As used in this chapter: (1) "800 service" means a telecommunications service that: (a) allows a caller to dial a toll-free number without incurring a charge for the call; and (b) is typically marketed: (i) under the name 800 toll-free calling; (ii) under the name 855 toll-free calling; (iii) under the name 866 toll-free calling; (iv) under the name 877 toll-free calling; (v) under the name 888 toll-free calling; or (vi) under a name similar to Subsections (1)(b)(i) through (v) as designated by the Federal Communications Commission. (2) (a) "900 service" means an inbound toll telecommunications service that: (i) a subscriber purchases; (ii) allows a customer of the subscriber described in Subsection (2)(a)(i) to call in to the subscriber's: (A) prerecorded announcement; or (B) live service; and (iii) is typically marketed: (A) under the name 900 service; or (B) under a name similar to Subsection (2)(a)(iii)(A) as designated by the Federal Communications Commission. (b) "900 service" does not include a charge for: (i) a collection service a seller of a telecommunications service provides to a subscriber; or (ii) the following a subscriber sells to the subscriber's customer: (A) a product; or (B) a service. (3) (a) "Adaptive driving equipment" means mobility enhancing equipment: (i) to be installed in a motor vehicle; and (ii) regardless of who provides the equipment or parts. (b) "Adaptive driving equipment" includes: (i) a wheelchair or scooter lift; (ii) equipment to secure a wheelchair; (iii) a swivel seat; (iv) a hand or foot control; and (v) a steering aid. (4) (a) "Admission or user fees" includes season passes. (b) "Admission or user fees" does not include: (i) annual membership dues to private organizations; or (ii) a lesson, including a lesson that involves as part of the lesson equipment or a facility listed in Subsection 59-12-103(1)(f). (5) "Affiliate" or "affiliated person" means a person that, with respect to another person: (a) has an ownership interest of more than 5%, whether direct or indirect, in that other person; or (b) is related to the other person because a third person, or a group of third persons who are affiliated persons with respect to each other, holds an ownership interest of more than 5%, whether direct or indirect, in the related persons. (6) "Agreement" means the Streamlined Sales and Use Tax Agreement adopted on November 12, 2002, including amendments made to the Streamlined Sales and Use Tax Agreement after November 12, 2002. (7) "Agreement combined tax rate" means the sum of the tax rates: (a) listed under Subsection (8); and (b) that are imposed within a local taxing jurisdiction. (8) "Agreement sales and use tax" means a tax imposed under: (a) Subsection 59-12-103(2)(a)(i)(A); (b) Subsection 59-12-103(2)(a)(i)(B); (c) Subsection 59-12-103(2)(b)(i); (d) Subsection 59-12-103(2)(c)(i); (e) Subsection 59-12-103(2)(d); (f) Subsection 59-12-103(2)(e)(i)(A); (g) Section 59-12-204; (h) Section 59-12-401; (i) Section 59-12-402; (j) Section 59-12-402.1; (k) Section 59-12-703; (l) Section 59-12-802; (m) Section 59-12-804; (n) Section 59-12-1102; (o) Section 59-12-1302; (p) Section 59-12-1402; (q) Section 59-12-1802; (r) Section 59-12-2003; (s) Section 59-12-2103; (t) Section 59-12-2213; (u) Section 59-12-2214; (v) Section 59-12-2215; (w) Section 59-12-2216; (x) Section 59-12-2217; (y) Section 59-12-2218; (z) Section 59-12-2219; (aa) Section 59-12-2220; or (bb) Section 59-12-2402. (9) "Aircraft" means the same as that term is defined in Section 72-10-102. (10) "Aircraft maintenance, repair, and overhaul provider" means a business entity: (a) except for: (i) an airline as defined in Section 59-2-102; or (ii) an affiliated group, as defined in Section 59-7-101, except that "affiliated group" includes a corporation that is qualified to do business but is not otherwise doing business in the state, of an airline; and (b) that has the workers, expertise, and facilities to perform the following, regardless of whether the business entity performs the following in this state: (i) check, diagnose, overhaul, and repair: (A) an onboard system of a fixed wing turbine powered aircraft; and (B) the parts that comprise an onboard system of a fixed wing turbine powered aircraft; (ii) assemble, change, dismantle, inspect, and test a fixed wing turbine powered aircraft engine; (iii) perform at least the following maintenance on a fixed wing turbine powered aircraft: (A) an inspection; (B) a repair, including a structural repair or modification; (C) changing landing gear; and (D) addressing issues related to an aging fixed wing turbine powered aircraft; (iv) completely remove the existing paint of a fixed wing turbine powered aircraft and completely apply new paint to the fixed wing turbine powered aircraft; and (v) refurbish the interior of a fixed wing turbine powered aircraft in a manner that results in a change in the fixed wing turbine powered aircraft's certification requirements by the authority that certifies the fixed wing turbine powered aircraft. (11) "Alcoholic beverage" means a beverage that: (a) is suitable for human consumption; and (b) contains .5% or more alcohol by volume. (12) "Alternative energy" means: (a) biomass energy; (b) geothermal energy; (c) hydroelectric energy; (d) solar energy; (e) wind energy; or (f) energy that is derived from: (i) coal-to-liquids; (ii) nuclear fuel; (iii) oil-impregnated diatomaceous earth; (iv) oil sands; (v) oil shale; (vi) petroleum coke; or (vii) waste heat from: (A) an industrial facility; or (B) a power station in which an electric generator is driven through a process in which water is heated, turns into steam, and spins a steam turbine. (13) (a) Subject to Subsection (13)(b), "alternative energy electricity production facility" means a facility that: (i) uses alternative energy to produce electricity; and (ii) has a production capacity of two megawatts or greater. (b) A facility is an alternative energy electricity production facility regardless of whether the facility is: (i) connected to an electric grid; or (ii) located on the premises of an electricity consumer. (14) (a) "Ancillary service" means a service associated with, or incidental to, the provision of telecommunications service. (b) "Ancillary service" includes: (i) a conference bridging service; (ii) a detailed communications billing service; (iii) directory assistance; (iv) a vertical service; or (v) a voice mail service. (15) "Area agency on aging" means the same as that term is defined in Section 26B-6-101. (16) "Assisted amusement device" means an amusement device, skill device, or ride device that is started and stopped by an individual: (a) who is not the purchaser or renter of the right to use or operate the amusement device, skill device, or ride device; and (b) at the direction of the seller of the right to use the amusement device, skill device, or ride device. (17) "Assisted cleaning or washing of tangible personal property" means cleaning or washing of tangible personal property if the cleaning or washing labor is primarily performed by an individual: (a) who is not the purchaser of the cleaning or washing of the tangible personal property; and (b) at the direction of the seller of the cleaning or washing of the tangible personal property. (18) "Authorized carrier" means: (a) in the case of vehicles operated over public highways, the holder of credentials indicating that the vehicle is or will be operated in accordance with both the International Registration Plan and the International Fuel Tax Agreement; (b) in the case of aircraft, the holder of a Federal Aviation Administration operating certificate or air carrier's operating certificate; or (c) in the case of locomotives, freight cars, railroad work equipment, or other rolling stock, a person who uses locomotives, freight cars, railroad work equipment, or other rolling stock in more than one state. (19) (a) "Biomass energy" means any of the following that is used as the primary source of energy to produce fuel or electricity: (i) material from a plant or tree; or (ii) other organic matter that is available on a renewable basis, including: (A) slash and brush from forests and woodlands; (B) animal waste; (C) waste vegetable oil; (D) methane or synthetic gas produced at a landfill, as a byproduct of the treatment of wastewater residuals, or through the conversion of a waste material through a nonincineration, thermal conversion process; (E) aquatic plants; and (F) agricultural products. (b) "Biomass energy" does not include: (i) black liquor; or (ii) treated woods. (20) (a) "Bundled transaction" means the sale of two or more items of tangible personal property, products, or services if the tangible personal property, products, or services are: (i) distinct and identifiable; and (ii) sold for one nonitemized price. (b) "Bundled transaction" does not include: (i) the sale of tangible personal property if the sales price varies, or is negotiable, on the basis of the selection by the purchaser of the items of tangible personal property included in the transaction; (ii) the sale of real property; (iii) the sale of services to real property; (iv) the retail sale of tangible personal property and a service if: (A) the tangible personal property: (I) is essential to the use of the service; and (II) is provided exclusively in connection with the service; and (B) the service is the true object of the transaction; (v) the retail sale of two services if: (A) one service is provided that is essential to the use or receipt of a second service; (B) the first service is provided exclusively in connection with the second service; and (C) the second service is the true object of the transaction; (vi) a transaction that includes tangible personal property or a product subject to taxation under this chapter and tangible personal property or a product that is not subject to taxation under this chapter if the: (A) seller's purchase price of the tangible personal property or product subject to taxation under this chapter is de minimis; or (B) seller's sales price of the tangible personal property or product subject to taxation under this chapter is de minimis; and (vii) the retail sale of tangible personal property that is not subject to taxation under this chapter and tangible personal property that is subject to taxation under this chapter if: (A) that retail sale includes: (I) food and food ingredients; (II) a drug; (III) durable medical equipment; (IV) mobility enhancing equipment; (V) an over-the-counter drug; (VI) a prosthetic device; or (VII) a medical supply; and (B) subject to Subsection (20)(f): (I) the seller's purchase price of the tangible personal property subject to taxation under this chapter is 50% or less of the seller's total purchase price of that retail sale; or (II) the seller's sales price of the tangible personal property subject to taxation under this chapter is 50% or less of the seller's total sales price of that retail sale. (c) (i) For purposes of Subsection (20)(a)(i), tangible personal property, a product, or a service that is distinct and identifiable does not include: (A) packaging that: (I) accompanies the sale of the tangible personal property, product, or service; and (II) is incidental or immaterial to the sale of the tangible personal property, product, or service; (B) tangible personal property, a product, or a service provided free of charge with the purchase of another item of tangible personal property, a product, or a service; or (C) an item of tangible personal property, a product, or a service included in the definition of "purchase price." (ii) For purposes of Subsection (20)(c)(i)(B), an item of tangible personal property, a product, or a service is provided free of charge with the purchase of another item of tangible personal property, a product, or a service if the sales price of the purchased item of tangible personal property, product, or service does not vary depending on the inclusion of the tangible personal property, product, or service provided free of charge. (d) (i) For purposes of Subsection (20)(a)(ii), property sold for one nonitemized price does not include a price that is separately identified by tangible personal property, product, or service on the following, regardless of whether the following is in paper format or electronic format: (A) a binding sales document; or (B) another supporting sales-related document that is available to a purchaser. (ii) For purposes of Subsection (20)(d)(i), a binding sales document or another supporting sales-related document that is available to a purchaser includes: (A) a bill of sale; (B) a contract; (C) an invoice; (D) a lease agreement; (E) a periodic notice of rates and services; (F) a price list; (G) a rate card; (H) a receipt; or (I) a service agreement. (e) (i) For purposes of Subsection (20)(b)(vi), the sales price of tangible personal property or a product subject to taxation under this chapter is de minimis if: (A) the seller's purchase price of the tangible personal property or product is 10% or less of the seller's total purchase price of the bundled transaction; or (B) the seller's sales price of the tangible personal property or product is 10% or less of the seller's total sales price of the bundled transaction. (ii) For purposes of Subsection (20)(b)(vi), a seller: (A) shall use the seller's purchase price or the seller's sales price to determine if the purchase price or sales price of the tangible personal property or product subject to taxation under this chapter is de minimis; and (B) may not use a combination of the seller's purchase price and the seller's sales price to determine if the purchase price or sales price of the tangible personal property or product subject to taxation under this chapter is de minimis. (iii) For purposes of Subsection (20)(b)(vi), a seller shall use the full term of a service contract to determine if the sales price of tangible personal property or a product is de minimis. (f) For purposes of Subsection (20)(b)(vii)(B), a seller may not use a combination of the seller's purchase price and the seller's sales price to determine if tangible personal property subject to taxation under this chapter is 50% or less of the seller's total purchase price or sales price of that retail sale. (21) "Car sharing" means the same as that term is defined in Section 13-48a-101. (22) "Car-sharing program" means the same as that term is defined in Section 13-48a-101. (23) "Certified automated system" means software certified by the governing board of the agreement that: (a) calculates the agreement sales and use tax imposed within a local taxing jurisdiction: (i) on a transaction; and (ii) in the states that are members of the agreement; (b) determines the amount of agreement sales and use tax to remit to a state that is a member of the agreement; and (c) maintains a record of the transaction described in Subsection (23)(a)(i). (24) "Certified service provider" means an agent certified: (a) by the governing board of the agreement; and (b) to perform a seller's sales and use tax functions for an agreement sales and use tax, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's own purchases. (25) (a) Subject to Subsection (25)(b), "clothing" means all human wearing apparel suitable for general use. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules: (i) listing the items that constitute "clothing"; and (ii) that are consistent with the list of items that constitute "clothing" under the agreement. (26) "Coal-to-liquid" means the process of converting coal into a liquid synthetic fuel. (27) "Commercial use" means the use of gas, electricity, heat, coal, fuel oil, or other fuels that does not constitute industrial use under Subsection (62) or residential use under Subsection (118). (28) (a) "Common carrier" means a person engaged in or transacting the business of transporting passengers, freight, merchandise, or other property for hire within this state. (b) (i) "Common carrier" does not include a person that, at the time the person is traveling to or from that person's place of employment, transports a passenger to or from the passenger's place of employment. (ii) For purposes of Subsection (28)(b)(i), in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining what constitutes a person's place of employment. (c) "Common carrier" does not include a person that provides transportation network services, as defined in Section 13-51-102. (29) "Component part" includes: (a) poultry, dairy, and other livestock feed, and their components; (b) baling ties and twine used in the baling of hay and straw; (c) fuel used for providing temperature control of orchards and commercial greenhouses doing a majority of their business in wholesale sales, and for providing power for off-highway type farm machinery; and (d) feed, seeds, and seedlings. (30) "Computer" means an electronic device that accepts information: (a) (i) in digital form; or (ii) in a form similar to digital form; and (b) manipulates that information for a result based on a sequence of instructions. (31) "Computer software" means a set of coded instructions designed to cause: (a) a computer to perform a task; or (b) automatic data processing equipment to perform a task. (32) "Computer software maintenance contract" means a contract that obligates a seller of computer software to provide a customer with: (a) future updates or upgrades to computer software; (b) support services with respect to computer software; or (c) a combination of Subsections (32)(a) and (b). (33) (a) "Conference bridging service" means an ancillary service that links two or more participants of an audio conference call or video conference call. (b) "Conference bridging service" may include providing a telephone number as part of the ancillary service described in Subsection (33)(a). (c) "Conference bridging service" does not include a telecommunications service used to reach the ancillary service described in Subsection (33)(a). (34) "Construction materials" means any tangible personal property that will be converted into real property. (35) "Delivered electronically" means delivered to a purchaser by means other than tangible storage media. (36) (a) "Delivery charge" means a charge: (i) by a seller of: (A) tangible personal property; (B) a product transferred electronically; or (C) a service; and (ii) for preparation and delivery of the tangible personal property, product transferred electronically, or services described in Subsection (36)(a)(i) to a location designated by the purchaser. (b) "Delivery charge" includes a charge for the following: (i) transportation; (ii) shipping; (iii) postage; (iv) handling; (v) crating; or (vi) packing. (37) "Detailed telecommunications billing service" means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement. (38) "Dietary supplement" means a product, other than tobacco, that: (a) is intended to supplement the diet; (b) contains one or more of the following dietary ingredients: (i) a vitamin; (ii) a mineral; (iii) an herb or other botanical; (iv) an amino acid; (v) a dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or (vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient described in Subsections (38)(b)(i) through (v); (c) (i) except as provided in Subsection (38)(c)(ii), is intended for ingestion in: (A) tablet form; (B) capsule form; (C) powder form; (D) softgel form; (E) gelcap form; or (F) liquid form; or (ii) if the product is not intended for ingestion in a form described in Subsections (38)(c)(i)(A) through (F), is not represented: (A) as conventional food; and (B) for use as a sole item of: (I) a meal; or (II) the diet; and (d) is required to be labeled as a dietary supplement: (i) identifiable by the "Supplemental Facts" box found on the label; and (ii) as required by 21 C.F.R. Sec. 101.36. (39) (a) "Digital audio work" means a work that results from the fixation of a series of musical, spoken, or other sounds. (b) "Digital audio work" includes a ringtone. (40) "Digital audio-visual work" means a series of related images which, when shown in succession, imparts an impression of motion, together with accompanying sounds, if any. (41) "Digital book" means a work that is generally recognized in the ordinary and usual sense as a book. (42) (a) "Direct mail" means printed material delivered or distributed by United States mail or other delivery service: (i) to: (A) a mass audience; or (B) addressees on a mailing list provided: (I) by a purchaser of the mailing list; or (II) at the discretion of the purchaser of the mailing list; and (ii) if the cost of the printed material is not billed directly to the recipients. (b) "Direct mail" includes tangible personal property supplied directly or indirectly by a purchaser to a seller of direct mail for inclusion in a package containing the printed material. (c) "Direct mail" does not include multiple items of printed material delivered to a single address. (43) "Directory assistance" means an ancillary service of providing: (a) address information; or (b) telephone number information. (44) (a) "Disposable home medical equipment or supplies" means medical equipment or supplies that: (i) cannot withstand repeated use; and (ii) are purchased by, for, or on behalf of a person other than: (A) a health care facility as defined in Section 26B-2-201; (B) a health care provider as defined in Section 78B-3-403; (C) an office of a health care provider described in Subsection (44)(a)(ii)(B); or (D) a person similar to a person described in Subsections (44)(a)(ii)(A) through (C). (b) "Disposable home medical equipment or supplies" does not include: (i) a drug; (ii) durable medical equipment; (iii) a hearing aid; (iv) a hearing aid accessory; (v) mobility enhancing equipment; or (vi) tangible personal property used to correct impaired vision, including: (A) eyeglasses; or (B) contact lenses. (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define what constitutes medical equipment or supplies. (45) "Drilling equipment manufacturer" means a facility: (a) located in the state; (b) with respect to which 51% or more of the manufacturing activities of the facility consist of manufacturing component parts of drilling equipment; (c) that uses pressure of 800,000 or more pounds per square inch as part of the manufacturing process; and (d) that uses a temperature of 2,000 or more degrees Fahrenheit as part of the manufacturing process. (46) (a) "Drug" means a compound, substance, or preparation, or a component of a compound, substance, or preparation that is: (i) recognized in: (A) the official United States Pharmacopoeia; (B) the official Homeopathic Pharmacopoeia of the United States; (C) the official National Formulary; or (D) a supplement to a publication listed in Subsections (46)(a)(i)(A) through (C); (ii) intended for use in the: (A) diagnosis of disease; (B) cure of disease; (C) mitigation of disease; (D) treatment of disease; or (E) prevention of disease; or (iii) intended to affect: (A) the structure of the body; or (B) any function of the body. (b) "Drug" does not include: (i) food and food ingredients; (ii) a dietary supplement; (iii) an alcoholic beverage; or (iv) a prosthetic device. (47) (a) "Durable medical equipment" means equipment that: (i) can withstand repeated use; (ii) is primarily and customarily used to serve a medical purpose; (iii) generally is not useful to a person in the absence of illness or injury; and (iv) is not worn in or on the body. (b) "Durable medical equipment" includes parts used in the repair or replacement of the equipment described in Subsection (47)(a). (c) "Durable medical equipment" does not include mobility enhancing equipment. (48) "Electronic" means: (a) relating to technology; and (b) having: (i) electrical capabilities; (ii) digital capabilities; (iii) magnetic capabilities; (iv) wireless capabilities; (v) optical capabilities; (vi) electromagnetic capabilities; or (vii) capabilities similar to Subsections (48)(b)(i) through (vi). (49) "Electronic financial payment service" means an establishment: (a) within NAICS Code 522320, Financial Transactions Processing, Reserve, and Clearinghouse Activities, of the 2012 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget; and (b) that performs electronic financial payment services. (50) "Employee" means the same as that term is defined in Section 59-10-401. (51) "Fixed guideway" means a public transit facility that uses and occupies: (a) rail for the use of public transit; or (b) a separate right-of-way for the use of public transit. (52) "Fixed wing turbine powered aircraft" means an aircraft that: (a) is powered by turbine engines; (b) operates on jet fuel; and (c) has wings that are permanently attached to the fuselage of the aircraft. (53) "Fixed wireless service" means a telecommunications service that provides radio communication between fixed points. (54) (a) "Food and food ingredients" means substances: (i) regardless of whether the substances are in: (A) liquid form; (B) concentrated form; (C) solid form; (D) frozen form; (E) dried form; or (F) dehydrated form; and (ii) that are: (A) sold for: (I) ingestion by humans; or (II) chewing by humans; and (B) consumed for the substance's: (I) taste; or (II) nutritional value. (b) "Food and food ingredients" includes an item described in Subsection (101)(b)(iii). (c) "Food and food ingredients" does not include: (i) an alcoholic beverage; (ii) tobacco; or (iii) prepared food. (55) (a) "Fundraising sales" means sales: (i) (A) made by a school; or (B) made by a school student; (ii) that are for the purpose of raising funds for the school to purchase equipment, materials, or provide transportation; and (iii) that are part of an officially sanctioned school activity. (b) For purposes of Subsection (55)(a)(iii), "officially sanctioned school activity" means a school activity: (i) that is conducted in accordance with a formal policy adopted by the school or school district governing the authorization and supervision of fundraising activities; (ii) that does not directly or indirectly compensate an individual teacher or other educational personnel by direct payment, commissions, or payment in kind; and (iii) the net or gross revenue from which is deposited in a dedicated account controlled by the school or school district. (56) "Geothermal energy" means energy contained in heat that continuously flows outward from the earth that is used as the sole source of energy to produce electricity. (57) "Governing board of the agreement" means the governing board of the agreement that is: (a) authorized to administer the agreement; and (b) established in accordance with the agreement. (58) (a) For purposes of Subsection 59-12-104(41), "governmental entity" means: (i) the executive branch of the state, including all departments, institutions, boards, divisions, bureaus, offices, commissions, and committees; (ii) the judicial branch of the state, including the courts, the Judicial Council, the Administrative Office of the Courts, and similar administrative units in the judicial branch; (iii) the legislative branch of the state, including the House of Representatives, the Senate, the Office of Legislative Services, the Office of Legislative Research and General Counsel, the Office of the Legislative Auditor General, and the Office of the Legislative Fiscal Analyst; (iv) the National Guard; (v) an independent entity as defined in Section 63E-1-102; or (vi) a political subdivision as defined in Section 17B-1-102. (b) "Governmental entity" does not include the state systems of public and higher education, including: (i) a school; (ii) the State Board of Education; (iii) the Utah Board of Higher Education; or (iv) an institution of higher education listed in Section 53H-1-102. (59) "Home cook" means an individual who prepares food and food ingredients or prepared food exclusively in a private, noncommercial home kitchen. (60) "Hydroelectric energy" means water used as the sole source of energy to produce electricity. (61) "Individual-owned shared vehicle" means the same as that term is defined in Section 13-48a-101. (62) "Industrial use" means the use of natural gas, electricity, heat, coal, fuel oil, or other fuels: (a) in mining or extraction of minerals; (b) in agricultural operations to produce an agricultural product up to the time of harvest or placing the agricultural product into a storage facility, including: (i) commercial greenhouses; (ii) irrigation pumps; (iii) farm machinery; (iv) implements of husbandry as defined in Section 41-1a-102 that are not registered under Title 41, Chapter 1a, Part 2, Registration; and (v) other farming activities; (c) in manufacturing tangible personal property at an establishment described in: (i) SIC Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal Executive Office of the President, Office of Management and Budget; or (ii) a NAICS code within NAICS Sector 31-33, Manufacturing, of the 2017 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget; (d) by a scrap recycler if: (i) from a fixed location, the scrap recycler utilizes machinery or equipment to process one or more of the following items into prepared grades of processed materials for use in new products: (A) iron; (B) steel; (C) nonferrous metal; (D) paper; (E) glass; (F) plastic; (G) textile; or (H) rubber; and (ii) the new products under Subsection (62)(d)(i) would otherwise be made with nonrecycled materials; or (e) in producing a form of energy or steam described in Subsection 54-2-1(3)(a) by a cogeneration facility as defined in Section 54-2-1. (63) (a) "Installation charge" means a charge for installing: (i) tangible personal property; or (ii) a product transferred electronically. (b) "Installation charge" does not include a charge for: (i) repairs or renovations of: (A) tangible personal property; or (B) a product transferred electronically; or (ii) attaching tangible personal property or a product transferred electronically: (A) to other tangible personal property; and (B) as part of a manufacturing or fabrication process. (64) "Institution of higher education" means an institution of higher education listed in Section 53H-1-102. (65) (a) "Lease" or "rental" means a transfer of possession or control of tangible personal property or a product transferred electronically for: (i) (A) a fixed term; or (B) an indeterminate term; and (ii) consideration. (b) "Lease" or "rental" includes: (i) an agreement covering a motor vehicle and trailer if the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in Section 7701(h)(1), Internal Revenue Code; and (ii) car sharing. (c) "Lease" or "rental" does not include: (i) a transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments; (ii) a transfer of possession or control of property under an agreement that requires the transfer of title: (A) upon completion of required payments; and (B) if the payment of an option price does not exceed the greater of: (I) $100; or (II) 1% of the total required payments; or (iii) providing tangible personal property along with an operator for a fixed period of time or an indeterminate period of time if the operator is necessary for equipment to perform as designed. (d) For purposes of Subsection (65)(c)(iii), an operator is necessary for equipment to perform as designed if the operator's duties exceed the: (i) set-up of tangible personal property; (ii) maintenance of tangible personal property; or (iii) inspection of tangible personal property. (66) "Lesson" means a fixed period of time for the duration of which a trained instructor: (a) is present with a student in person or by video; and (b) actively instructs the student, including by providing observation or feedback. (67) "Life science establishment" means an establishment in this state that is classified under the following NAICS codes of the 2007 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget: (a) NAICS Code 33911, Medical Equipment and Supplies Manufacturing; (b) NAICS Code 334510, Electromedical and Electrotherapeutic Apparatus Manufacturing; or (c) NAICS Code 334517, Irradiation Apparatus Manufacturing. (68) "Life science research and development facility" means a facility owned, leased, or rented by a life science establishment if research and development is performed in 51% or more of the total area of the facility. (69) "Load and leave" means delivery to a purchaser by use of a tangible storage media if the tangible storage media is not physically transferred to the purchaser. (70) "Local taxing jurisdiction" means a: (a) county that is authorized to impose an agreement sales and use tax; (b) city that is authorized to impose an agreement sales and use tax; or (c) town that is authorized to impose an agreement sales and use tax. (71) "Manufactured home" means the same as that term is defined in Section 15A-1-302. (72) "Manufacturing facility" means: (a) an establishment described in: (i) SIC Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal Executive Office of the President, Office of Management and Budget; or (ii) a NAICS code within NAICS Sector 31-33, Manufacturing, of the 2017 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget; (b) a scrap recycler if: (i) from a fixed location, the scrap recycler utilizes machinery or equipment to process one or more of the following items into prepared grades of processed materials for use in new products: (A) iron; (B) steel; (C) nonferrous metal; (D) paper; (E) glass; (F) plastic; (G) textile; or (H) rubber; and (ii) the new products under Subsection (72)(b)(i) would otherwise be made with nonrecycled materials; or (c) a cogeneration facility as defined in Section 54-2-1 if the cogeneration facility is placed in service on or after May 1, 2006. (73) (a) "Marketplace" means a physical or electronic place, platform, or forum where tangible personal property, a product transferred electronically, or a service is offered for sale. (b) "Marketplace" includes a store, a booth, an Internet website, a catalog, or a dedicated sales software application. (74) (a) "Marketplace facilitator" means a person, including an affiliate of the person, that enters into a contract, an agreement, or otherwise with sellers, for consideration, to facilitate the sale of a seller's product through a marketplace that the person owns, operates, or controls and that directly or indirectly: (i) does any of the following: (A) lists, makes available, or advertises tangible personal property, a product transferred electronically, or a service for sale by a marketplace seller on a marketplace that the person owns, operates, or controls; (B) facilitates the sale of a marketplace seller's tangible personal property, product transferred electronically, or service by transmitting or otherwise communicating an offer or acceptance of a retail sale between the marketplace seller and a purchaser using the marketplace; (C) owns, rents, licenses, makes available, or operates any electronic or physical infrastructure or any property, process, method, copyright, trademark, or patent that connects a marketplace seller to a purchaser for the purpose of making a retail sale of tangible personal property, a product transferred electronically, or a service; (D) provides a marketplace for making, or otherwise facilitates, a retail sale of tangible personal property, a product transferred electronically, or a service, regardless of ownership or control of the tangible personal property, the product transferred electronically, or the service that is the subject of the retail sale; (E) provides software development or research and development activities related to any activity described in this Subsection (74)(a)(i), if the software development or research and development activity is directly related to the person's marketplace; (F) provides or offers fulfillment or storage services for a marketplace seller; (G) sets prices for the sale of tangible personal property, a product transferred electronically, or a service by a marketplace seller; (H) provides or offers customer service to a marketplace seller or a marketplace seller's purchaser or accepts or assists with taking orders, returns, or exchanges of tangible personal property, a product transferred electronically, or a service sold by a marketplace seller on the person's marketplace; or (I) brands or otherwise identifies sales as those of the person; and (ii) does any of the following: (A) collects the sales price or purchase price of a retail sale of tangible personal property, a product transferred electronically, or a service; (B) provides payment processing services for a retail sale of tangible personal property, a product transferred electronically, or a service; (C) charges, collects, or otherwise receives a selling fee, listing fee, referral fee, closing fee, a fee for inserting or making available tangible personal property, a product transferred electronically, or a service on the person's marketplace, or other consideration for the facilitation of a retail sale of tangible personal property, a product transferred electronically, or a service, regardless of ownership or control of the tangible personal property, the product transferred electronically, or the service that is the subject of the retail sale; (D) through terms and conditions, an agreement, or another arrangement with a third person, collects payment from a purchase for a retail sale of tangible personal property, a product transferred electronically, or a service and transmits that payment to the marketplace seller, regardless of whether the third person receives compensation or other consideration in exchange for the service; or (E) provides a virtual currency for a purchaser to use to purchase tangible personal property, a product transferred electronically, or service offered for sale. (b) "Marketplace facilitator" does not include: (i) a person that only provides payment processing services; or (ii) a person described in Subsection (74)(a) to the extent the person is facilitating a sale for a seller that is a restaurant as defined in Section 59-12-602. (75) "Marketplace seller" means a seller that makes one or more retail sales through a marketplace that a marketplace facilitator owns, operates, or controls, regardless of whether the seller is required to be registered to collect and remit the tax under this part. (76) "Member of the immediate family of the producer" means a person who is related to a producer described in Subsection 59-12-104(20)(a) as a: (a) child or stepchild, regardless of whether the child or stepchild is: (i) an adopted child or adopted stepchild; or (ii) a foster child or foster stepchild; (b) grandchild or stepgrandchild; (c) grandparent or stepgrandparent; (d) nephew or stepnephew; (e) niece or stepniece; (f) parent or stepparent; (g) sibling or stepsibling; (h) spouse; (i) person who is the spouse of a person described in Subsections (76)(a) through (g); or (j) person similar to a person described in Subsections (76)(a) through (i) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (77) "Mobile home" means the same as that term is defined in Section 15A-1-302. (78) "Mobile telecommunications service" means the same as that term is defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 124. (79) (a) "Mobile wireless service" means a telecommunications service, regardless of the technology used, if: (i) the origination point of the conveyance, routing, or transmission is not fixed; (ii) the termination point of the conveyance, routing, or transmission is not fixed; or (iii) the origination point described in Subsection (79)(a)(i) and the termination point described in Subsection (79)(a)(ii) are not fixed. (b) "Mobile wireless service" includes a telecommunications service that is provided by a commercial mobile radio service provider. (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define "commercial mobile radio service provider." (80) (a) "Mobility enhancing equipment" means equipment that is: (i) primarily and customarily used to provide or increase the ability to move from one place to another; (ii) appropriate for use in a: (A) home; or (B) motor vehicle; and (iii) not generally used by persons with normal mobility. (b) "Mobility enhancing equipment" includes parts used in the repair or replacement of the equipment described in Subsection (80)(a). (c) "Mobility enhancing equipment" does not include: (i) a motor vehicle; (ii) equipment on a motor vehicle if that equipment is normally provided by the motor vehicle manufacturer; (iii) durable medical equipment; or (iv) a prosthetic device. (81) "Model 1 seller" means a seller registered under the agreement that has selected a certified service provider as the seller's agent to perform the seller's sales and use tax functions for agreement sales and use taxes, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section
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