1     
SALES AND USE TAX MODIFICATIONS

2     
2020 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Ronald Winterton

5     
House Sponsor: ____________

6     

7     LONG TITLE
8     Committee Note:
9          The Public Utilities, Energy, and Technology Interim Committee recommended this
10     bill.
11               Legislative Vote:     12 voting for     4 voting against     0 absent
12     General Description:
13          This bill enacts sales and use tax exemptions.
14     Highlighted Provisions:
15          This bill:
16          ▸     enacts a sales and use tax exemption for the purchase or lease of machinery,
17     equipment, normal operating repair or replacement parts, or materials, except for
18     office equipment or office supplies, by an oil and gas extraction establishment or a
19     pipeline transportation establishment;
20          ▸     expands the sales and use tax exemption for the state, its institutions, and its
21     political subdivisions to include certain purchases by an electric generation and
22     transmission facility;
23          ▸     enacts a sales and use tax exemption for amounts paid or charged for construction,
24     operation, maintenance, repair, or replacement of facilities owned by an electrical
25     corporation;
26          ▸     creates a refund process to phase in the exemptions for an electric generation and
27     transmission facility, an electrical corporation, and an oil and gas extraction or
28     pipeline transportation establishment; and
29          ▸     makes technical changes.
30     Money Appropriated in this Bill:
31          None
32     Other Special Clauses:
33          This bill provides a special effective date.
34     Utah Code Sections Affected:
35     AMENDS:
36          59-12-104, as last amended by Laws of Utah 2019, Chapters 136 and 486
37     ENACTS:
38          59-12-104.8, Utah Code Annotated 1953
39          59-12-104.11, Utah Code Annotated 1953
40     

41     Be it enacted by the Legislature of the state of Utah:
42          Section 1. Section 59-12-104 is amended to read:
43          59-12-104. Exemptions.
44          Exemptions from the taxes imposed by this chapter are as follows:
45          (1) sales of aviation fuel, motor fuel, and special fuel subject to a Utah state excise tax
46     under Chapter 13, Motor and Special Fuel Tax Act;
47          (2) (a) subject to Section 59-12-104.6, sales to the state, its institutions, and its political
48     subdivisions[; however, this exemption does not apply to sales of:] except construction
49     materials unless the construction materials are:
50          [(a) construction materials except:]
51          [(i) construction materials]
52          (i) (A) purchased by or on behalf of institutions of the public education system as
53     defined in Utah Constitution, Article X, Section 2[, provided the construction materials are];
54     and
55          (B) clearly identified and segregated and installed or converted to real property which
56     is owned by institutions of the public education system; [and] or
57          (ii) (A) [construction materials] purchased by the state, its institutions, or its political
58     subdivisions [which are]; and
59          (B) installed or converted to real property by employees of the state, its institutions, or
60     its political subdivisions; [or] and
61          (b) [tangible personal property in] subject to Section 59-12-104.11, amounts paid by
62     the state, its institutions, and its political subdivisions in connection with the construction,
63     operation, maintenance, repair, or replacement of a project, as defined in Section 11-13-103, or
64     facilities providing additional project capacity, as defined in Section 11-13-103;
65          (3) (a) sales of an item described in Subsection (3)(b) from a vending machine if:
66          (i) the proceeds of each sale do not exceed $1; and
67          (ii) the seller or operator of the vending machine reports an amount equal to 150% of
68     the cost of the item described in Subsection (3)(b) as goods consumed; and
69          (b) Subsection (3)(a) applies to:
70          (i) food and food ingredients; or
71          (ii) prepared food;
72          (4) (a) sales of the following to a commercial airline carrier for in-flight consumption:
73          (i) alcoholic beverages;
74          (ii) food and food ingredients; or
75          (iii) prepared food;
76          (b) sales of tangible personal property or a product transferred electronically:
77          (i) to a passenger;
78          (ii) by a commercial airline carrier; and
79          (iii) during a flight for in-flight consumption or in-flight use by the passenger; or
80          (c) services related to Subsection (4)(a) or (b);
81          [(5) (a) (i) beginning on July 1, 2008, and ending on September 30, 2008, sales of parts
82     and equipment:]
83          [(A) (I) by an establishment described in NAICS Code 336411 or 336412 of the 2002
84     North American Industry Classification System of the federal Executive Office of the
85     President, Office of Management and Budget; and]
86          [(II) for:]
87          [(Aa) installation in an aircraft, including services relating to the installation of parts or
88     equipment in the aircraft;]
89          [(Bb) renovation of an aircraft; or]
90          [(Cc) repair of an aircraft; or]
91          [(B) for installation in an aircraft operated by a common carrier in interstate or foreign
92     commerce; or]
93          [(ii) beginning on October 1, 2008, sales of parts and equipment for installation in an
94     aircraft operated by a common carrier in interstate or foreign commerce; and]
95          [(b) notwithstanding the time period of Subsection 59-1-1410(8) for filing for a refund,
96     a person may claim the exemption allowed by Subsection (5)(a)(i)(B) for a sale by filing for a
97     refund:]
98          [(i) if the sale is made on or after July 1, 2008, but on or before September 30, 2008;]
99          [(ii) as if Subsection (5)(a)(i)(B) were in effect on the day on which the sale is made;]
100          [(iii) if the person did not claim the exemption allowed by Subsection (5)(a)(i)(B) for
101     the sale prior to filing for the refund;]
102          [(iv) for sales and use taxes paid under this chapter on the sale;]
103          [(v) in accordance with Section 59-1-1410; and]
104          [(vi) subject to any extension allowed for filing for a refund under Section 59-1-1410,
105     if the person files for the refund on or before September 30, 2011;]
106          (5) sales of parts and equipment for installation in an aircraft operated by a common
107     carrier in interstate or foreign commerce;
108          (6) sales of commercials, motion picture films, prerecorded audio program tapes or
109     records, and prerecorded video tapes by a producer, distributor, or studio to a motion picture
110     exhibitor, distributor, or commercial television or radio broadcaster;
111          (7) (a) except as provided in Subsection (85) and subject to Subsection (7)(b), sales of
112     cleaning or washing of tangible personal property if the cleaning or washing of the tangible
113     personal property is not assisted cleaning or washing of tangible personal property;
114          (b) if a seller that sells at the same business location assisted cleaning or washing of
115     tangible personal property and cleaning or washing of tangible personal property that is not
116     assisted cleaning or washing of tangible personal property, the exemption described in
117     Subsection (7)(a) applies if the seller separately accounts for the sales of the assisted cleaning
118     or washing of the tangible personal property; and
119          (c) for purposes of Subsection (7)(b) and in accordance with Title 63G, Chapter 3,
120     Utah Administrative Rulemaking Act, the commission may make rules:
121          (i) governing the circumstances under which sales are at the same business location;
122     and
123          (ii) establishing the procedures and requirements for a seller to separately account for
124     sales of assisted cleaning or washing of tangible personal property;
125          (8) sales made to or by religious or charitable institutions in the conduct of their regular
126     religious or charitable functions and activities, if the requirements of Section 59-12-104.1 are
127     fulfilled;
128          (9) sales of a vehicle of a type required to be registered under the motor vehicle laws of
129     this state if the vehicle is:
130          (a) not registered in this state; and
131          (b) (i) not used in this state; or
132          (ii) used in this state:
133          (A) if the vehicle is not used to conduct business, for a time period that does not
134     exceed the longer of:
135          (I) 30 days in any calendar year; or
136          (II) the time period necessary to transport the vehicle to the borders of this state; or
137          (B) if the vehicle is used to conduct business, for the time period necessary to transport
138     the vehicle to the borders of this state;
139          (10) (a) amounts paid for an item described in Subsection (10)(b) if:
140          (i) the item is intended for human use; and
141          (ii) (A) a prescription was issued for the item; or
142          (B) the item was purchased by a hospital or other medical facility; and
143          (b) (i) Subsection (10)(a) applies to:
144          (A) a drug;
145          (B) a syringe; or
146          (C) a stoma supply; and
147          (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
148     commission may by rule define the terms:
149          (A) "syringe"; or
150          (B) "stoma supply";
151          (11) purchases or leases exempt under Section 19-12-201;
152          (12) (a) sales of an item described in Subsection (12)(c) served by:
153          (i) the following if the item described in Subsection (12)(c) is not available to the
154     general public:
155          (A) a church; or
156          (B) a charitable institution; or
157          (ii) an institution of higher education if:
158          (A) the item described in Subsection (12)(c) is not available to the general public; or
159          (B) the item described in Subsection (12)(c) is prepaid as part of a student meal plan
160     offered by the institution of higher education; or
161          (b) sales of an item described in Subsection (12)(c) provided for a patient by:
162          (i) a medical facility; or
163          (ii) a nursing facility; and
164          (c) Subsections (12)(a) and (b) apply to:
165          (i) food and food ingredients;
166          (ii) prepared food; or
167          (iii) alcoholic beverages;
168          (13) (a) except as provided in Subsection (13)(b), the sale of tangible personal property
169     or a product transferred electronically by a person:
170          (i) regardless of the number of transactions involving the sale of that tangible personal
171     property or product transferred electronically by that person; and
172          (ii) not regularly engaged in the business of selling that type of tangible personal
173     property or product transferred electronically;
174          (b) this Subsection (13) does not apply if:
175          (i) the sale is one of a series of sales of a character to indicate that the person is
176     regularly engaged in the business of selling that type of tangible personal property or product
177     transferred electronically;
178          (ii) the person holds that person out as regularly engaged in the business of selling that
179     type of tangible personal property or product transferred electronically;
180          (iii) the person sells an item of tangible personal property or product transferred
181     electronically that the person purchased as a sale that is exempt under Subsection (25); or
182           (iv) the sale is of a vehicle or vessel required to be titled or registered under the laws of
183     this state in which case the tax is based upon:
184          (A) the bill of sale or other written evidence of value of the vehicle or vessel being
185     sold; or
186          (B) in the absence of a bill of sale or other written evidence of value, the fair market
187     value of the vehicle or vessel being sold at the time of the sale as determined by the
188     commission; and
189          (c) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
190     commission shall make rules establishing the circumstances under which:
191          (i) a person is regularly engaged in the business of selling a type of tangible personal
192     property or product transferred electronically;
193          (ii) a sale of tangible personal property or a product transferred electronically is one of
194     a series of sales of a character to indicate that a person is regularly engaged in the business of
195     selling that type of tangible personal property or product transferred electronically; or
196          (iii) a person holds that person out as regularly engaged in the business of selling a type
197     of tangible personal property or product transferred electronically;
198          (14) amounts paid or charged for a purchase or lease of machinery, equipment, normal
199     operating repair or replacement parts, or materials, except for office equipment or office
200     supplies, by:
201          (a) a manufacturing facility that:
202          (i) is located in the state; and
203          (ii) uses or consumes the machinery, equipment, normal operating repair or
204     replacement parts, or materials:
205          (A) in the manufacturing process to manufacture an item sold as tangible personal
206     property, as the commission may define that phrase in accordance with Title 63G, Chapter 3,
207     Utah Administrative Rulemaking Act; or
208          (B) for a scrap recycler, to process an item sold as tangible personal property, as the
209     commission may define that phrase in accordance with Title 63G, Chapter 3, Utah
210     Administrative Rulemaking Act;
211          (b) an establishment, as the commission defines that term in accordance with Title
212     63G, Chapter 3, Utah Administrative Rulemaking Act, that:
213          (i) is described in NAICS Subsector 212, Mining (except Oil and Gas), or NAICS
214     Code 213113, Support Activities for Coal Mining, 213114, Support Activities for Metal
215     Mining, or 213115, Support Activities for Nonmetallic Minerals (except Fuels) Mining, of the
216     2002 North American Industry Classification System of the federal Executive Office of the
217     President, Office of Management and Budget;
218          (ii) is located in the state; and
219          (iii) uses or consumes the machinery, equipment, normal operating repair or
220     replacement parts, or materials in:
221          (A) the production process to produce an item sold as tangible personal property, as the
222     commission may define that phrase in accordance with Title 63G, Chapter 3, Utah
223     Administrative Rulemaking Act;
224          (B) research and development, as the commission may define that phrase in accordance
225     with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
226          (C) transporting, storing, or managing tailings, overburden, or similar waste materials
227     produced from mining;
228          (D) developing or maintaining a road, tunnel, excavation, or similar feature used in
229     mining; or
230          (E) preventing, controlling, or reducing dust or other pollutants from mining; [or]
231          (c) an establishment, as the commission defines that term in accordance with Title 63G,
232     Chapter 3, Utah Administrative Rulemaking Act, that:
233          (i) is described in NAICS Code 518112, Web Search Portals, of the 2002 North
234     American Industry Classification System of the federal Executive Office of the President,
235     Office of Management and Budget;
236          (ii) is located in the state; and
237          (iii) uses or consumes the machinery, equipment, normal operating repair or
238     replacement parts, or materials in the operation of the web search portal; or
239          (d) an establishment that meets the requirements of Section 59-12-104.8 to the extent
240     the exemption is authorized by Section 59-12-104.8;
241          (15) (a) sales of the following if the requirements of Subsection (15)(b) are met:
242          (i) tooling;
243          (ii) special tooling;
244          (iii) support equipment;
245          (iv) special test equipment; or
246          (v) parts used in the repairs or renovations of tooling or equipment described in
247     Subsections (15)(a)(i) through (iv); and
248          (b) sales of tooling, equipment, or parts described in Subsection (15)(a) are exempt if:
249          (i) the tooling, equipment, or parts are used or consumed exclusively in the
250     performance of any aerospace or electronics industry contract with the United States
251     government or any subcontract under that contract; and
252          (ii) under the terms of the contract or subcontract described in Subsection (15)(b)(i),
253     title to the tooling, equipment, or parts is vested in the United States government as evidenced
254     by:
255          (A) a government identification tag placed on the tooling, equipment, or parts; or
256          (B) listing on a government-approved property record if placing a government
257     identification tag on the tooling, equipment, or parts is impractical;
258          (16) sales of newspapers or newspaper subscriptions;
259          (17) (a) except as provided in Subsection (17)(b), tangible personal property or a
260     product transferred electronically traded in as full or part payment of the purchase price, except
261     that for purposes of calculating sales or use tax upon vehicles not sold by a vehicle dealer,
262     trade-ins are limited to other vehicles only, and the tax is based upon:
263          (i) the bill of sale or other written evidence of value of the vehicle being sold and the
264     vehicle being traded in; or
265          (ii) in the absence of a bill of sale or other written evidence of value, the then existing
266     fair market value of the vehicle being sold and the vehicle being traded in, as determined by the
267     commission; and
268          (b) Subsection (17)(a) does not apply to the following items of tangible personal
269     property or products transferred electronically traded in as full or part payment of the purchase
270     price:
271          (i) money;
272          (ii) electricity;
273          (iii) water;
274          (iv) gas; or
275          (v) steam;
276          (18) (a) (i) except as provided in Subsection (18)(b), sales of tangible personal property
277     or a product transferred electronically used or consumed primarily and directly in farming
278     operations, regardless of whether the tangible personal property or product transferred
279     electronically:
280          (A) becomes part of real estate; or
281          (B) is installed by a:
282          (I) farmer;
283          (II) contractor; or
284          (III) subcontractor; or
285          (ii) sales of parts used in the repairs or renovations of tangible personal property or a
286     product transferred electronically if the tangible personal property or product transferred
287     electronically is exempt under Subsection (18)(a)(i); and
288          (b) amounts paid or charged for the following are subject to the taxes imposed by this
289     chapter:
290          (i) (A) subject to Subsection (18)(b)(i)(B), machinery, equipment, materials, or
291     supplies if used in a manner that is incidental to farming; and
292          (B) tangible personal property that is considered to be used in a manner that is
293     incidental to farming includes:
294          (I) hand tools; or
295          (II) maintenance and janitorial equipment and supplies;
296          (ii) (A) subject to Subsection (18)(b)(ii)(B), tangible personal property or a product
297     transferred electronically if the tangible personal property or product transferred electronically
298     is used in an activity other than farming; and
299          (B) tangible personal property or a product transferred electronically that is considered
300     to be used in an activity other than farming includes:
301          (I) office equipment and supplies; or
302          (II) equipment and supplies used in:
303          (Aa) the sale or distribution of farm products;
304          (Bb) research; or
305          (Cc) transportation; or
306          (iii) a vehicle required to be registered by the laws of this state during the period
307     ending two years after the date of the vehicle's purchase;
308          (19) sales of hay;
309          (20) exclusive sale during the harvest season of seasonal crops, seedling plants, or
310     garden, farm, or other agricultural produce if the seasonal crops are, seedling plants are, or
311     garden, farm, or other agricultural produce is sold by:
312          (a) the producer of the seasonal crops, seedling plants, or garden, farm, or other
313     agricultural produce;
314          (b) an employee of the producer described in Subsection (20)(a); or
315          (c) a member of the immediate family of the producer described in Subsection (20)(a);
316          (21) purchases made using a coupon as defined in 7 U.S.C. Sec. 2012 that is issued
317     under the Food Stamp Program, 7 U.S.C. Sec. 2011 et seq.;
318          (22) sales of nonreturnable containers, nonreturnable labels, nonreturnable bags,
319     nonreturnable shipping cases, and nonreturnable casings to a manufacturer, processor,
320     wholesaler, or retailer for use in packaging tangible personal property to be sold by that
321     manufacturer, processor, wholesaler, or retailer;
322          (23) a product stored in the state for resale;
323          (24) (a) purchases of a product if:
324          (i) the product is:
325          (A) purchased outside of this state;
326          (B) brought into this state:
327          (I) at any time after the purchase described in Subsection (24)(a)(i)(A); and
328          (II) by a nonresident person who is not living or working in this state at the time of the
329     purchase;
330          (C) used for the personal use or enjoyment of the nonresident person described in
331     Subsection (24)(a)(i)(B)(II) while that nonresident person is within the state; and
332          (D) not used in conducting business in this state; and
333          (ii) for:
334          (A) a product other than a boat described in Subsection (24)(a)(ii)(B), the first use of
335     the product for a purpose for which the product is designed occurs outside of this state;
336          (B) a boat, the boat is registered outside of this state; or
337          (C) a vehicle other than a vehicle sold to an authorized carrier, the vehicle is registered
338     outside of this state;
339          (b) the exemption provided for in Subsection (24)(a) does not apply to:
340          (i) a lease or rental of a product; or
341          (ii) a sale of a vehicle exempt under Subsection (33); and
342          (c) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for
343     purposes of Subsection (24)(a), the commission may by rule define what constitutes the
344     following:
345          (i) conducting business in this state if that phrase has the same meaning in this
346     Subsection (24) as in Subsection (63);
347          (ii) the first use of a product if that phrase has the same meaning in this Subsection (24)
348     as in Subsection (63); or
349          (iii) a purpose for which a product is designed if that phrase has the same meaning in
350     this Subsection (24) as in Subsection (63);
351          (25) a product purchased for resale in the regular course of business, either in its
352     original form or as an ingredient or component part of a manufactured or compounded product;
353          (26) a product upon which a sales or use tax was paid to some other state, or one of its
354     subdivisions, except that the state shall be paid any difference between the tax paid and the tax
355     imposed by this part and Part 2, Local Sales and Use Tax Act, and no adjustment is allowed if
356     the tax paid was greater than the tax imposed by this part and Part 2, Local Sales and Use Tax
357     Act;
358          (27) any sale of a service described in Subsections 59-12-103(1)(b), (c), and (d) to a
359     person for use in compounding a service taxable under the subsections;
360          (28) purchases made in accordance with the special supplemental nutrition program for
361     women, infants, and children established in 42 U.S.C. Sec. 1786;
362          (29) sales or leases of rolls, rollers, refractory brick, electric motors, or other
363     replacement parts used in the furnaces, mills, or ovens of a steel mill described in SIC Code
364     3312 of the 1987 Standard Industrial Classification Manual of the federal Executive Office of
365     the President, Office of Management and Budget;
366          (30) sales of a boat of a type required to be registered under Title 73, Chapter 18, State
367     Boating Act, a boat trailer, or an outboard motor if the boat, boat trailer, or outboard motor is:
368          (a) not registered in this state; and
369          (b) (i) not used in this state; or
370          (ii) used in this state:
371          (A) if the boat, boat trailer, or outboard motor is not used to conduct business, for a
372     time period that does not exceed the longer of:
373          (I) 30 days in any calendar year; or
374          (II) the time period necessary to transport the boat, boat trailer, or outboard motor to
375     the borders of this state; or
376          (B) if the boat, boat trailer, or outboard motor is used to conduct business, for the time
377     period necessary to transport the boat, boat trailer, or outboard motor to the borders of this
378     state;
379          (31) sales of aircraft manufactured in Utah;
380          (32) amounts paid for the purchase of telecommunications service for purposes of
381     providing telecommunications service;
382          (33) sales, leases, or uses of the following:
383          (a) a vehicle by an authorized carrier; or
384          (b) tangible personal property that is installed on a vehicle:
385          (i) sold or leased to or used by an authorized carrier; and
386          (ii) before the vehicle is placed in service for the first time;
387          (34) (a) 45% of the sales price of any new manufactured home; and
388          (b) 100% of the sales price of any used manufactured home;
389          (35) sales relating to schools and fundraising sales;
390          (36) sales or rentals of durable medical equipment if:
391          (a) a person presents a prescription for the durable medical equipment; and
392          (b) the durable medical equipment is used for home use only;
393          (37) (a) sales to a ski resort of electricity to operate a passenger ropeway as defined in
394     Section 72-11-102; and
395          (b) the commission shall by rule determine the method for calculating sales exempt
396     under Subsection (37)(a) that are not separately metered and accounted for in utility billings;
397          (38) sales to a ski resort of:
398          (a) snowmaking equipment;
399          (b) ski slope grooming equipment;
400          (c) passenger ropeways as defined in Section 72-11-102; or
401          (d) parts used in the repairs or renovations of equipment or passenger ropeways
402     described in Subsections (38)(a) through (c);
403          (39) sales of natural gas, electricity, heat, coal, fuel oil, or other fuels for industrial use;
404          (40) (a) subject to Subsection (40)(b), sales or rentals of the right to use or operate for
405     amusement, entertainment, or recreation an unassisted amusement device as defined in Section
406     59-12-102;
407          (b) if a seller that sells or rents at the same business location the right to use or operate
408     for amusement, entertainment, or recreation one or more unassisted amusement devices and
409     one or more assisted amusement devices, the exemption described in Subsection (40)(a)
410     applies if the seller separately accounts for the sales or rentals of the right to use or operate for
411     amusement, entertainment, or recreation for the assisted amusement devices; and
412          (c) for purposes of Subsection (40)(b) and in accordance with Title 63G, Chapter 3,
413     Utah Administrative Rulemaking Act, the commission may make rules:
414          (i) governing the circumstances under which sales are at the same business location;
415     and
416          (ii) establishing the procedures and requirements for a seller to separately account for
417     the sales or rentals of the right to use or operate for amusement, entertainment, or recreation for
418     assisted amusement devices;
419          (41) (a) sales of photocopies by:
420          (i) a governmental entity; or
421          (ii) an entity within the state system of public education, including:
422          (A) a school; or
423          (B) the State Board of Education; or
424          (b) sales of publications by a governmental entity;
425          (42) amounts paid for admission to an athletic event at an institution of higher
426     education that is subject to the provisions of Title IX of the Education Amendments of 1972,
427     20 U.S.C. Sec. 1681 et seq.;
428          (43) (a) sales made to or by:
429          (i) an area agency on aging; or
430          (ii) a senior citizen center owned by a county, city, or town; or
431          (b) sales made by a senior citizen center that contracts with an area agency on aging;
432          (44) sales or leases of semiconductor fabricating, processing, research, or development
433     materials regardless of whether the semiconductor fabricating, processing, research, or
434     development materials:
435          (a) actually come into contact with a semiconductor; or
436          (b) ultimately become incorporated into real property;
437          (45) an amount paid by or charged to a purchaser for accommodations and services
438     described in Subsection 59-12-103(1)(i) to the extent the amount is exempt under Section
439     59-12-104.2;
440          (46) [beginning on September 1, 2001,] the lease or use of a vehicle issued a temporary
441     sports event registration certificate in accordance with Section 41-3-306 for the event period
442     specified on the temporary sports event registration certificate;
443          (47) (a) sales or uses of electricity, if the sales or uses are made under a retail tariff
444     adopted by the Public Service Commission only for purchase of electricity produced from a
445     new alternative energy source built after January 1, 2016, as designated in the tariff by the
446     Public Service Commission; and
447          (b) for a residential use customer only, the exemption under Subsection (47)(a) applies
448     only to the portion of the tariff rate a customer pays under the tariff described in Subsection
449     (47)(a) that exceeds the tariff rate under the tariff described in Subsection (47)(a) that the
450     customer would have paid absent the tariff;
451          (48) sales or rentals of mobility enhancing equipment if a person presents a
452     prescription for the mobility enhancing equipment;
453          (49) sales of water in a:
454          (a) pipe;
455          (b) conduit;
456          (c) ditch; or
457          (d) reservoir;
458          (50) sales of currency or coins that constitute legal tender of a state, the United States,
459     or a foreign nation;
460          (51) (a) sales of an item described in Subsection (51)(b) if the item:
461          (i) does not constitute legal tender of a state, the United States, or a foreign nation; and
462          (ii) has a gold, silver, or platinum content of 50% or more; and
463          (b) Subsection (51)(a) applies to a gold, silver, or platinum:
464          (i) ingot;
465          (ii) bar;
466          (iii) medallion; or
467          (iv) decorative coin;
468          (52) amounts paid on a sale-leaseback transaction;
469          (53) sales of a prosthetic device:
470          (a) for use on or in a human; and
471          (b) (i) for which a prescription is required; or
472          (ii) if the prosthetic device is purchased by a hospital or other medical facility;
473          (54) (a) except as provided in Subsection (54)(b), purchases, leases, or rentals of
474     machinery or equipment by an establishment described in Subsection (54)(c) if the machinery
475     or equipment is primarily used in the production or postproduction of the following media for
476     commercial distribution:
477          (i) a motion picture;
478          (ii) a television program;
479          (iii) a movie made for television;
480          (iv) a music video;
481          (v) a commercial;
482          (vi) a documentary; or
483          (vii) a medium similar to Subsections (54)(a)(i) through (vi) as determined by the
484     commission by administrative rule made in accordance with Subsection (54)(d); or
485          (b) purchases, leases, or rentals of machinery or equipment by an establishment
486     described in Subsection (54)(c) that is used for the production or postproduction of the
487     following are subject to the taxes imposed by this chapter:
488          (i) a live musical performance;
489          (ii) a live news program; or
490          (iii) a live sporting event;
491          (c) the following establishments listed in the 1997 North American Industry
492     Classification System of the federal Executive Office of the President, Office of Management
493     and Budget, apply to Subsections (54)(a) and (b):
494          (i) NAICS Code 512110; or
495          (ii) NAICS Code 51219; and
496          (d) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
497     commission may by rule:
498          (i) prescribe what constitutes a medium similar to Subsections (54)(a)(i) through (vi);
499     or
500          (ii) define:
501          (A) "commercial distribution";
502          (B) "live musical performance";
503          (C) "live news program"; or
504          (D) "live sporting event";
505          (55) (a) leases of seven or more years or purchases made on or after July 1, 2004, but
506     on or before June 30, 2027, of tangible personal property that:
507          (i) is leased or purchased for or by a facility that:
508          (A) is an alternative energy electricity production facility;
509          (B) is located in the state; and
510          (C) (I) becomes operational on or after July 1, 2004; or
511          (II) has its generation capacity increased by one or more megawatts on or after July 1,
512     2004, as a result of the use of the tangible personal property;
513          (ii) has an economic life of five or more years; and
514          (iii) is used to make the facility or the increase in capacity of the facility described in
515     Subsection (55)(a)(i) operational up to the point of interconnection with an existing
516     transmission grid including:
517          (A) a wind turbine;
518          (B) generating equipment;
519          (C) a control and monitoring system;
520          (D) a power line;
521          (E) substation equipment;
522          (F) lighting;
523          (G) fencing;
524          (H) pipes; or
525          (I) other equipment used for locating a power line or pole; and
526          (b) this Subsection (55) does not apply to:
527          (i) tangible personal property used in construction of:
528          (A) a new alternative energy electricity production facility; or
529          (B) the increase in the capacity of an alternative energy electricity production facility;
530          (ii) contracted services required for construction and routine maintenance activities;
531     and
532          (iii) unless the tangible personal property is used or acquired for an increase in capacity
533     of the facility described in Subsection (55)(a)(i)(C)(II), tangible personal property used or
534     acquired after:
535          (A) the alternative energy electricity production facility described in Subsection
536     (55)(a)(i) is operational as described in Subsection (55)(a)(iii); or
537          (B) the increased capacity described in Subsection (55)(a)(i) is operational as described
538     in Subsection (55)(a)(iii);
539          (56) (a) leases of seven or more years or purchases made on or after July 1, 2004, but
540     on or before June 30, 2027, of tangible personal property that:
541          (i) is leased or purchased for or by a facility that:
542          (A) is a waste energy production facility;
543          (B) is located in the state; and
544          (C) (I) becomes operational on or after July 1, 2004; or
545          (II) has its generation capacity increased by one or more megawatts on or after July 1,
546     2004, as a result of the use of the tangible personal property;
547          (ii) has an economic life of five or more years; and
548          (iii) is used to make the facility or the increase in capacity of the facility described in
549     Subsection (56)(a)(i) operational up to the point of interconnection with an existing
550     transmission grid including:
551          (A) generating equipment;
552          (B) a control and monitoring system;
553          (C) a power line;
554          (D) substation equipment;
555          (E) lighting;
556          (F) fencing;
557          (G) pipes; or
558          (H) other equipment used for locating a power line or pole; and
559          (b) this Subsection (56) does not apply to:
560          (i) tangible personal property used in construction of:
561          (A) a new waste energy facility; or
562          (B) the increase in the capacity of a waste energy facility;
563          (ii) contracted services required for construction and routine maintenance activities;
564     and
565          (iii) unless the tangible personal property is used or acquired for an increase in capacity
566     described in Subsection (56)(a)(i)(C)(II), tangible personal property used or acquired after:
567          (A) the waste energy facility described in Subsection (56)(a)(i) is operational as
568     described in Subsection (56)(a)(iii); or
569          (B) the increased capacity described in Subsection (56)(a)(i) is operational as described
570     in Subsection (56)(a)(iii);
571          (57) (a) leases of five or more years or purchases made on or after July 1, 2004, but on
572     or before June 30, 2027, of tangible personal property that:
573          (i) is leased or purchased for or by a facility that:
574          (A) is located in the state;
575          (B) produces fuel from alternative energy, including:
576          (I) methanol; or
577          (II) ethanol; and
578          (C) (I) becomes operational on or after July 1, 2004; or
579          (II) has its capacity to produce fuel increase by 25% or more on or after July 1, 2004, as
580     a result of the installation of the tangible personal property;
581          (ii) has an economic life of five or more years; and
582          (iii) is installed on the facility described in Subsection (57)(a)(i);
583          (b) this Subsection (57) does not apply to:
584          (i) tangible personal property used in construction of:
585          (A) a new facility described in Subsection (57)(a)(i); or
586          (B) the increase in capacity of the facility described in Subsection (57)(a)(i); or
587          (ii) contracted services required for construction and routine maintenance activities;
588     and
589          (iii) unless the tangible personal property is used or acquired for an increase in capacity
590     described in Subsection (57)(a)(i)(C)(II), tangible personal property used or acquired after:
591          (A) the facility described in Subsection (57)(a)(i) is operational; or
592          (B) the increased capacity described in Subsection (57)(a)(i) is operational;
593          (58) (a) subject to Subsection (58)(b) [or (c),] sales of tangible personal property or a
594     product transferred electronically to a person within this state if that tangible personal property
595     or product transferred electronically is subsequently shipped outside the state and incorporated
596     pursuant to contract into and becomes a part of real property located outside of this state; and
597          (b) the exemption under Subsection (58)(a) is not allowed to the extent that the other
598     state or political entity to which the tangible personal property is shipped imposes a sales, use,
599     gross receipts, or other similar transaction excise tax on the transaction against which the other
600     state or political entity allows a credit for sales and use taxes imposed by this chapter; [and]
601          [(c) notwithstanding the time period of Subsection 59-1-1410(8) for filing for a refund,
602     a person may claim the exemption allowed by this Subsection (58) for a sale by filing for a
603     refund:]
604          [(i) if the sale is made on or after July 1, 2004, but on or before June 30, 2008;]
605          [(ii) as if this Subsection (58) as in effect on July 1, 2008, were in effect on the day on
606     which the sale is made;]
607          [(iii) if the person did not claim the exemption allowed by this Subsection (58) for the
608     sale prior to filing for the refund;]
609          [(iv) for sales and use taxes paid under this chapter on the sale;]
610          [(v) in accordance with Section 59-1-1410; and]
611          [(vi) subject to any extension allowed for filing for a refund under Section 59-1-1410,
612     if the person files for the refund on or before June 30, 2011;]
613          (59) purchases:
614          (a) of one or more of the following items in printed or electronic format:
615          (i) a list containing information that includes one or more[: (A) names; or (B)
616     addresses; or] names or addresses; or
617          (ii) a database containing information that includes one or more[: (A) names; or (B)
618     addresses; and] names or addresses; and
619          (b) used to send direct mail;
620          (60) redemptions or repurchases of a product by a person if that product was:
621          (a) delivered to a pawnbroker as part of a pawn transaction; and
622          (b) redeemed or repurchased within the time period established in a written agreement
623     between the person and the pawnbroker for redeeming or repurchasing the product;
624          (61) (a) purchases or leases of an item described in Subsection (61)(b) if the item:
625          (i) is purchased or leased by, or on behalf of, a telecommunications service provider;
626     and
627          (ii) has a useful economic life of one or more years; and
628          (b) the following apply to Subsection (61)(a):
629          (i) telecommunications enabling or facilitating equipment, machinery, or software;
630          (ii) telecommunications equipment, machinery, or software required for 911 service;
631          (iii) telecommunications maintenance or repair equipment, machinery, or software;
632          (iv) telecommunications switching or routing equipment, machinery, or software; or
633          (v) telecommunications transmission equipment, machinery, or software;
634          (62) (a) beginning on July 1, 2006, and ending on June 30, 2027, purchases of tangible
635     personal property or a product transferred electronically that are used in the research and
636     development of alternative energy technology; and
637          (b) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
638     commission may, for purposes of Subsection (62)(a), make rules defining what constitutes
639     purchases of tangible personal property or a product transferred electronically that are used in
640     the research and development of alternative energy technology;
641          (63) (a) purchases of tangible personal property or a product transferred electronically
642     if:
643          (i) the tangible personal property or product transferred electronically is:
644          (A) purchased outside of this state;
645          (B) brought into this state at any time after the purchase described in Subsection
646     (63)(a)(i)(A); and
647          (C) used in conducting business in this state; and
648          (ii) for:
649          (A) tangible personal property or a product transferred electronically other than the
650     tangible personal property described in Subsection (63)(a)(ii)(B), the first use of the property
651     for a purpose for which the property is designed occurs outside of this state; or
652          (B) a vehicle other than a vehicle sold to an authorized carrier, the vehicle is registered
653     outside of this state;
654          (b) the exemption provided for in Subsection (63)(a) does not apply to:
655          (i) a lease or rental of tangible personal property or a product transferred electronically;
656     or
657          (ii) a sale of a vehicle exempt under Subsection (33); and
658          (c) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for
659     purposes of Subsection (63)(a), the commission may by rule define what constitutes the
660     following:
661          (i) conducting business in this state if that phrase has the same meaning in this
662     Subsection (63) as in Subsection (24);
663          (ii) the first use of tangible personal property or a product transferred electronically if
664     that phrase has the same meaning in this Subsection (63) as in Subsection (24); or
665          (iii) a purpose for which tangible personal property or a product transferred
666     electronically is designed if that phrase has the same meaning in this Subsection (63) as in
667     Subsection (24);
668          (64) sales of disposable home medical equipment or supplies if:
669          (a) a person presents a prescription for the disposable home medical equipment or
670     supplies;
671          (b) the disposable home medical equipment or supplies are used exclusively by the
672     person to whom the prescription described in Subsection (64)(a) is issued; and
673          (c) the disposable home medical equipment and supplies are listed as eligible for
674     payment under:
675          (i) Title XVIII, federal Social Security Act; or
676          (ii) the state plan for medical assistance under Title XIX, federal Social Security Act;
677          (65) sales:
678          (a) to a public transit district under Title 17B, Chapter 2a, Part 8, Public Transit
679     District Act; or
680          (b) of tangible personal property to a subcontractor of a public transit district, if the
681     tangible personal property is:
682          (i) clearly identified; and
683          (ii) installed or converted to real property owned by the public transit district;
684          (66) sales of construction materials:
685          (a) purchased on or after July 1, 2010;
686          (b) purchased by, on behalf of, or for the benefit of an international airport:
687          (i) located within a county of the first class; and
688          (ii) that has a United States customs office on its premises; and
689          (c) if the construction materials are:
690          (i) clearly identified;
691          (ii) segregated; and
692          (iii) installed or converted to real property:
693          (A) owned or operated by the international airport described in Subsection (66)(b); and
694          (B) located at the international airport described in Subsection (66)(b);
695          (67) sales of construction materials:
696          (a) purchased on or after July 1, 2008;
697          (b) purchased by, on behalf of, or for the benefit of a new airport:
698          (i) located within a county of the second class; and
699          (ii) that is owned or operated by a city in which an airline as defined in Section
700     59-2-102 is headquartered; and
701          (c) if the construction materials are:
702          (i) clearly identified;
703          (ii) segregated; and
704          (iii) installed or converted to real property:
705          (A) owned or operated by the new airport described in Subsection (67)(b);
706          (B) located at the new airport described in Subsection (67)(b); and
707          (C) as part of the construction of the new airport described in Subsection (67)(b);
708          (68) sales of fuel to a common carrier that is a railroad for use in a locomotive engine;
709          (69) purchases and sales described in Section 63H-4-111;
710          (70) (a) sales of tangible personal property to an aircraft maintenance, repair, and
711     overhaul provider for use in the maintenance, repair, overhaul, or refurbishment in this state of
712     a fixed wing turbine powered aircraft if that fixed wing turbine powered aircraft's registration
713     lists a state or country other than this state as the location of registry of the fixed wing turbine
714     powered aircraft; or
715          (b) sales of tangible personal property by an aircraft maintenance, repair, and overhaul
716     provider in connection with the maintenance, repair, overhaul, or refurbishment in this state of
717     a fixed wing turbine powered aircraft if that fixed wing turbine powered aircraft's registration
718     lists a state or country other than this state as the location of registry of the fixed wing turbine
719     powered aircraft;
720          (71) subject to Section 59-12-104.4, sales of a textbook for a higher education course:
721          (a) to a person admitted to an institution of higher education; and
722          (b) by a seller, other than a bookstore owned by an institution of higher education, if
723     51% or more of that seller's sales revenue for the previous calendar quarter are sales of a
724     textbook for a higher education course;
725          (72) a license fee or tax a municipality imposes in accordance with Subsection
726     10-1-203(5) on a purchaser from a business for which the municipality provides an enhanced
727     level of municipal services;
728          (73) amounts paid or charged for construction materials used in the construction of a
729     new or expanding life science research and development facility in the state, if the construction
730     materials are:
731          (a) clearly identified;
732          (b) segregated; and
733          (c) installed or converted to real property;
734          (74) amounts paid or charged for:
735          (a) a purchase or lease of machinery and equipment that:
736          (i) are used in performing qualified research:
737          (A) as defined in Section 41(d), Internal Revenue Code; and
738          (B) in the state; and
739          (ii) have an economic life of three or more years; and
740          (b) normal operating repair or replacement parts:
741          (i) for the machinery and equipment described in Subsection (74)(a); and
742          (ii) that have an economic life of three or more years;
743          (75) a sale or lease of tangible personal property used in the preparation of prepared
744     food if:
745          (a) for a sale:
746          (i) the ownership of the seller and the ownership of the purchaser are identical; and
747          (ii) the seller or the purchaser paid a tax under this chapter on the purchase of that
748     tangible personal property prior to making the sale; or
749          (b) for a lease:
750          (i) the ownership of the lessor and the ownership of the lessee are identical; and
751          (ii) the lessor or the lessee paid a tax under this chapter on the purchase of that tangible
752     personal property prior to making the lease;
753          (76) (a) purchases of machinery or equipment if:
754          (i) the purchaser is an establishment described in NAICS Subsector 713, Amusement,
755     Gambling, and Recreation Industries, of the 2012 North American Industry Classification
756     System of the federal Executive Office of the President, Office of Management and Budget;
757          (ii) the machinery or equipment:
758          (A) has an economic life of three or more years; and
759          (B) is used by one or more persons who pay admission or user fees described in
760     Subsection 59-12-103(1)(f) to the purchaser of the machinery and equipment; and
761          (iii) 51% or more of the purchaser's sales revenue for the previous calendar quarter is:
762          (A) amounts paid or charged as admission or user fees described in Subsection
763     59-12-103(1)(f); and
764          (B) subject to taxation under this chapter; and
765          (b) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
766     commission may make rules for verifying that 51% of a purchaser's sales revenue for the
767     previous calendar quarter is:
768          (i) amounts paid or charged as admission or user fees described in Subsection
769     59-12-103(1)(f); and
770          (ii) subject to taxation under this chapter;
771          (77) purchases of a short-term lodging consumable by a business that provides
772     accommodations and services described in Subsection 59-12-103(1)(i);
773          (78) amounts paid or charged to access a database:
774          (a) if the primary purpose for accessing the database is to view or retrieve information
775     from the database; and
776          (b) not including amounts paid or charged for a:
777          (i) digital audiowork;
778          (ii) digital audio-visual work; or
779          (iii) digital book;
780          (79) amounts paid or charged for a purchase or lease made by an electronic financial
781     payment service, of:
782          (a) machinery and equipment that:
783          (i) are used in the operation of the electronic financial payment service; and
784          (ii) have an economic life of three or more years; and
785          (b) normal operating repair or replacement parts that:
786          (i) are used in the operation of the electronic financial payment service; and
787          (ii) have an economic life of three or more years;
788          (80) [beginning on April 1, 2013,] sales of a fuel cell as defined in Section 54-15-102;
789          (81) amounts paid or charged for a purchase or lease of tangible personal property or a
790     product transferred electronically if the tangible personal property or product transferred
791     electronically:
792          (a) is stored, used, or consumed in the state; and
793          (b) is temporarily brought into the state from another state:
794          (i) during a disaster period as defined in Section 53-2a-1202;
795          (ii) by an out-of-state business as defined in Section 53-2a-1202;
796          (iii) for a declared state disaster or emergency as defined in Section 53-2a-1202; and
797          (iv) for disaster- or emergency-related work as defined in Section 53-2a-1202;
798          (82) sales of goods and services at a morale, welfare, and recreation facility, as defined
799     in Section 39-9-102, made pursuant to Title 39, Chapter 9, State Morale, Welfare, and
800     Recreation Program;
801          (83) amounts paid or charged for a purchase or lease of molten magnesium;
802          (84) amounts paid or charged for a purchase or lease made by a qualifying enterprise
803     data center of machinery, equipment, or normal operating repair or replacement parts, if the
804     machinery, equipment, or normal operating repair or replacement parts:
805          (a) are used in the operation of the establishment; and
806          (b) have an economic life of one or more years;
807          (85) sales of cleaning or washing of a vehicle, except for cleaning or washing of a
808     vehicle that includes cleaning or washing of the interior of the vehicle;
809          (86) amounts paid or charged for a purchase or lease of machinery, equipment, normal
810     operating repair or replacement parts, catalysts, chemicals, reagents, solutions, or supplies used
811     or consumed:
812          (a) by a refiner who owns, leases, operates, controls, or supervises a refinery as defined
813     in Section 63M-4-701 located in the state;
814          (b) if the machinery, equipment, normal operating repair or replacement parts,
815     catalysts, chemicals, reagents, solutions, or supplies are used or consumed in:
816          (i) the production process to produce gasoline or diesel fuel, or at which blendstock is
817     added to gasoline or diesel fuel;
818          (ii) research and development;
819          (iii) transporting, storing, or managing raw materials, work in process, finished
820     products, and waste materials produced from refining gasoline or diesel fuel, or adding
821     blendstock to gasoline or diesel fuel;
822          (iv) developing or maintaining a road, tunnel, excavation, or similar feature used in
823     refining; or
824          (v) preventing, controlling, or reducing pollutants from refining; and
825          (c) beginning on July 1, 2021, if the person has obtained a form certified by the Office
826     of Energy Development under Subsection 63M-4-702(2);
827          (87) amounts paid to or charged by a proprietor for accommodations and services, as
828     defined in Section 63H-1-205, if the proprietor is subject to the MIDA accommodations tax
829     imposed under Section 63H-1-205;
830          (88) amounts paid or charged for a purchase or lease of machinery, equipment, normal
831     operating repair or replacement parts, or materials, except for office equipment or office
832     supplies, by an establishment, as the commission defines that term in accordance with Title
833     63G, Chapter 3, Utah Administrative Rulemaking Act, that:
834          (a) is described in NAICS Code 621511, Medical Laboratories, of the 2017 North
835     American Industry Classification System of the federal Executive Office of the President,
836     Office of Management and Budget;
837          (b) is located in this state; and
838          (c) uses the machinery, equipment, normal operating repair or replacement parts, or
839     materials in the operation of the establishment; [and]
840          (89) amounts paid or charged for an item exempt under Section 59-12-104.10[.]; and
841          (90) subject to Section 59-12-104.11, amounts paid or charged in connection with the
842     construction, operation, maintenance, repair, or replacement of facilities owned by an electrical
843     corporation as defined in Section 54-2-1.
844          Section 2. Section 59-12-104.8 is enacted to read:
845          59-12-104.8. Exemption for purchases or lease of machinery, equipment, normal
846     operating repair or replacement parts, and materials by oil and gas extraction or pipeline
847     transportation establishment.
848          (1) This section applies to amounts paid or charged for a purchase or lease of
849     machinery, equipment, normal operating repair or replacement parts, or materials, except for
850     office equipment or office supplies, by an establishment, as the commission defines that term
851     in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, that:
852          (a) is described in NAICS Subsector 211, Oil and Gas Extraction, NAICS Code
853     213111, Drilling Oil and Gas Wells, NAICS Code 213112, Support Activities for Oil and Gas
854     Operations, NAICS Code 486110, Pipeline Transportation of Crude Oil, NAICS Code 486210,
855     Pipeline Transportation of Natural Gas, or NAICS Code 486910, Pipeline Transportation of
856     Refined Petroleum Products, of the 2017 North American Industry Classification System of the
857     federal Executive Office of the President, Office of Management and Budget;
858          (b) is located in the state; and
859          (c) uses or consumes the machinery, equipment, normal operating repair or
860     replacement parts, or materials in:
861          (i) the production process to produce an item sold as tangible personal property, as the
862     commission may define that phrase in accordance with Title 63G, Chapter 3, Utah
863     Administrative Rulemaking Act;
864          (ii) research and development, as the commission may define that phrase in accordance
865     with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
866          (iii) transporting, storing, or managing crude oil, natural gas, or refined petroleum
867     products;
868          (iv) developing or maintaining a road, tunnel, excavation, or similar feature used in oil
869     or gas extraction or pipeline transportation; or
870          (v) preventing, controlling, or reducing dust or other pollutants from oil or gas
871     extraction or pipeline transportation.
872          (2) (a) For a purchase or lease made on or after January 1, 2021, but on or before
873     December 31, 2022, a person may claim the sales and use tax exemption described in this
874     section by filing for a refund from the commission.
875          (b) The amount of the refund described in Subsection (2)(a) is as follows:
876          (i) for a purchase or lease made on or after January 1, 2021, but on or before December
877     31, 2021, 33% of the sales and use tax on the amount paid or charged for the purchase or lease;
878     and
879          (ii) for a purchase or lease made on or after January 1, 2022, but on or before
880     December 31, 2022, 66% of the sales and use tax on the amount paid or charged for the
881     purchase or lease.
882          (c) A person shall file for a refund under this Subsection (2):
883          (i) in an electronic format prescribed by the commission; and
884          (ii) no more frequently than once per month.
885          (3) (a) For a purchase or a lease made on or after January 1, 2023, a person may claim
886     the sales and use tax exemption described in this section at the point of sale.
887          (b) The amount of the exemption described in Subsection (3)(a) is 100% of the sales
888     and use tax on the amount paid or charged for the purchase or lease.
889          Section 3. Section 59-12-104.11 is enacted to read:
890          59-12-104.11. Exemption for purchases by an electric generation and transmission
891     facility or electrical corporation.
892          (1) (a) For a purchase made on or after January 1, 2021, but on or before December 31,
893     2022, a person may claim the sales and use tax exemption described in Subsection
894     59-12-104(2)(b) or (90) by filing for a refund from the commission.
895          (b) The amount of the refund described in Subsection (1)(a) is as follows:
896          (i) for a purchase made on or after January 1, 2021, but on or before December 31,
897     2021, 33% of the sales and use tax on the amount paid or charged for the purchase; and
898          (ii) for a purchase made on or after January 1, 2022, but on or before December 31,
899     2022, 66% of the sales and use tax on the amount paid or charged for the purchase.
900          (c) A person shall file for a refund under this Subsection (1):
901          (i) in an electronic format prescribed by the commission; and
902          (ii) no more frequently than once per month.
903          (2) (a) For a purchase made on or after January 1, 2023, a person may claim the sales
904     and use tax exemption described in Subsection 59-12-104(2)(b) or (90) at the point of sale.
905          (b) The amount of the exemption is 100% of the sales and use tax on the amount paid
906     or charged for the purchase.
907          Section 4. Effective date.
908          This bill takes effect on January 1, 2021.