Senator Ronald Winterton proposes the following substitute bill:


1     
SALES AND USE TAX MODIFICATIONS

2     
2019 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Ronald Winterton

5     
House Sponsor: ____________

6     

7     LONG TITLE
8     General Description:
9          This bill creates sales and use tax exemptions.
10     Highlighted Provisions:
11          This bill:
12          ▸     creates a sales and use tax exemption for the purchase or lease of machinery,
13     equipment, normal operating repair or replacement parts, or materials, except for
14     office equipment or office supplies, by an oil and gas extraction establishment;
15          ▸     expands the sales and use tax exemption for the state, its institutions, and its
16     political subdivisions to include certain purchases by an electric generation and
17     transmission facility;
18          ▸     creates a sales and use tax exemption for amounts paid or charged for construction,
19     operation, maintenance, repair, or replacement of facilities owned by an electrical
20     corporation;
21          ▸     creates a refund process to phase in the exemptions for an electric generation and
22     transmission facility, an electrical corporation, and an oil and gas extraction
23     establishment; and
24          ▸     makes technical changes.
25     Money Appropriated in this Bill:
26          None
27     Other Special Clauses:
28          This bill provides a special effective date.
29     Utah Code Sections Affected:
30     AMENDS:
31          59-12-104, as last amended by Laws of Utah 2018, Second Special Session, Chapter 6
32     ENACTS:
33          59-12-104.8, Utah Code Annotated 1953
34          59-12-104.11, Utah Code Annotated 1953
35     

36     Be it enacted by the Legislature of the state of Utah:
37          Section 1. Section 59-12-104 is amended to read:
38          59-12-104. Exemptions.
39          Exemptions from the taxes imposed by this chapter are as follows:
40          (1) sales of aviation fuel, motor fuel, and special fuel subject to a Utah state excise tax
41     under Chapter 13, Motor and Special Fuel Tax Act;
42          (2) (a) subject to Section 59-12-104.6, sales to the state, its institutions, and its political
43     subdivisions[; however, this exemption does not apply to sales of:] except construction
44     materials unless the construction materials are:
45          [(a) construction materials except:]
46          [(i) construction materials]
47          (i) (A) purchased by or on behalf of institutions of the public education system as
48     defined in Utah Constitution, Article X, Section 2[, provided the construction materials are];
49     and
50          (B) clearly identified and segregated and installed or converted to real property which
51     is owned by institutions of the public education system; [and] or
52          (ii) (A) [construction materials] purchased by the state, its institutions, or its political
53     subdivisions [which are]; and
54          (B) installed or converted to real property by employees of the state, its institutions, or
55     its political subdivisions; [or] and
56          (b) [tangible personal property in] subject to Subsection 59-12-104.11, amounts paid
57     by the state, its institutions, and its political subdivisions in connection with the construction,
58     operation, maintenance, repair, or replacement of a project, as defined in Section 11-13-103, or
59     facilities providing additional project capacity, as defined in Section 11-13-103;
60          (3) (a) sales of an item described in Subsection (3)(b) from a vending machine if:
61          (i) the proceeds of each sale do not exceed $1; and
62          (ii) the seller or operator of the vending machine reports an amount equal to 150% of
63     the cost of the item described in Subsection (3)(b) as goods consumed; and
64          (b) Subsection (3)(a) applies to:
65          (i) food and food ingredients; or
66          (ii) prepared food;
67          (4) (a) sales of the following to a commercial airline carrier for in-flight consumption:
68          (i) alcoholic beverages;
69          (ii) food and food ingredients; or
70          (iii) prepared food;
71          (b) sales of tangible personal property or a product transferred electronically:
72          (i) to a passenger;
73          (ii) by a commercial airline carrier; and
74          (iii) during a flight for in-flight consumption or in-flight use by the passenger; or
75          (c) services related to Subsection (4)(a) or (b);
76          [(5) (a) (i) beginning on July 1, 2008, and ending on September 30, 2008, sales of parts
77     and equipment:]
78          [(A) (I) by an establishment described in NAICS Code 336411 or 336412 of the 2002
79     North American Industry Classification System of the federal Executive Office of the
80     President, Office of Management and Budget; and]
81          [(II) for:]
82          [(Aa) installation in an aircraft, including services relating to the installation of parts or
83     equipment in the aircraft;]
84          [(Bb) renovation of an aircraft; or]
85          [(Cc) repair of an aircraft; or]
86          [(B) for installation in an aircraft operated by a common carrier in interstate or foreign
87     commerce; or]
88          [(ii) beginning on October 1, 2008, sales of parts and equipment for installation in an
89     aircraft operated by a common carrier in interstate or foreign commerce; and]
90          [(b) notwithstanding the time period of Subsection 59-1-1410(8) for filing for a refund,
91     a person may claim the exemption allowed by Subsection (5)(a)(i)(B) for a sale by filing for a
92     refund:]
93          [(i) if the sale is made on or after July 1, 2008, but on or before September 30, 2008;]
94          [(ii) as if Subsection (5)(a)(i)(B) were in effect on the day on which the sale is made;]
95          [(iii) if the person did not claim the exemption allowed by Subsection (5)(a)(i)(B) for
96     the sale prior to filing for the refund;]
97          [(iv) for sales and use taxes paid under this chapter on the sale;]
98          [(v) in accordance with Section 59-1-1410; and]
99          [(vi) subject to any extension allowed for filing for a refund under Section 59-1-1410,
100     if the person files for the refund on or before September 30, 2011;]
101          (5) sales of parts and equipment for installation in an aircraft operated by a common
102     carrier in interstate or foreign commerce;
103          (6) sales of commercials, motion picture films, prerecorded audio program tapes or
104     records, and prerecorded video tapes by a producer, distributor, or studio to a motion picture
105     exhibitor, distributor, or commercial television or radio broadcaster;
106          (7) (a) except as provided in Subsection [(88)] (85) and subject to Subsection (7)(b),
107     sales of cleaning or washing of tangible personal property if the cleaning or washing of the
108     tangible personal property is not assisted cleaning or washing of tangible personal property;
109          (b) if a seller that sells at the same business location assisted cleaning or washing of
110     tangible personal property and cleaning or washing of tangible personal property that is not
111     assisted cleaning or washing of tangible personal property, the exemption described in
112     Subsection (7)(a) applies if the seller separately accounts for the sales of the assisted cleaning
113     or washing of the tangible personal property; and
114          (c) for purposes of Subsection (7)(b) and in accordance with Title 63G, Chapter 3,
115     Utah Administrative Rulemaking Act, the commission may make rules:
116          (i) governing the circumstances under which sales are at the same business location;
117     and
118          (ii) establishing the procedures and requirements for a seller to separately account for
119     sales of assisted cleaning or washing of tangible personal property;
120          (8) sales made to or by religious or charitable institutions in the conduct of their regular
121     religious or charitable functions and activities, if the requirements of Section 59-12-104.1 are
122     fulfilled;
123          (9) sales of a vehicle of a type required to be registered under the motor vehicle laws of
124     this state if the vehicle is:
125          (a) not registered in this state; and
126          (b) (i) not used in this state; or
127          (ii) used in this state:
128          (A) if the vehicle is not used to conduct business, for a time period that does not
129     exceed the longer of:
130          (I) 30 days in any calendar year; or
131          (II) the time period necessary to transport the vehicle to the borders of this state; or
132          (B) if the vehicle is used to conduct business, for the time period necessary to transport
133     the vehicle to the borders of this state;
134          (10) (a) amounts paid for an item described in Subsection (10)(b) if:
135          (i) the item is intended for human use; and
136          (ii) (A) a prescription was issued for the item; or
137          (B) the item was purchased by a hospital or other medical facility; and
138          (b) (i) Subsection (10)(a) applies to:
139          (A) a drug;
140          (B) a syringe; or
141          (C) a stoma supply; and
142          (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
143     commission may by rule define the terms:
144          (A) "syringe"; or
145          (B) "stoma supply";
146          (11) purchases or leases exempt under Section 19-12-201;
147          (12) (a) sales of an item described in Subsection (12)(c) served by:
148          (i) the following if the item described in Subsection (12)(c) is not available to the
149     general public:
150          (A) a church; or
151          (B) a charitable institution; or
152          (ii) an institution of higher education if:
153          (A) the item described in Subsection (12)(c) is not available to the general public; or
154          (B) the item described in Subsection (12)(c) is prepaid as part of a student meal plan
155     offered by the institution of higher education; or
156          (b) sales of an item described in Subsection (12)(c) provided for a patient by:
157          (i) a medical facility; or
158          (ii) a nursing facility; and
159          (c) Subsections (12)(a) and (b) apply to:
160          (i) food and food ingredients;
161          (ii) prepared food; or
162          (iii) alcoholic beverages;
163          (13) (a) except as provided in Subsection (13)(b), the sale of tangible personal property
164     or a product transferred electronically by a person:
165          (i) regardless of the number of transactions involving the sale of that tangible personal
166     property or product transferred electronically by that person; and
167          (ii) not regularly engaged in the business of selling that type of tangible personal
168     property or product transferred electronically;
169          (b) this Subsection (13) does not apply if:
170          (i) the sale is one of a series of sales of a character to indicate that the person is
171     regularly engaged in the business of selling that type of tangible personal property or product
172     transferred electronically;
173          (ii) the person holds that person out as regularly engaged in the business of selling that
174     type of tangible personal property or product transferred electronically;
175          (iii) the person sells an item of tangible personal property or product transferred
176     electronically that the person purchased as a sale that is exempt under Subsection (25); or
177           (iv) the sale is of a vehicle or vessel required to be titled or registered under the laws of
178     this state in which case the tax is based upon:
179          (A) the bill of sale or other written evidence of value of the vehicle or vessel being
180     sold; or
181          (B) in the absence of a bill of sale or other written evidence of value, the fair market
182     value of the vehicle or vessel being sold at the time of the sale as determined by the
183     commission; and
184          (c) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
185     commission shall make rules establishing the circumstances under which:
186          (i) a person is regularly engaged in the business of selling a type of tangible personal
187     property or product transferred electronically;
188          (ii) a sale of tangible personal property or a product transferred electronically is one of
189     a series of sales of a character to indicate that a person is regularly engaged in the business of
190     selling that type of tangible personal property or product transferred electronically; or
191          (iii) a person holds that person out as regularly engaged in the business of selling a type
192     of tangible personal property or product transferred electronically;
193          (14) amounts paid or charged for a purchase or lease of machinery, equipment, normal
194     operating repair or replacement parts, or materials, except for office equipment or office
195     supplies, by:
196          (a) a manufacturing facility that:
197          (i) is located in the state; and
198          (ii) uses or consumes the machinery, equipment, normal operating repair or
199     replacement parts, or materials:
200          (A) in the manufacturing process to manufacture an item sold as tangible personal
201     property, as the commission may define that phrase in accordance with Title 63G, Chapter 3,
202     Utah Administrative Rulemaking Act; or
203          (B) for a scrap recycler, to process an item sold as tangible personal property, as the
204     commission may define that phrase in accordance with Title 63G, Chapter 3, Utah
205     Administrative Rulemaking Act;
206          (b) an establishment, as the commission defines that term in accordance with Title
207     63G, Chapter 3, Utah Administrative Rulemaking Act, that:
208          (i) is described in NAICS Subsector 212, Mining (except Oil and Gas), or NAICS
209     Code 213113, Support Activities for Coal Mining, 213114, Support Activities for Metal
210     Mining, or 213115, Support Activities for Nonmetallic Minerals (except Fuels) Mining, of the
211     2002 North American Industry Classification System of the federal Executive Office of the
212     President, Office of Management and Budget;
213          (ii) is located in the state; and
214          (iii) uses or consumes the machinery, equipment, normal operating repair or
215     replacement parts, or materials in:
216          (A) the production process to produce an item sold as tangible personal property, as the
217     commission may define that phrase in accordance with Title 63G, Chapter 3, Utah
218     Administrative Rulemaking Act;
219          (B) research and development, as the commission may define that phrase in accordance
220     with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
221          (C) transporting, storing, or managing tailings, overburden, or similar waste materials
222     produced from mining;
223          (D) developing or maintaining a road, tunnel, excavation, or similar feature used in
224     mining; or
225          (E) preventing, controlling, or reducing dust or other pollutants from mining; [or]
226          (c) an establishment, as the commission defines that term in accordance with Title 63G,
227     Chapter 3, Utah Administrative Rulemaking Act, that:
228          (i) is described in NAICS Code 518112, Web Search Portals, of the 2002 North
229     American Industry Classification System of the federal Executive Office of the President,
230     Office of Management and Budget;
231          (ii) is located in the state; and
232          (iii) uses or consumes the machinery, equipment, normal operating repair or
233     replacement parts, or materials in the operation of the web search portal; or
234          (d) an establishment that meets the requirements of Section 59-12-104.8 to the extent
235     the exemption is authorized by Section 59-12-104.8;
236          (15) (a) sales of the following if the requirements of Subsection (15)(b) are met:
237          (i) tooling;
238          (ii) special tooling;
239          (iii) support equipment;
240          (iv) special test equipment; or
241          (v) parts used in the repairs or renovations of tooling or equipment described in
242     Subsections (15)(a)(i) through (iv); and
243          (b) sales of tooling, equipment, or parts described in Subsection (15)(a) are exempt if:
244          (i) the tooling, equipment, or parts are used or consumed exclusively in the
245     performance of any aerospace or electronics industry contract with the United States
246     government or any subcontract under that contract; and
247          (ii) under the terms of the contract or subcontract described in Subsection (15)(b)(i),
248     title to the tooling, equipment, or parts is vested in the United States government as evidenced
249     by:
250          (A) a government identification tag placed on the tooling, equipment, or parts; or
251          (B) listing on a government-approved property record if placing a government
252     identification tag on the tooling, equipment, or parts is impractical;
253          (16) sales of newspapers or newspaper subscriptions;
254          (17) (a) except as provided in Subsection (17)(b), tangible personal property or a
255     product transferred electronically traded in as full or part payment of the purchase price, except
256     that for purposes of calculating sales or use tax upon vehicles not sold by a vehicle dealer,
257     trade-ins are limited to other vehicles only, and the tax is based upon:
258          (i) the bill of sale or other written evidence of value of the vehicle being sold and the
259     vehicle being traded in; or
260          (ii) in the absence of a bill of sale or other written evidence of value, the then existing
261     fair market value of the vehicle being sold and the vehicle being traded in, as determined by the
262     commission; and
263          (b) Subsection (17)(a) does not apply to the following items of tangible personal
264     property or products transferred electronically traded in as full or part payment of the purchase
265     price:
266          (i) money;
267          (ii) electricity;
268          (iii) water;
269          (iv) gas; or
270          (v) steam;
271          (18) (a) (i) except as provided in Subsection (18)(b), sales of tangible personal property
272     or a product transferred electronically used or consumed primarily and directly in farming
273     operations, regardless of whether the tangible personal property or product transferred
274     electronically:
275          (A) becomes part of real estate; or
276          (B) is installed by a:
277          (I) farmer;
278          (II) contractor; or
279          (III) subcontractor; or
280          (ii) sales of parts used in the repairs or renovations of tangible personal property or a
281     product transferred electronically if the tangible personal property or product transferred
282     electronically is exempt under Subsection (18)(a)(i); and
283          (b) amounts paid or charged for the following are subject to the taxes imposed by this
284     chapter:
285          (i) (A) subject to Subsection (18)(b)(i)(B), machinery, equipment, materials, or
286     supplies if used in a manner that is incidental to farming; and
287          (B) tangible personal property that is considered to be used in a manner that is
288     incidental to farming includes:
289          (I) hand tools; or
290          (II) maintenance and janitorial equipment and supplies;
291          (ii) (A) subject to Subsection (18)(b)(ii)(B), tangible personal property or a product
292     transferred electronically if the tangible personal property or product transferred electronically
293     is used in an activity other than farming; and
294          (B) tangible personal property or a product transferred electronically that is considered
295     to be used in an activity other than farming includes:
296          (I) office equipment and supplies; or
297          (II) equipment and supplies used in:
298          (Aa) the sale or distribution of farm products;
299          (Bb) research; or
300          (Cc) transportation; or
301          (iii) a vehicle required to be registered by the laws of this state during the period
302     ending two years after the date of the vehicle's purchase;
303          (19) sales of hay;
304          (20) exclusive sale during the harvest season of seasonal crops, seedling plants, or
305     garden, farm, or other agricultural produce if the seasonal crops are, seedling plants are, or
306     garden, farm, or other agricultural produce is sold by:
307          (a) the producer of the seasonal crops, seedling plants, or garden, farm, or other
308     agricultural produce;
309          (b) an employee of the producer described in Subsection (20)(a); or
310          (c) a member of the immediate family of the producer described in Subsection (20)(a);
311          (21) purchases made using a coupon as defined in 7 U.S.C. Sec. 2012 that is issued
312     under the Food Stamp Program, 7 U.S.C. Sec. 2011 et seq.;
313          (22) sales of nonreturnable containers, nonreturnable labels, nonreturnable bags,
314     nonreturnable shipping cases, and nonreturnable casings to a manufacturer, processor,
315     wholesaler, or retailer for use in packaging tangible personal property to be sold by that
316     manufacturer, processor, wholesaler, or retailer;
317          (23) a product stored in the state for resale;
318          (24) (a) purchases of a product if:
319          (i) the product is:
320          (A) purchased outside of this state;
321          (B) brought into this state:
322          (I) at any time after the purchase described in Subsection (24)(a)(i)(A); and
323          (II) by a nonresident person who is not living or working in this state at the time of the
324     purchase;
325          (C) used for the personal use or enjoyment of the nonresident person described in
326     Subsection (24)(a)(i)(B)(II) while that nonresident person is within the state; and
327          (D) not used in conducting business in this state; and
328          (ii) for:
329          (A) a product other than a boat described in Subsection (24)(a)(ii)(B), the first use of
330     the product for a purpose for which the product is designed occurs outside of this state;
331          (B) a boat, the boat is registered outside of this state; or
332          (C) a vehicle other than a vehicle sold to an authorized carrier, the vehicle is registered
333     outside of this state;
334          (b) the exemption provided for in Subsection (24)(a) does not apply to:
335          (i) a lease or rental of a product; or
336          (ii) a sale of a vehicle exempt under Subsection (33); and
337          (c) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for
338     purposes of Subsection (24)(a), the commission may by rule define what constitutes the
339     following:
340          (i) conducting business in this state if that phrase has the same meaning in this
341     Subsection (24) as in Subsection (63);
342          (ii) the first use of a product if that phrase has the same meaning in this Subsection (24)
343     as in Subsection (63); or
344          (iii) a purpose for which a product is designed if that phrase has the same meaning in
345     this Subsection (24) as in Subsection (63);
346          (25) a product purchased for resale in the regular course of business, either in its
347     original form or as an ingredient or component part of a manufactured or compounded product;
348          (26) a product upon which a sales or use tax was paid to some other state, or one of its
349     subdivisions, except that the state shall be paid any difference between the tax paid and the tax
350     imposed by this part and Part 2, Local Sales and Use Tax Act, and no adjustment is allowed if
351     the tax paid was greater than the tax imposed by this part and Part 2, Local Sales and Use Tax
352     Act;
353          (27) any sale of a service described in Subsections 59-12-103(1)(b), (c), and (d) to a
354     person for use in compounding a service taxable under the subsections;
355          (28) purchases made in accordance with the special supplemental nutrition program for
356     women, infants, and children established in 42 U.S.C. Sec. 1786;
357          (29) sales or leases of rolls, rollers, refractory brick, electric motors, or other
358     replacement parts used in the furnaces, mills, or ovens of a steel mill described in SIC Code
359     3312 of the 1987 Standard Industrial Classification Manual of the federal Executive Office of
360     the President, Office of Management and Budget;
361          (30) sales of a boat of a type required to be registered under Title 73, Chapter 18, State
362     Boating Act, a boat trailer, or an outboard motor if the boat, boat trailer, or outboard motor is:
363          (a) not registered in this state; and
364          (b) (i) not used in this state; or
365          (ii) used in this state:
366          (A) if the boat, boat trailer, or outboard motor is not used to conduct business, for a
367     time period that does not exceed the longer of:
368          (I) 30 days in any calendar year; or
369          (II) the time period necessary to transport the boat, boat trailer, or outboard motor to
370     the borders of this state; or
371          (B) if the boat, boat trailer, or outboard motor is used to conduct business, for the time
372     period necessary to transport the boat, boat trailer, or outboard motor to the borders of this
373     state;
374          (31) sales of aircraft manufactured in Utah;
375          (32) amounts paid for the purchase of telecommunications service for purposes of
376     providing telecommunications service;
377          (33) sales, leases, or uses of the following:
378          (a) a vehicle by an authorized carrier; or
379          (b) tangible personal property that is installed on a vehicle:
380          (i) sold or leased to or used by an authorized carrier; and
381          (ii) before the vehicle is placed in service for the first time;
382          (34) (a) 45% of the sales price of any new manufactured home; and
383          (b) 100% of the sales price of any used manufactured home;
384          (35) sales relating to schools and fundraising sales;
385          (36) sales or rentals of durable medical equipment if:
386          (a) a person presents a prescription for the durable medical equipment; and
387          (b) the durable medical equipment is used for home use only;
388          (37) (a) sales to a ski resort of electricity to operate a passenger ropeway as defined in
389     Section 72-11-102; and
390          (b) the commission shall by rule determine the method for calculating sales exempt
391     under Subsection (37)(a) that are not separately metered and accounted for in utility billings;
392          (38) sales to a ski resort of:
393          (a) snowmaking equipment;
394          (b) ski slope grooming equipment;
395          (c) passenger ropeways as defined in Section 72-11-102; or
396          (d) parts used in the repairs or renovations of equipment or passenger ropeways
397     described in Subsections (38)(a) through (c);
398          (39) sales of natural gas, electricity, heat, coal, fuel oil, or other fuels for industrial use;
399          (40) (a) subject to Subsection (40)(b), sales or rentals of the right to use or operate for
400     amusement, entertainment, or recreation an unassisted amusement device as defined in Section
401     59-12-102;
402          (b) if a seller that sells or rents at the same business location the right to use or operate
403     for amusement, entertainment, or recreation one or more unassisted amusement devices and
404     one or more assisted amusement devices, the exemption described in Subsection (40)(a)
405     applies if the seller separately accounts for the sales or rentals of the right to use or operate for
406     amusement, entertainment, or recreation for the assisted amusement devices; and
407          (c) for purposes of Subsection (40)(b) and in accordance with Title 63G, Chapter 3,
408     Utah Administrative Rulemaking Act, the commission may make rules:
409          (i) governing the circumstances under which sales are at the same business location;
410     and
411          (ii) establishing the procedures and requirements for a seller to separately account for
412     the sales or rentals of the right to use or operate for amusement, entertainment, or recreation for
413     assisted amusement devices;
414          (41) (a) sales of photocopies by:
415          (i) a governmental entity; or
416          (ii) an entity within the state system of public education, including:
417          (A) a school; or
418          (B) the State Board of Education; or
419          (b) sales of publications by a governmental entity;
420          (42) amounts paid for admission to an athletic event at an institution of higher
421     education that is subject to the provisions of Title IX of the Education Amendments of 1972,
422     20 U.S.C. Sec. 1681 et seq.;
423          (43) (a) sales made to or by:
424          (i) an area agency on aging; or
425          (ii) a senior citizen center owned by a county, city, or town; or
426          (b) sales made by a senior citizen center that contracts with an area agency on aging;
427          (44) sales or leases of semiconductor fabricating, processing, research, or development
428     materials regardless of whether the semiconductor fabricating, processing, research, or
429     development materials:
430          (a) actually come into contact with a semiconductor; or
431          (b) ultimately become incorporated into real property;
432          (45) an amount paid by or charged to a purchaser for accommodations and services
433     described in Subsection 59-12-103(1)(i) to the extent the amount is exempt under Section
434     59-12-104.2;
435          (46) [beginning on September 1, 2001,] the lease or use of a vehicle issued a temporary
436     sports event registration certificate in accordance with Section 41-3-306 for the event period
437     specified on the temporary sports event registration certificate;
438          (47) (a) sales or uses of electricity, if the sales or uses are made under a retail tariff
439     adopted by the Public Service Commission only for purchase of electricity produced from a
440     new alternative energy source built after January 1, 2016, as designated in the tariff by the
441     Public Service Commission; and
442          (b) for a residential use customer only, the exemption under Subsection (47)(a) applies
443     only to the portion of the tariff rate a customer pays under the tariff described in Subsection
444     (47)(a) that exceeds the tariff rate under the tariff described in Subsection (47)(a) that the
445     customer would have paid absent the tariff;
446          (48) sales or rentals of mobility enhancing equipment if a person presents a
447     prescription for the mobility enhancing equipment;
448          (49) sales of water in a:
449          (a) pipe;
450          (b) conduit;
451          (c) ditch; or
452          (d) reservoir;
453          (50) sales of currency or coins that constitute legal tender of a state, the United States,
454     or a foreign nation;
455          (51) (a) sales of an item described in Subsection (51)(b) if the item:
456          (i) does not constitute legal tender of a state, the United States, or a foreign nation; and
457          (ii) has a gold, silver, or platinum content of 50% or more; and
458          (b) Subsection (51)(a) applies to a gold, silver, or platinum:
459          (i) ingot;
460          (ii) bar;
461          (iii) medallion; or
462          (iv) decorative coin;
463          (52) amounts paid on a sale-leaseback transaction;
464          (53) sales of a prosthetic device:
465          (a) for use on or in a human; and
466          (b) (i) for which a prescription is required; or
467          (ii) if the prosthetic device is purchased by a hospital or other medical facility;
468          (54) (a) except as provided in Subsection (54)(b), purchases, leases, or rentals of
469     machinery or equipment by an establishment described in Subsection (54)(c) if the machinery
470     or equipment is primarily used in the production or postproduction of the following media for
471     commercial distribution:
472          (i) a motion picture;
473          (ii) a television program;
474          (iii) a movie made for television;
475          (iv) a music video;
476          (v) a commercial;
477          (vi) a documentary; or
478          (vii) a medium similar to Subsections (54)(a)(i) through (vi) as determined by the
479     commission by administrative rule made in accordance with Subsection (54)(d); or
480          (b) purchases, leases, or rentals of machinery or equipment by an establishment
481     described in Subsection (54)(c) that is used for the production or postproduction of the
482     following are subject to the taxes imposed by this chapter:
483          (i) a live musical performance;
484          (ii) a live news program; or
485          (iii) a live sporting event;
486          (c) the following establishments listed in the 1997 North American Industry
487     Classification System of the federal Executive Office of the President, Office of Management
488     and Budget, apply to Subsections (54)(a) and (b):
489          (i) NAICS Code 512110; or
490          (ii) NAICS Code 51219; and
491          (d) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
492     commission may by rule:
493          (i) prescribe what constitutes a medium similar to Subsections (54)(a)(i) through (vi);
494     or
495          (ii) define:
496          (A) "commercial distribution";
497          (B) "live musical performance";
498          (C) "live news program"; or
499          (D) "live sporting event";
500          (55) (a) leases of seven or more years or purchases made on or after July 1, 2004, but
501     on or before June 30, 2027, of tangible personal property that:
502          (i) is leased or purchased for or by a facility that:
503          (A) is an alternative energy electricity production facility;
504          (B) is located in the state; and
505          (C) (I) becomes operational on or after July 1, 2004; or
506          (II) has its generation capacity increased by one or more megawatts on or after July 1,
507     2004, as a result of the use of the tangible personal property;
508          (ii) has an economic life of five or more years; and
509          (iii) is used to make the facility or the increase in capacity of the facility described in
510     Subsection (55)(a)(i) operational up to the point of interconnection with an existing
511     transmission grid including:
512          (A) a wind turbine;
513          (B) generating equipment;
514          (C) a control and monitoring system;
515          (D) a power line;
516          (E) substation equipment;
517          (F) lighting;
518          (G) fencing;
519          (H) pipes; or
520          (I) other equipment used for locating a power line or pole; and
521          (b) this Subsection (55) does not apply to:
522          (i) tangible personal property used in construction of:
523          (A) a new alternative energy electricity production facility; or
524          (B) the increase in the capacity of an alternative energy electricity production facility;
525          (ii) contracted services required for construction and routine maintenance activities;
526     and
527          (iii) unless the tangible personal property is used or acquired for an increase in capacity
528     of the facility described in Subsection (55)(a)(i)(C)(II), tangible personal property used or
529     acquired after:
530          (A) the alternative energy electricity production facility described in Subsection
531     (55)(a)(i) is operational as described in Subsection (55)(a)(iii); or
532          (B) the increased capacity described in Subsection (55)(a)(i) is operational as described
533     in Subsection (55)(a)(iii);
534          (56) (a) leases of seven or more years or purchases made on or after July 1, 2004, but
535     on or before June 30, 2027, of tangible personal property that:
536          (i) is leased or purchased for or by a facility that:
537          (A) is a waste energy production facility;
538          (B) is located in the state; and
539          (C) (I) becomes operational on or after July 1, 2004; or
540          (II) has its generation capacity increased by one or more megawatts on or after July 1,
541     2004, as a result of the use of the tangible personal property;
542          (ii) has an economic life of five or more years; and
543          (iii) is used to make the facility or the increase in capacity of the facility described in
544     Subsection (56)(a)(i) operational up to the point of interconnection with an existing
545     transmission grid including:
546          (A) generating equipment;
547          (B) a control and monitoring system;
548          (C) a power line;
549          (D) substation equipment;
550          (E) lighting;
551          (F) fencing;
552          (G) pipes; or
553          (H) other equipment used for locating a power line or pole; and
554          (b) this Subsection (56) does not apply to:
555          (i) tangible personal property used in construction of:
556          (A) a new waste energy facility; or
557          (B) the increase in the capacity of a waste energy facility;
558          (ii) contracted services required for construction and routine maintenance activities;
559     and
560          (iii) unless the tangible personal property is used or acquired for an increase in capacity
561     described in Subsection (56)(a)(i)(C)(II), tangible personal property used or acquired after:
562          (A) the waste energy facility described in Subsection (56)(a)(i) is operational as
563     described in Subsection (56)(a)(iii); or
564          (B) the increased capacity described in Subsection (56)(a)(i) is operational as described
565     in Subsection (56)(a)(iii);
566          (57) (a) leases of five or more years or purchases made on or after July 1, 2004, but on
567     or before June 30, 2027, of tangible personal property that:
568          (i) is leased or purchased for or by a facility that:
569          (A) is located in the state;
570          (B) produces fuel from alternative energy, including:
571          (I) methanol; or
572          (II) ethanol; and
573          (C) (I) becomes operational on or after July 1, 2004; or
574          (II) has its capacity to produce fuel increase by 25% or more on or after July 1, 2004, as
575     a result of the installation of the tangible personal property;
576          (ii) has an economic life of five or more years; and
577          (iii) is installed on the facility described in Subsection (57)(a)(i);
578          (b) this Subsection (57) does not apply to:
579          (i) tangible personal property used in construction of:
580          (A) a new facility described in Subsection (57)(a)(i); or
581          (B) the increase in capacity of the facility described in Subsection (57)(a)(i); or
582          (ii) contracted services required for construction and routine maintenance activities;
583     and
584          (iii) unless the tangible personal property is used or acquired for an increase in capacity
585     described in Subsection (57)(a)(i)(C)(II), tangible personal property used or acquired after:
586          (A) the facility described in Subsection (57)(a)(i) is operational; or
587          (B) the increased capacity described in Subsection (57)(a)(i) is operational;
588          (58) (a) subject to Subsection (58)(b) [or (c)], sales of tangible personal property or a
589     product transferred electronically to a person within this state if that tangible personal property
590     or product transferred electronically is subsequently shipped outside the state and incorporated
591     pursuant to contract into and becomes a part of real property located outside of this state; and
592          (b) the exemption under Subsection (58)(a) is not allowed to the extent that the other
593     state or political entity to which the tangible personal property is shipped imposes a sales, use,
594     gross receipts, or other similar transaction excise tax on the transaction against which the other
595     state or political entity allows a credit for sales and use taxes imposed by this chapter; [and]
596          [(c) notwithstanding the time period of Subsection 59-1-1410(8) for filing for a refund,
597     a person may claim the exemption allowed by this Subsection (58) for a sale by filing for a
598     refund:]
599          [(i) if the sale is made on or after July 1, 2004, but on or before June 30, 2008;]
600          [(ii) as if this Subsection (58) as in effect on July 1, 2008, were in effect on the day on
601     which the sale is made;]
602          [(iii) if the person did not claim the exemption allowed by this Subsection (58) for the
603     sale prior to filing for the refund;]
604          [(iv) for sales and use taxes paid under this chapter on the sale;]
605          [(v) in accordance with Section 59-1-1410; and]
606          [(vi) subject to any extension allowed for filing for a refund under Section 59-1-1410,
607     if the person files for the refund on or before June 30, 2011;]
608          (59) purchases:
609          (a) of one or more of the following items in printed or electronic format:
610          (i) a list containing information that includes one or more[:] names or addresses; or
611          [(A) names; or]
612          [(B) addresses; or]
613          (ii) a database containing information that includes one or more[:] names or addresses;
614     and
615          [(A) names; or]
616          [(B) addresses; and]
617          (b) used to send direct mail;
618          (60) redemptions or repurchases of a product by a person if that product was:
619          (a) delivered to a pawnbroker as part of a pawn transaction; and
620          (b) redeemed or repurchased within the time period established in a written agreement
621     between the person and the pawnbroker for redeeming or repurchasing the product;
622          (61) (a) purchases or leases of an item described in Subsection (61)(b) if the item:
623          (i) is purchased or leased by, or on behalf of, a telecommunications service provider;
624     and
625          (ii) has a useful economic life of one or more years; and
626          (b) the following apply to Subsection (61)(a):
627          (i) telecommunications enabling or facilitating equipment, machinery, or software;
628          (ii) telecommunications equipment, machinery, or software required for 911 service;
629          (iii) telecommunications maintenance or repair equipment, machinery, or software;
630          (iv) telecommunications switching or routing equipment, machinery, or software; or
631          (v) telecommunications transmission equipment, machinery, or software;
632          (62) (a) beginning on July 1, 2006, and ending on June 30, 2027, purchases of tangible
633     personal property or a product transferred electronically that are used in the research and
634     development of alternative energy technology; and
635          (b) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
636     commission may, for purposes of Subsection (62)(a), make rules defining what constitutes
637     purchases of tangible personal property or a product transferred electronically that are used in
638     the research and development of alternative energy technology;
639          (63) (a) purchases of tangible personal property or a product transferred electronically
640     if:
641          (i) the tangible personal property or product transferred electronically is:
642          (A) purchased outside of this state;
643          (B) brought into this state at any time after the purchase described in Subsection
644     (63)(a)(i)(A); and
645          (C) used in conducting business in this state; and
646          (ii) for:
647          (A) tangible personal property or a product transferred electronically other than the
648     tangible personal property described in Subsection (63)(a)(ii)(B), the first use of the property
649     for a purpose for which the property is designed occurs outside of this state; or
650          (B) a vehicle other than a vehicle sold to an authorized carrier, the vehicle is registered
651     outside of this state;
652          (b) the exemption provided for in Subsection (63)(a) does not apply to:
653          (i) a lease or rental of tangible personal property or a product transferred electronically;
654     or
655          (ii) a sale of a vehicle exempt under Subsection (33); and
656          (c) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for
657     purposes of Subsection (63)(a), the commission may by rule define what constitutes the
658     following:
659          (i) conducting business in this state if that phrase has the same meaning in this
660     Subsection (63) as in Subsection (24);
661          (ii) the first use of tangible personal property or a product transferred electronically if
662     that phrase has the same meaning in this Subsection (63) as in Subsection (24); or
663          (iii) a purpose for which tangible personal property or a product transferred
664     electronically is designed if that phrase has the same meaning in this Subsection (63) as in
665     Subsection (24);
666          (64) sales of disposable home medical equipment or supplies if:
667          (a) a person presents a prescription for the disposable home medical equipment or
668     supplies;
669          (b) the disposable home medical equipment or supplies are used exclusively by the
670     person to whom the prescription described in Subsection (64)(a) is issued; and
671          (c) the disposable home medical equipment and supplies are listed as eligible for
672     payment under:
673          (i) Title XVIII, federal Social Security Act; or
674          (ii) the state plan for medical assistance under Title XIX, federal Social Security Act;
675          (65) sales:
676          (a) to a public transit district under Title 17B, Chapter 2a, Part 8, Public Transit
677     District Act; or
678          (b) of tangible personal property to a subcontractor of a public transit district, if the
679     tangible personal property is:
680          (i) clearly identified; and
681          (ii) installed or converted to real property owned by the public transit district;
682          (66) sales of construction materials:
683          (a) purchased on or after July 1, 2010;
684          (b) purchased by, on behalf of, or for the benefit of an international airport:
685          (i) located within a county of the first class; and
686          (ii) that has a United States customs office on its premises; and
687          (c) if the construction materials are:
688          (i) clearly identified;
689          (ii) segregated; and
690          (iii) installed or converted to real property:
691          (A) owned or operated by the international airport described in Subsection (66)(b); and
692          (B) located at the international airport described in Subsection (66)(b);
693          (67) sales of construction materials:
694          (a) purchased on or after July 1, 2008;
695          (b) purchased by, on behalf of, or for the benefit of a new airport:
696          (i) located within a county of the second class; and
697          (ii) that is owned or operated by a city in which an airline as defined in Section
698     59-2-102 is headquartered; and
699          (c) if the construction materials are:
700          (i) clearly identified;
701          (ii) segregated; and
702          (iii) installed or converted to real property:
703          (A) owned or operated by the new airport described in Subsection (67)(b);
704          (B) located at the new airport described in Subsection (67)(b); and
705          (C) as part of the construction of the new airport described in Subsection (67)(b);
706          (68) sales of fuel to a common carrier that is a railroad for use in a locomotive engine;
707          (69) purchases and sales described in Section 63H-4-111;
708          (70) (a) sales of tangible personal property to an aircraft maintenance, repair, and
709     overhaul provider for use in the maintenance, repair, overhaul, or refurbishment in this state of
710     a fixed wing turbine powered aircraft if that fixed wing turbine powered aircraft's registration
711     lists a state or country other than this state as the location of registry of the fixed wing turbine
712     powered aircraft; or
713          (b) sales of tangible personal property by an aircraft maintenance, repair, and overhaul
714     provider in connection with the maintenance, repair, overhaul, or refurbishment in this state of
715     a fixed wing turbine powered aircraft if that fixed wing turbine powered aircraft's registration
716     lists a state or country other than this state as the location of registry of the fixed wing turbine
717     powered aircraft;
718          (71) subject to Section 59-12-104.4, sales of a textbook for a higher education course:
719          (a) to a person admitted to an institution of higher education; and
720          (b) by a seller, other than a bookstore owned by an institution of higher education, if
721     51% or more of that seller's sales revenue for the previous calendar quarter are sales of a
722     textbook for a higher education course;
723          (72) a license fee or tax a municipality imposes in accordance with Subsection
724     10-1-203(5) on a purchaser from a business for which the municipality provides an enhanced
725     level of municipal services;
726          (73) amounts paid or charged for construction materials used in the construction of a
727     new or expanding life science research and development facility in the state, if the construction
728     materials are:
729          (a) clearly identified;
730          (b) segregated; and
731          (c) installed or converted to real property;
732          (74) amounts paid or charged for:
733          (a) a purchase or lease of machinery and equipment that:
734          (i) are used in performing qualified research:
735          (A) as defined in Section 41(d), Internal Revenue Code; and
736          (B) in the state; and
737          (ii) have an economic life of three or more years; and
738          (b) normal operating repair or replacement parts:
739          (i) for the machinery and equipment described in Subsection (74)(a); and
740          (ii) that have an economic life of three or more years;
741          (75) a sale or lease of tangible personal property used in the preparation of prepared
742     food if:
743          (a) for a sale:
744          (i) the ownership of the seller and the ownership of the purchaser are identical; and
745          (ii) the seller or the purchaser paid a tax under this chapter on the purchase of that
746     tangible personal property prior to making the sale; or
747          (b) for a lease:
748          (i) the ownership of the lessor and the ownership of the lessee are identical; and
749          (ii) the lessor or the lessee paid a tax under this chapter on the purchase of that tangible
750     personal property prior to making the lease;
751          (76) (a) purchases of machinery or equipment if:
752          (i) the purchaser is an establishment described in NAICS Subsector 713, Amusement,
753     Gambling, and Recreation Industries, of the 2012 North American Industry Classification
754     System of the federal Executive Office of the President, Office of Management and Budget;
755          (ii) the machinery or equipment:
756          (A) has an economic life of three or more years; and
757          (B) is used by one or more persons who pay admission or user fees described in
758     Subsection 59-12-103(1)(f) to the purchaser of the machinery and equipment; and
759          (iii) 51% or more of the purchaser's sales revenue for the previous calendar quarter is:
760          (A) amounts paid or charged as admission or user fees described in Subsection
761     59-12-103(1)(f); and
762          (B) subject to taxation under this chapter; and
763          (b) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
764     commission may make rules for verifying that 51% of a purchaser's sales revenue for the
765     previous calendar quarter is:
766          (i) amounts paid or charged as admission or user fees described in Subsection
767     59-12-103(1)(f); and
768          (ii) subject to taxation under this chapter;
769          (77) purchases of a short-term lodging consumable by a business that provides
770     accommodations and services described in Subsection 59-12-103(1)(i);
771          (78) amounts paid or charged to access a database:
772          (a) if the primary purpose for accessing the database is to view or retrieve information
773     from the database; and
774          (b) not including amounts paid or charged for a:
775          (i) digital audiowork;
776          (ii) digital audio-visual work; or
777          (iii) digital book;
778          (79) amounts paid or charged for a purchase or lease made by an electronic financial
779     payment service, of:
780          (a) machinery and equipment that:
781          (i) are used in the operation of the electronic financial payment service; and
782          (ii) have an economic life of three or more years; and
783          (b) normal operating repair or replacement parts that:
784          (i) are used in the operation of the electronic financial payment service; and
785          (ii) have an economic life of three or more years;
786          (80) [beginning on April 1, 2013,] sales of a fuel cell as defined in Section 54-15-102;
787          (81) amounts paid or charged for a purchase or lease of tangible personal property or a
788     product transferred electronically if the tangible personal property or product transferred
789     electronically:
790          (a) is stored, used, or consumed in the state; and
791          (b) is temporarily brought into the state from another state:
792          (i) during a disaster period as defined in Section 53-2a-1202;
793          (ii) by an out-of-state business as defined in Section 53-2a-1202;
794          (iii) for a declared state disaster or emergency as defined in Section 53-2a-1202; and
795          (iv) for disaster- or emergency-related work as defined in Section 53-2a-1202;
796          (82) sales of goods and services at a morale, welfare, and recreation facility, as defined
797     in Section 39-9-102, made pursuant to Title 39, Chapter 9, State Morale, Welfare, and
798     Recreation Program;
799          (83) amounts paid or charged for a purchase or lease of molten magnesium;
800          (84) amounts paid or charged for a purchase or lease made by a qualifying enterprise
801     data center of machinery, equipment, or normal operating repair or replacement parts, if the
802     machinery, equipment, or normal operating repair or replacement parts:
803          (a) are used in the operation of the establishment; and
804          (b) have an economic life of one or more years;
805          (85) sales of cleaning or washing of a vehicle, except for cleaning or washing of a
806     vehicle that includes cleaning or washing of the interior of the vehicle;
807          (86) amounts paid or charged for a purchase or lease of machinery, equipment, normal
808     operating repair or replacement parts, catalysts, chemicals, reagents, solutions, or supplies used
809     or consumed:
810          (a) by a refiner who owns, leases, operates, controls, or supervises a refinery as defined
811     in Section 63M-4-701 located in the state;
812          (b) if the machinery, equipment, normal operating repair or replacement parts,
813     catalysts, chemicals, reagents, solutions, or supplies are used or consumed in:
814          (i) the production process to produce gasoline or diesel fuel, or at which blendstock is
815     added to gasoline or diesel fuel;
816          (ii) research and development;
817          (iii) transporting, storing, or managing raw materials, work in process, finished
818     products, and waste materials produced from refining gasoline or diesel fuel, or adding
819     blendstock to gasoline or diesel fuel;
820          (iv) developing or maintaining a road, tunnel, excavation, or similar feature used in
821     refining; or
822          (v) preventing, controlling, or reducing pollutants from refining; and
823          (c) beginning on July 1, 2021, if the person has obtained a form certified by the Office
824     of Energy Development under Subsection 63M-4-702(2);
825          (87) amounts paid to or charged by a proprietor for accommodations and services, as
826     defined in Section 63H-1-205, if the proprietor is subject to the MIDA accommodations tax
827     imposed under Section 63H-1-205; [and]
828          (88) amounts paid or charged for a purchase or lease of machinery, equipment, normal
829     operating repair or replacement parts, or materials, except for office equipment or office
830     supplies, by an establishment, as the commission defines that term in accordance with Title
831     63G, Chapter 3, Utah Administrative Rulemaking Act, that:
832          (a) is described in NAICS Code 621511, Medical Laboratories, of the 2017 North
833     American Industry Classification System of the federal Executive Office of the President,
834     Office of Management and Budget;
835          (b) is located in this state; and
836          (c) uses the machinery, equipment, normal operating repair or replacement parts, or
837     materials in the operation of the establishment[.]; and
838          (89) subject to Subsection 59-12-104.11, amounts paid or charged in connection with
839     the construction, operation, maintenance, repair, or replacement of facilities owned by an
840     electrical corporation as defined in Section 54-2-1.
841          Section 2. Section 59-12-104.8 is enacted to read:
842          59-12-104.8. Exemption for purchases of machinery, equipment, normal
843     operating repair or replacement parts, and materials by oil and gas extraction
844     establishment.
845          (1) This section applies to amounts paid or charged for a purchase or lease of
846     machinery, equipment, normal operating repair or replacement parts, or materials, except for
847     office equipment or office supplies, by an establishment, as the commission defines that term
848     in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, that:
849          (a) is described in NAICS Subsector 211, Oil and Gas Extraction, NAICS Code
850     213111, Drilling Oil and Gas Wells, or NAICS Code 213112, Support Activities for Oil and
851     Gas Operations, of the 2017 North American Industry Classification System of the federal
852     Executive Office of the President, Office of Management and Budget;
853          (b) is located in the state; and
854          (c) uses or consumes the machinery, equipment, normal operating repair or
855     replacement parts, or materials in:
856          (i) research and development, as the commission may define that phrase in accordance
857     with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
858          (ii) transporting, storing, or managing tailings, overburden, or similar waste materials
859     produced from mining;
860          (iii) developing or maintaining a road, tunnel, excavation, or similar feature used in
861     mining; or
862          (iv) preventing, controlling, or reducing dust or other pollutants from mining.
863          (2) (a) On or after July 1, 2020, and on or before June 30, 2022, a person may claim the
864     sales and use tax exemption described in this section by filing for a refund from the
865     commission.
866          (b) The amount of the refund described in Subsection (2)(a) is as follows:
867          (i) on or after July 1, 2020, and on or before June 30, 2021, 33% of the sales and use
868     tax on the amount paid or charged for the purchase or lease; and
869          (ii) on or after July 1, 2021, and on or before June 30, 2022, 66% of the sales and use
870     tax on the amount paid or charged for the purchase or lease.
871          (c) A person shall file for a refund under this Subsection (2):
872          (i) in an electronic format prescribed by the commission; and
873          (ii) no more frequently than once per month.
874          (3) (a) On or after July 1, 2022, a person may claim the sales and use tax exemption
875     described in this section at the point of sale.
876          (b) The amount of the exemption described in Subsection (3)(a) is 100% of the sales
877     and use tax on the amount paid or charged for the purchase or lease.
878          Section 3. Section 59-12-104.11 is enacted to read:
879          59-12-104.11. Exemption for purchases by an electric generation and transmission
880     facility or electrical corporation.
881          (1) On or after July 1, 2020, and on or before June 30, 2022, a person may claim the
882     sales and use tax exemption described in Subsection 59-12-104(2)(b) or (89) by filing for a
883     refund from the commission.
884          (b) The amount of the refund described in Subsection (1)(a) is as follows:
885          (i) on or after July 1, 2020, and on or before June 30, 2021, 33% of the sales and use
886     tax on the amount paid or charged; and
887          (ii) on or after July 1, 2021, and on or before June 30, 2022, 66% of the sales and use
888     tax on the amount paid or charged.
889          (c) A person shall file for a refund under this Subsection (1):
890          (i) in an electronic format prescribed by the commission; and
891          (ii) no more frequently than once per month.
892          (2) (a) On or after July 1, 2022, a person may claim the sales and use tax exemption
893     described in Subsection 59-12-104(2)(b) or (89) at the point of sale.
894          (b) The amount of the exemption is 100% of the sales and use tax on the amount paid
895     or charged.
896          Section 4. Effective date.
897          This bill takes effect on July 1, 2020.