Utah Code § 54-19-102

Definitions
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As used in this section:
 
 (1) "Internet protocol-enabled service" means any service, functionality, or application that uses Internet protocol or a successor protocol that enables an end-user to send or receive voice, data, or video communications. 
 
 
 
 (2) "Voice over Internet protocol service" means any service that: 
 
 (a) enables real time, two-way voice communication originating from or terminating at the user's location in Internet protocol or a successor protocol; 
 
 
 
 (b) uses a broadband connection from the user's location; and 
 
 
 
 (c) permits a user to receive a telephone call that originates on the public switched telephone network and to terminate a call to the public switched telephone network.

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