(82) "Model 2 seller" means a seller registered under the agreement that: (a) except as provided in Subsection (82)(b), has selected a certified automated system to perform the seller's sales tax functions for agreement sales and use taxes; and (b) retains responsibility for remitting all of the sales tax: (i) collected by the seller; and (ii) to the appropriate local taxing jurisdiction. (83) (a) Subject to Subsection (83)(b), "model 3 seller" means a seller registered under the agreement that has: (i) sales in at least five states that are members of the agreement; (ii) total annual sales revenue of at least $500,000,000; (iii) a proprietary system that calculates the amount of tax: (A) for an agreement sales and use tax; and (B) due to each local taxing jurisdiction; and (iv) entered into a performance agreement with the governing board of the agreement. (b) For purposes of Subsection (83)(a), "model 3 seller" includes an affiliated group of sellers using the same proprietary system. (84) "Model 4 seller" means a seller that is registered under the agreement and is not a model 1 seller, model 2 seller, or model 3 seller. (85) "Modular home" means a modular unit as defined in Section 15A-1-302. (86) "Motor vehicle" means the same as that term is defined in Section 41-1a-102. (87) "Oil sands" means impregnated bituminous sands that: (a) contain a heavy, thick form of petroleum that is released when heated, mixed with other hydrocarbons, or otherwise treated; (b) yield mixtures of liquid hydrocarbon; and (c) require further processing other than mechanical blending before becoming finished petroleum products. (88) "Oil shale" means a group of fine black to dark brown shales containing kerogen material that yields petroleum upon heating and distillation. (89) "Optional computer software maintenance contract" means a computer software maintenance contract that a customer is not obligated to purchase as a condition to the retail sale of computer software. (90) (a) "Other fuels" means products that burn independently to produce heat or energy. (b) "Other fuels" includes oxygen when it is used in the manufacturing of tangible personal property. (91) (a) "Paging service" means a telecommunications service that provides transmission of a coded radio signal for the purpose of activating a specific pager. (b) For purposes of Subsection (91)(a), the transmission of a coded radio signal includes a transmission by message or sound. (92) "Pawn transaction" means the same as that term is defined in Section 13-32a-102. (93) "Pawnbroker" means the same as that term is defined in Section 13-32a-102. (94) (a) "Permanently attached to real property" means that for tangible personal property attached to real property: (i) the attachment of the tangible personal property to the real property: (A) is essential to the use of the tangible personal property; and (B) suggests that the tangible personal property will remain attached to the real property in the same place over the useful life of the tangible personal property; or (ii) if the tangible personal property is detached from the real property, the detachment would: (A) cause substantial damage to the tangible personal property; or (B) require substantial alteration or repair of the real property to which the tangible personal property is attached. (b) "Permanently attached to real property" includes: (i) the attachment of an accessory to the tangible personal property if the accessory is: (A) essential to the operation of the tangible personal property; and (B) attached only to facilitate the operation of the tangible personal property; (ii) a temporary detachment of tangible personal property from real property for a repair or renovation if the repair or renovation is performed where the tangible personal property and real property are located; or (iii) property attached to oil, gas, or water pipelines, except for the property listed in Subsection (94)(c)(iii) or (iv). (c) "Permanently attached to real property" does not include: (i) the attachment of portable or movable tangible personal property to real property if that portable or movable tangible personal property is attached to real property only for: (A) convenience; (B) stability; or (C) for an obvious temporary purpose; (ii) the detachment of tangible personal property from real property except for the detachment described in Subsection (94)(b)(ii); (iii) an attachment of the following tangible personal property to real property if the attachment to real property is only through a line that supplies water, electricity, gas, telecommunications, cable, or supplies a similar item as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act: (A) a computer; (B) a telephone; (C) a television; or (D) tangible personal property similar to Subsections (94)(c)(iii)(A) through (C) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; or (iv) an item listed in Subsection (141)(c). (95) "Person" includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city, municipality, district, or other local governmental entity of the state, or any group or combination acting as a unit. (96) "Place of primary use": (a) for telecommunications service other than mobile telecommunications service, means the street address representative of where the customer's use of the telecommunications service primarily occurs, which shall be: (i) the residential street address of the customer; or (ii) the primary business street address of the customer; or (b) for mobile telecommunications service, means the same as that term is defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 124. (97) (a) "Postpaid calling service" means a telecommunications service a person obtains by making a payment on a call-by-call basis: (i) through the use of a: (A) bank card; (B) credit card; (C) debit card; or (D) travel card; or (ii) by a charge made to a telephone number that is not associated with the origination or termination of the telecommunications service. (b) "Postpaid calling service" includes a service, except for a prepaid wireless calling service, that would be a prepaid wireless calling service if the service were exclusively a telecommunications service. (98) "Postproduction" means an activity related to the finishing or duplication of a medium described in Subsection 59-12-104(54)(a). (99) "Prepaid calling service" means a telecommunications service: (a) that allows a purchaser access to telecommunications service that is exclusively telecommunications service; (b) that: (i) is paid for in advance; and (ii) enables the origination of a call using an: (A) access number; or (B) authorization code; (c) that is dialed: (i) manually; or (ii) electronically; and (d) sold in predetermined units or dollars that decline: (i) by a known amount; and (ii) with use. (100) "Prepaid wireless calling service" means a telecommunications service: (a) that provides the right to utilize: (i) mobile wireless service; and (ii) other service that is not a telecommunications service, including: (A) the download of a product transferred electronically; (B) a content service; or (C) an ancillary service; (b) that: (i) is paid for in advance; and (ii) enables the origination of a call using an: (A) access number; or (B) authorization code; (c) that is dialed: (i) manually; or (ii) electronically; and (d) sold in predetermined units or dollars that decline: (i) by a known amount; and (ii) with use. (101) (a) "Prepared food" means: (i) food: (A) sold in a heated state; or (B) heated by a seller; (ii) two or more food ingredients mixed or combined by the seller for sale as a single item; or (iii) except as provided in Subsection (101)(c), food sold with an eating utensil provided by the seller, including a: (A) plate; (B) knife; (C) fork; (D) spoon; (E) glass; (F) cup; (G) napkin; or (H) straw. (b) "Prepared food" does not include: (i) food that a seller only: (A) cuts; (B) repackages; or (C) pasteurizes; (ii) (A) the following: (I) raw egg; (II) raw fish; (III) raw meat; (IV) raw poultry; or (V) a food containing an item described in Subsections (101)(b)(ii)(A)(I) through (IV); and (B) if the Food and Drug Administration recommends in Chapter 3, Part 401.11 of the Food and Drug Administration's Food Code that a consumer cook the items described in Subsection (101)(b)(ii)(A) to prevent food borne illness; or (iii) the following if sold without eating utensils provided by the seller: (A) food and food ingredients sold by a seller if the seller's proper primary classification under the 2002 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget, is manufacturing in Sector 311, Food Manufacturing, except for Subsector 3118, Bakeries and Tortilla Manufacturing; (B) food and food ingredients sold in an unheated state: (I) by weight or volume; and (II) as a single item; or (C) a bakery item, including: (I) a bagel; (II) a bar; (III) a biscuit; (IV) bread; (V) a bun; (VI) a cake; (VII) a cookie; (VIII) a croissant; (IX) a danish; (X) a donut; (XI) a muffin; (XII) a pastry; (XIII) a pie; (XIV) a roll; (XV) a tart; (XVI) a torte; or (XVII) a tortilla. (c) An eating utensil provided by the seller does not include the following used to transport the food: (i) a container; or (ii) packaging. (102) "Prescription" means an order, formula, or recipe that is issued: (a) (i) orally; (ii) in writing; (iii) electronically; or (iv) by any other manner of transmission; and (b) by a licensed practitioner authorized by the laws of a state. (103) (a) "Prewritten computer software" means computer software that is not designed and developed: (i) by the author or other creator of the computer software; and (ii) to the specifications of a specific purchaser. (b) "Prewritten computer software" includes: (i) a prewritten upgrade to computer software if the prewritten upgrade to the computer software is not designed and developed: (A) by the author or other creator of the computer software; and (B) to the specifications of a specific purchaser; (ii) computer software designed and developed by the author or other creator of the computer software to the specifications of a specific purchaser if the computer software is sold to a person other than the purchaser; or (iii) except as provided in Subsection (103)(c), prewritten computer software or a prewritten portion of prewritten computer software: (A) that is modified or enhanced to any degree; and (B) if the modification or enhancement described in Subsection (103)(b)(iii)(A) is designed and developed to the specifications of a specific purchaser. (c) "Prewritten computer software" does not include a modification or enhancement described in Subsection (103)(b)(iii) if the charges for the modification or enhancement are: (i) reasonable; and (ii) subject to Subsections 59-12-103(2)(f)(ii) and (2)(g)(i), separately stated on the invoice or other statement of price provided to the purchaser at the time of sale or later, as demonstrated by: (A) the books and records the seller keeps at the time of the transaction in the regular course of business, including books and records the seller keeps at the time of the transaction in the regular course of business for nontax purposes; (B) a preponderance of the facts and circumstances at the time of the transaction; and (C) the understanding of all of the parties to the transaction. (104) (a) "Private communications service" means a telecommunications service: (i) that entitles a customer to exclusive or priority use of one or more communications channels between or among termination points; and (ii) regardless of the manner in which the one or more communications channels are connected. (b) "Private communications service" includes the following provided in connection with the use of one or more communications channels: (i) an extension line; (ii) a station; (iii) switching capacity; or (iv) another associated service that is provided in connection with the use of one or more communications channels as defined in Section 59-12-215. (105) (a) "Product transferred electronically" means a product transferred electronically that would be subject to a tax under this chapter if that product was transferred in a manner other than electronically. (b) "Product transferred electronically" does not include: (i) an ancillary service; (ii) computer software; or (iii) a telecommunications service. (106) (a) "Prosthetic device" means a device that is worn on or in the body to: (i) artificially replace a missing portion of the body; (ii) prevent or correct a physical deformity or physical malfunction; or (iii) support a weak or deformed portion of the body. (b) "Prosthetic device" includes: (i) parts used in the repairs or renovation of a prosthetic device; (ii) replacement parts for a prosthetic device; (iii) a dental prosthesis; or (iv) a hearing aid. (c) "Prosthetic device" does not include: (i) corrective eyeglasses; or (ii) contact lenses. (107) (a) "Protective equipment" means an item: (i) for human wear; and (ii) that is: (A) designed as protection: (I) to the wearer against injury or disease; or (II) against damage or injury of other persons or property; and (B) not 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 "protective equipment"; and (ii) that are consistent with the list of items that constitute "protective equipment" under the agreement. (108) (a) For purposes of Subsection 59-12-104(41), "publication" means any written or printed matter, other than a photocopy: (i) regardless of: (A) characteristics; (B) copyright; (C) form; (D) format; (E) method of reproduction; or (F) source; and (ii) made available in printed or electronic format. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "photocopy." (109) (a) "Purchase price" and "sales price" mean the total amount of consideration: (i) valued in money; and (ii) for which tangible personal property, a product transferred electronically, or services are: (A) sold; (B) leased; or (C) rented. (b) "Purchase price" and "sales price" include: (i) the seller's cost of the tangible personal property, a product transferred electronically, or services sold; (ii) expenses of the seller, including: (A) the cost of materials used; (B) a labor cost; (C) a service cost; (D) interest; (E) a loss; (F) the cost of transportation to the seller; or (G) a tax imposed on the seller; (iii) a charge by the seller for any service necessary to complete the sale; or (iv) consideration a seller receives from a person other than the purchaser if: (A) (I) the seller actually receives consideration from a person other than the purchaser; and (II) the consideration described in Subsection (109)(b)(iv)(A)(I) is directly related to a price reduction or discount on the sale; (B) the seller has an obligation to pass the price reduction or discount through to the purchaser; (C) the amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale to the purchaser; and (D) (I) (Aa) the purchaser presents a certificate, coupon, or other documentation to the seller to claim a price reduction or discount; and (Bb) a person other than the seller authorizes, distributes, or grants the certificate, coupon, or other documentation with the understanding that the person other than the seller will reimburse any seller to whom the certificate, coupon, or other documentation is presented; (II) the purchaser identifies that purchaser to the seller as a member of a group or organization allowed a price reduction or discount, except that a preferred customer card that is available to any patron of a seller does not constitute membership in a group or organization allowed a price reduction or discount; or (III) the price reduction or discount is identified as a third party price reduction or discount on the: (Aa) invoice the purchaser receives; or (Bb) certificate, coupon, or other documentation the purchaser presents. (c) "Purchase price" and "sales price" do not include: (i) a discount: (A) in a form including: (I) cash; (II) term; or (III) coupon; (B) that is allowed by a seller; (C) taken by a purchaser on a sale; and (D) that is not reimbursed by a third party; or (ii) subject to Subsections 59-12-103(2)(f)(ii) and (2)(g)(i), the following if separately stated on an invoice, bill of sale, or similar document provided to the purchaser at the time of sale or later, as demonstrated by the books and records the seller keeps at the time of the transaction in the regular course of business, including books and records the seller keeps at the time of the transaction in the regular course of business for nontax purposes, by a preponderance of the facts and circumstances at the time of the transaction, and by the understanding of all of the parties to the transaction: (A) the following from credit extended on the sale of tangible personal property or services: (I) a carrying charge; (II) a financing charge; or (III) an interest charge; (B) a delivery charge; (C) an installation charge; (D) a manufacturer rebate on a motor vehicle; or (E) a tax or fee legally imposed directly on the consumer. (110) "Purchaser" means a person to whom: (a) a sale of tangible personal property is made; (b) a product is transferred electronically; or (c) a service is furnished. (111) "Qualifying data center" means a data center facility that: (a) houses a group of networked server computers in one physical location in order to disseminate, manage, and store data and information; (b) is located in the state; (c) is a new operation constructed on or after July 1, 2016; (d) consists of one or more buildings that total 150,000 or more square feet; (e) is owned or leased by: (i) the operator of the data center facility; or (ii) a person under common ownership, as defined in Section 59-7-101, of the operator of the data center facility; and (f) is located on one or more parcels of land that are owned or leased by: (i) the operator of the data center facility; or (ii) a person under common ownership, as defined in Section 59-7-101, of the operator of the data center facility. (112) "Qualifying energy storage manufacturing facility" means a facility that manufactures, in the state, equipment or devices that store and discharge energy for the purpose of providing electrical power. (113) "Regularly rented" means: (a) rented to a guest for value three or more times during a calendar year; or (b) advertised or held out to the public as a place that is regularly rented to guests for value. (114) "Rental" means the same as that term is defined in Subsection (65). (115) (a) "Repairs or renovations of tangible personal property" means: (i) a repair or renovation of tangible personal property that is not permanently attached to real property; or (ii) attaching tangible personal property or a product transferred electronically to other tangible personal property or detaching tangible personal property or a product transferred electronically from other tangible personal property if: (A) the other tangible personal property to which the tangible personal property or product transferred electronically is attached or from which the tangible personal property or product transferred electronically is detached is not permanently attached to real property; and (B) the attachment of tangible personal property or a product transferred electronically to other tangible personal property or detachment of tangible personal property or a product transferred electronically from other tangible personal property is made in conjunction with a repair or replacement of tangible personal property or a product transferred electronically. (b) "Repairs or renovations of tangible personal property" does not include: (i) attaching prewritten computer software to other tangible personal property if the other tangible personal property to which the prewritten computer software is attached is not permanently attached to real property; or (ii) detaching prewritten computer software from other tangible personal property if the other tangible personal property from which the prewritten computer software is detached is not permanently attached to real property. (116) "Research and development" means the process of inquiry or experimentation aimed at the discovery of facts, devices, technologies, or applications and the process of preparing those devices, technologies, or applications for marketing. (117) (a) "Residential telecommunications services" means a telecommunications service or an ancillary service that is provided to an individual for personal use: (i) at a residential address; or (ii) at an institution, including a nursing home or a school, if the telecommunications service or ancillary service is provided to and paid for by the individual residing at the institution rather than the institution. (b) For purposes of Subsection (117)(a)(i), a residential address includes an: (i) apartment; or (ii) other individual dwelling unit. (118) "Residential use" means the use in or around a home, apartment building, sleeping quarters, and similar facilities or accommodations. (119) "Retail sale" or "sale at retail" means a sale, lease, or rental for a purpose other than: (a) resale; (b) sublease; or (c) subrent. (120) (a) "Retailer" means any person, unless prohibited by the Constitution of the United States or federal law, that is engaged in a regularly organized business in tangible personal property or any other taxable transaction under Subsection 59-12-103(1), and who is selling to the user or consumer and not for resale. (b) "Retailer" includes commission merchants, auctioneers, and any person regularly engaged in the business of selling to users or consumers within the state. (121) (a) "Sale" means any transfer of title, exchange, or barter, conditional or otherwise, in any manner, of tangible personal property or any other taxable transaction under Subsection 59-12-103(1), for consideration. (b) "Sale" includes: (i) installment and credit sales; (ii) any closed transaction constituting a sale; (iii) any sale of electrical energy, gas, services, or entertainment taxable under this chapter; (iv) any transaction if the possession of property is transferred but the seller retains the title as security for the payment of the price; and (v) any transaction under which right to possession, operation, or use of any article of tangible personal property is granted under a lease or contract and the transfer of possession would be taxable if an outright sale were made. (122) "Sale at retail" means the same as that term is defined in Subsection (119). (123) "Sale-leaseback transaction" means a transaction by which title to tangible personal property or a product transferred electronically that is subject to a tax under this chapter is transferred: (a) by a purchaser-lessee; (b) to a lessor; (c) for consideration; and (d) if: (i) the purchaser-lessee paid sales and use tax on the purchaser-lessee's initial purchase of the tangible personal property or product transferred electronically; (ii) the sale of the tangible personal property or product transferred electronically to the lessor is intended as a form of financing: (A) for the tangible personal property or product transferred electronically; and (B) to the purchaser-lessee; and (iii) in accordance with generally accepted accounting principles, the purchaser-lessee is required to: (A) capitalize the tangible personal property or product transferred electronically for financial reporting purposes; and (B) account for the lease payments as payments made under a financing arrangement. (124) "Sales price" means the same as that term is defined in Subsection (109). (125) (a) "Sales relating to schools" means the following sales by, amounts paid to, or amounts charged by a school: (i) sales that are directly related to the school's educational functions or activities including: (A) the sale of: (I) textbooks; (II) textbook fees; (III) laboratory fees; (IV) laboratory supplies; or (V) safety equipment; (B) the sale of a uniform, protective equipment, or sports or recreational equipment that: (I) a student is specifically required to wear as a condition of participation in a school-related event or school-related activity; and (II) is not readily adaptable to general or continued usage to the extent that it takes the place of ordinary clothing; (C) sales of the following if the net or gross revenue generated by the sales is deposited into a school district fund or school fund dedicated to school meals: (I) food and food ingredients; or (II) prepared food; or (D) transportation charges for official school activities; or (ii) amounts paid to or amounts charged by a school for admission to a school-related event or school-related activity. (b) "Sales relating to schools" does not include: (i) bookstore sales of items that are not educational materials or supplies; (ii) except as provided in Subsection (125)(a)(i)(B): (A) clothing; (B) clothing accessories or equipment; (C) protective equipment; or (D) sports or recreational equipment; or (iii) amounts paid to or amounts charged by a school for admission to a school-related event or school-related activity if the amounts paid or charged are passed through to a person: (A) other than a: (I) school; (II) nonprofit organization authorized by a school board or a governing body of a private school to organize and direct a competitive secondary school activity; or (III) nonprofit association authorized by a school board or a governing body of a private school to organize and direct a competitive secondary school activity; and (B) that is required to collect sales and use taxes under this chapter. (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining the term "passed through." (126) For purposes of this section and Section 59-12-104, "school" means: (a) an elementary school or a secondary school that: (i) is a: (A) public school; or (B) private school; and (ii) provides instruction for one or more grades kindergarten through 12; or (b) a public school district. (127) (a) "Seller" means a person that makes a sale, lease, or rental of: (i) tangible personal property; (ii) a product transferred electronically; or (iii) a service. (b) "Seller" includes a marketplace facilitator. (128) "Seller-hosted prewritten computer software" means prewritten computer software that is accessed through the internet or a seller-hosted server, regardless of whether: (a) the access is permanent; or (b) any downloading occurs. (129) (a) "Semiconductor fabricating, processing, research, or development materials" means tangible personal property or a product transferred electronically if the tangible personal property or product transferred electronically is: (i) used primarily in the process of: (A) (I) manufacturing a semiconductor; (II) fabricating a semiconductor; or (III) research or development of a: (Aa) semiconductor; or (Bb) semiconductor manufacturing process; or (B) maintaining an environment suitable for a semiconductor; or (ii) consumed primarily in the process of: (A) (I) manufacturing a semiconductor; (II) fabricating a semiconductor; or (III) research or development of a: (Aa) semiconductor; or (Bb) semiconductor manufacturing process; or (B) maintaining an environment suitable for a semiconductor. (b) "Semiconductor fabricating, processing, research, or development materials" includes: (i) parts used in the repairs or renovations of tangible personal property or a product transferred electronically described in Subsection (129)(a); or (ii) a chemical, catalyst, or other material used to: (A) produce or induce in a semiconductor a: (I) chemical change; or (II) physical change; (B) remove impurities from a semiconductor; or (C) improve the marketable condition of a semiconductor. (130) "Senior citizen center" means a facility having the primary purpose of providing services to the aged as defined in Section 26B-6-101. (131) "Shared vehicle" means the same as that term is defined in Section 13-48a-101. (132) "Shared vehicle driver" means the same as that term is defined in Section 13-48a-101. (133) "Shared vehicle owner" means the same as that term is defined in Section 13-48a-101. (134) (a) Subject to Subsections (134)(b) and (c), "short-term lodging consumable" means tangible personal property that: (i) a business that provides accommodations and services described in Subsection 59-12-103(1)(i) purchases as part of a transaction to provide the accommodations and services to a purchaser; (ii) is intended to be consumed by the purchaser; and (iii) is: (A) included in the purchase price of the accommodations and services; and (B) not separately stated on an invoice, bill of sale, or other similar document provided to the purchaser. (b) "Short-term lodging consumable" includes: (i) a beverage; (ii) a brush or comb; (iii) a cosmetic; (iv) a hair care product; (v) lotion; (vi) a magazine; (vii) makeup; (viii) a meal; (ix) mouthwash; (x) nail polish remover; (xi) a newspaper; (xii) a notepad; (xiii) a pen; (xiv) a pencil; (xv) a razor; (xvi) saline solution; (xvii) a sewing kit; (xviii) shaving cream; (xix) a shoe shine kit; (xx) a shower cap; (xxi) a snack item; (xxii) soap; (xxiii) toilet paper; (xxiv) a toothbrush; (xxv) toothpaste; or (xxvi) an item similar to Subsections (134)(b)(i) through (xxv) as the commission may provide by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (c) "Short-term lodging consumable" does not include: (i) tangible personal property that is cleaned or washed to allow the tangible personal property to be reused; or (ii) a product transferred electronically. (135) (a) "Short-term rental" means a transfer of possession or control of real property, tangible personal property, or a product transferred electronically for: (i) consideration; and (ii) less than 30 consecutive days. (b) "Short-term rental" does not include car sharing. (136) "Simplified electronic return" means the electronic return: (a) described in Section 318(C) of the agreement; and (b) approved by the governing board of the agreement. (137) "Solar energy" means the sun used as the sole source of energy for producing electricity. (138) (a) "Sports or recreational equipment" means an item: (i) designed for human use; and (ii) that is: (A) worn in conjunction with: (I) an athletic activity; or (II) a recreational activity; and (B) not 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 "sports or recreational equipment"; and (ii) that are consistent with the list of items that constitute "sports or recreational equipment" under the agreement. (139) "State" means the state of Utah, its departments, and agencies. (140) "Storage" means any keeping or retention of tangible personal property or any other taxable transaction under Subsection 59-12-103(1), in this state for any purpose except sale in the regular course of business. (141) (a) "Tangible personal property" means personal property that: (i) may be: (A) seen; (B) weighed; (C) measured; (D) felt; or (E) touched; or (ii) is in any manner perceptible to the senses. (b) "Tangible personal property" includes: (i) electricity; (ii) water; (iii) gas; (iv) steam; or (v) prewritten computer software, regardless of the manner in which the prewritten computer software is transferred. (c) "Tangible personal property" includes the following regardless of whether the item is attached to real property: (i) a dishwasher; (ii) a dryer; (iii) a freezer; (iv) a microwave; (v) a refrigerator; (vi) a stove; (vii) a washer; or (viii) an item similar to Subsections (141)(c)(i) through (vii) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. (d) "Tangible personal property" does not include a product that is transferred electronically. (e) "Tangible personal property" does not include the following if attached to real property, regardless of whether the attachment to real property is only through a line that supplies water, electricity, gas, telephone, cable, or supplies a similar item as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act: (i) a hot water heater; (ii) a water filtration system; or (iii) a water softener system. (142) (a) "Telecommunications enabling or facilitating equipment, machinery, or software" means an item listed in Subsection (142)(b) if that item is purchased or leased primarily to enable or facilitate one or more of the following to function: (i) telecommunications switching or routing equipment, machinery, or software; or (ii) telecommunications transmission equipment, machinery, or software. (b) The following apply to Subsection (142)(a): (i) a pole; (ii) software; (iii) a supplementary power supply; (iv) temperature or environmental equipment or machinery; (v) test equipment; (vi) a tower; or (vii) equipment, machinery, or software that functions similarly to an item listed in Subsections (142)(b)(i) through (vi) as determined by the commission by rule made in accordance with Subsection (142)(c). (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define what constitutes equipment, machinery, or software that functions similarly to an item listed in Subsections (142)(b)(i) through (vi). (143) "Telecommunications equipment, machinery, or software required for 911 service" means equipment, machinery, or software that is required to comply with 47 C.F.R. Sec. 20.18. (144) "Telecommunications maintenance or repair equipment, machinery, or software" means equipment, machinery, or software purchased or leased primarily to maintain or repair one or more of the following, regardless of whether the equipment, machinery, or software is purchased or leased as a spare part or as an upgrade or modification to one or more of the following: (a) telecommunications enabling or facilitating equipment, machinery, or software; (b) telecommunications switching or routing equipment, machinery, or software; or (c) telecommunications transmission equipment, machinery, or software. (145) (a) "Telecommunications service" means the electronic conveyance, routing, or transmission of audio, data, video, voice, or any other information or signal to a point, or among or between points. (b) "Telecommunications service" includes: (i) an electronic conveyance, routing, or transmission with respect to which a computer processing application is used to act: (A) on the code, form, or protocol of the content; (B) for the purpose of electronic conveyance, routing, or transmission; and (C) regardless of whether the service: (I) is referred to as voice over internet protocol service; or (II) is classified by the Federal Communications Commission as enhanced or value added; (ii) an 800 service; (iii) a 900 service; (iv) a fixed wireless service; (v) a mobile wireless service; (vi) a postpaid calling service; (vii) a prepaid calling service; (viii) a prepaid wireless calling service; or (ix) a private communications service. (c) "Telecommunications service" does not include: (i) advertising, including directory advertising; (ii) an ancillary service; (iii) a billing and collection service provided to a third party; (iv) a data processing and information service if: (A) the data processing and information service allows data to be: (I) (Aa) acquired; (Bb) generated; (Cc) processed; (Dd) retrieved; or (Ee) stored; and (II) delivered by an electronic transmission to a purchaser; and (B) the purchaser's primary purpose for the underlying transaction is the processed data or information; (v) installation or maintenance of the following on a customer's premises: (A) equipment; or (B) wiring; (vi) internet access service; (vii) a paging service; (viii) a product transferred electronically, including: (A) music; (B) reading material; (C) a ring tone; (D) software; or (E) video; (ix) a radio and television audio and video programming service: (A) regardless of the medium; and (B) including: (I) furnishing conveyance, routing, or transmission of a television audio and video programming service by a programming service provider; (II) cable service as defined in 47 U.S.C. Sec. 522(6); or (III) audio and video programming services delivered by a commercial mobile radio service provider as defined in 47 C.F.R. Sec. 20.3; (x) a value-added nonvoice data service; or (xi) tangible personal property. (146) (a) "Telecommunications service provider" means a person that: (i) owns, controls, operates, or manages a telecommunications service; and (ii) engages in an activity described in Subsection (146)(a)(i) for the shared use with or resale to any person of the telecommunications service. (b) A person described in Subsection (146)(a) is a telecommunications service provider whether the Public Service Commission of Utah regulates: (i) that person; or (ii) the telecommunications service that the person owns, controls, operates, or manages. (147) (a) "Telecommunications switching or routing equipment, machinery, or software" means an item listed in Subsection (147)(b) if that item is purchased or leased primarily for switching or routing: (i) an ancillary service; (ii) data communications; (iii) voice communications; or (iv) telecommunications service. (b) The following apply to Subsection (147)(a): (i) a bridge; (ii) a computer; (iii) a cross connect; (iv) a modem; (v) a multiplexer; (vi) plug in circuitry; (vii) a router; (viii) software; (ix) a switch; or (x) equipment, machinery, or software that functions similarly to an item listed in Subsections (147)(b)(i) through (ix) as determined by the commission by rule made in accordance with Subsection (147)(c). (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define what constitutes equipment, machinery, or software that functions similarly to an item listed in Subsections (147)(b)(i) through (ix). (148) (a) "Telecommunications transmission equipment, machinery, or software" means an item listed in Subsection (148)(b) if that item is purchased or leased primarily for sending, receiving, or transporting: (i) an ancillary service; (ii) data communications; (iii) voice communications; or (iv) telecommunications service. (b) The following apply to Subsection (148)(a): (i) an amplifier; (ii) a cable; (iii) a closure; (iv) a conduit; (v) a controller; (vi) a duplexer; (vii) a filter; (viii) an input device; (ix) an input/output device; (x) an insulator; (xi) microwave machinery or equipment; (xii) an oscillator; (xiii) an output device; (xiv) a pedestal; (xv) a power converter; (xvi) a power supply; (xvii) a radio channel; (xviii) a radio receiver; (xix) a radio transmitter; (xx) a repeater; (xxi) software; (xxii) a terminal; (xxiii) a timing unit; (xxiv) a transformer; (xxv) a wire; or (xxvi) equipment, machinery, or software that functions similarly to an item listed in Subsections (148)(b)(i) through (xxv) as the commission determines by rule made in accordance with Subsection (148)(c). (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define what constitutes equipment, machinery, or software that functions similarly to an item listed in Subsections (148)(b)(i) through (xxv). (149) (a) "Textbook for a higher education course" means a textbook or other printed material that is required for a course: (i) offered by an institution of higher education; and (ii) that the purchaser of the textbook or other printed material attends or will attend. (b) "Textbook for a higher education course" includes a textbook in electronic format. (150) "Tobacco" means: (a) a cigarette; (b) a cigar; (c) chewing tobacco; (d) pipe tobacco; or (e) any other item that contains tobacco. (151) "Unassisted amusement device" means an amusement device, skill device, or ride device that is started and stopped by the purchaser or renter of the right to use or operate the amusement device, skill device, or ride device. (152) (a) "Use" means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection 59-12-103(1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. (b) "Use" does not include the sale, display, demonstration, or trial of tangible personal property, a product transferred electronically, or a service in the regular course of business and held for resale. (153) "Value-added nonvoice data service" means a service: (a) that otherwise meets the definition of a telecommunications service except that a computer processing application is used to act primarily for a purpose other than conveyance, routing, or transmission; and (b) with respect to which a computer processing application is used to act on data or information: (i) code; (ii) content; (iii) form; or (iv) protocol. (154) (a) Subject to Subsection (154)(b), "vehicle" means the following that are required to be titled, registered, or titled and registered: (i) an aircraft as defined in Section 72-10-102; (ii) a vehicle as defined in Section 41-1a-102; (iii) an off-highway vehicle as defined in Section 41-22-2; or (iv) a vessel as defined in Section 41-1a-102. (b) For purposes of Subsection 59-12-104(33) only, "vehicle" includes: (i) a vehicle described in Subsection (154)(a); or (ii) (A) a locomotive; (B) a freight car; (C) railroad work equipment; or (D) other railroad rolling stock. (155) "Vehicle dealer" means a person engaged in the business of buying, selling, or exchanging a vehicle as defined in Subsection (154). (156) (a) "Vertical service" means an ancillary service that: (i) is offered in connection with one or more telecommunications services; and (ii) offers an advanced calling feature that allows a customer to: (A) identify a caller; and (B) manage multiple calls and call connections. (b) "Vertical service" includes an ancillary service that allows a customer to manage a conference bridging service. (157) (a) "Voice mail service" means an ancillary service that enables a customer to receive, send, or store a recorded message. (b) "Voice mail service" does not include a vertical service that a customer is required to have in order to utilize a voice mail service. (158) (a) "Waste energy facility" means a facility that generates electricity: (i) using as the primary source of energy waste materials that would be placed in a landfill or refuse pit if it were not used to generate electricity, including: (A) tires; (B) waste coal; (C) oil shale; or (D) municipal solid waste; and (ii) in amounts greater than actually required for the operation of the facility. (b) "Waste energy facility" does not include a facility that incinerates: (i) hospital waste as defined in 40 C.F.R. 60.51c; or (ii) medical/infectious waste as defined in 40 C.F.R. 60.51c. (159) "Watercraft" means a vessel as defined in Section 73-18-2. (160) "Wind energy" means wind used as the sole source of energy to produce electricity. (161) "ZIP Code" means a Zoning Improvement Plan Code assigned to a geographic location by the United States Postal Service.
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