078          (iii) not generally used by persons with normal mobility.
             3079          (b) "Mobility enhancing equipment" includes parts used in the repair or replacement of
             3080      the equipment described in Subsection (65)(a).
             3081          (c) Notwithstanding Subsection (65)(a), "mobility enhancing equipment" does not
             3082      include:
             3083          (i) a motor vehicle;
             3084          (ii) equipment on a motor vehicle if that equipment is normally provided by the motor
             3085      vehicle manufacturer;
             3086          (iii) durable medical equipment; or
             3087          (iv) a prosthetic device.
             3088          (66) "Model 1 seller" means a seller registered under the agreement that has selected a
             3089      certified service provider as the seller's agent to perform all of the seller's sales and use tax
             3090      functions for agreement sales and use taxes other than the seller's obligation under Section
             3091      59-12-124 to remit a tax on the seller's own purchases.
             3092          (67) "Model 2 seller" means a seller registered under the agreement that:
             3093          (a) except as provided in Subsection (67)(b), has selected a certified automated system
             3094      to perform the seller's sales tax functions for agreement sales and use taxes; and
             3095          (b) notwithstanding Subsection (67)(a), retains responsibility for remitting all of the
             3096      sales tax:


             3097          (i) collected by the seller; and
             3098          (ii) to the appropriate local taxing jurisdiction.
             3099          (68) (a) Subject to Subsection (68)(b), "model 3 seller" means a seller registered under
             3100      the agreement that has:
             3101          (i) sales in at least five