02-26 11:49 1st Sub. (Green) S.B. 27
Wayne A. Harper proposes the following substitute bill:
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Motor Vehicle Division Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Wayne A. Harper
House Sponsor: Kay J. Christofferson
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LONG TITLE
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General Description:
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This bill amends provisions pertaining to the Motor Vehicle Division to make technical
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changes and clean up.
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Highlighted Provisions:
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This bill:
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▸ defines terms related to trailers, motorboats, and motorcycles;
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▸ allows a fleet of personal vehicles to be registered as a fleet;
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▸ clarifies that a street-legal off-highway vehicle includes an off-highway motorcycle that
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has been modified to have equipment necessary for on-highway use;
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▸ clarifies which registration fees apply to certain vehicles;
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▸ amends provisions related to insurance for a motorboat, to only require the designated
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agent to notify the Motor Vehicle Division of a lapse in coverage during the months of
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April through October;
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▸ revises provisions related to sales and use taxes to simplify certain earmarks; and
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▸ makes technical changes.
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Money Appropriated in this Bill:
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None
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Other Special Clauses:
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This bill provides a special effective date.
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Utah Code Sections Affected:
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AMENDS:
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11-70-207 (Effective 07/01/26), as enacted by Laws of Utah 2024, Chapter 419
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26B-1-315 (Effective 07/01/26), as last amended by Laws of Utah 2024, Chapter 439
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41-1a-102 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapter 483
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41-1a-110 (Effective 05/07/25), as last amended by Laws of Utah 2023, Chapter 212
1st Sub. S.B. 27 1st Sub. (Green) S.B. 27 02-26 11:49
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41-1a-215 (Effective 01/01/26), as last amended by Laws of Utah 2012, Chapter 397
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41-1a-1206 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapter 483
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41-6a-102 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapter 236
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41-6a-1509 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapter 459
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41-12a-804 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapter 236
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41-22-2 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapter 242
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41-22-3 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapter 236
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41-22-5.5 (Effective 05/07/25), as last amended by Laws of Utah 2022, Chapter 68
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41-22-10.7 (Effective 05/07/25), as last amended by Laws of Utah 2022, Chapter 68
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41-22-10.8 (Effective 05/07/25), as last amended by Laws of Utah 2010, Chapter 363
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51-9-902 (Effective 07/01/26), as last amended by Laws of Utah 2024, Chapter 41
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53-2a-1102 (Effective 07/01/26), as last amended by Laws of Utah 2023, Chapters 34,
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471
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59-12-102 (Effective 07/01/26), as last amended by Laws of Utah 2024, Chapter 274
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59-12-103 (Effective 07/01/26), as last amended by Laws of Utah 2024, Chapters 88, 501
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59-12-104.2 (Effective 07/01/26), as last amended by Laws of Utah 2022, Chapter 274
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59-12-1201 (Effective 07/01/26), as last amended by Laws of Utah 2024, Chapter 274
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63N-2-510 (Effective 07/01/26), as last amended by Laws of Utah 2023, Chapter 471
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63N-2-512 (Effective 07/01/26), as last amended by Laws of Utah 2024, Chapter 159
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72-2-106 (Effective 07/01/26), as last amended by Laws of Utah 2023, Chapter 22
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72-2-124 (Effective 07/01/26), as last amended by Laws of Utah 2024, Chapters 498, 501
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73-2-1.6 (Effective 07/01/26), as last amended by Laws of Utah 2024, Chapter 154
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Be it enacted by the Legislature of the state of Utah:
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Section 1. Section 11-70-207 is amended to read:
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11-70-207 (Effective 07/01/26). Use of fairpark district funds.
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(1)(a) Subject to Subsection (2), the fairpark district may use fairpark district funds for
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any purpose authorized under this chapter, including to pay for:
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(i) the development and construction of a qualified stadium;
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(ii) administrative, overhead, legal, consulting, and other operating expenses of the
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fairpark district;
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(iii) all or part of the development of land within a project area, including:
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(A) financing or refinancing; and
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(B) assisting the ongoing operation of a development or facility within the project
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area;
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(iv) the cost of the installation of public infrastructure and improvements outside a
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project area if the board determines by resolution that the infrastructure and
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improvements are of benefit to the project area;
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(v) the principal and interest on bonds issued by the fairpark district;
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(vi) the payment of an infrastructure loan, as defined in Section 11-70-104, according
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to the terms of the infrastructure loan; and
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(vii) the costs of promoting, facilitating, and implementing other development of land
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within the fairpark district boundary.
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(b) The determination of the board under Subsection (1)(a)(iv) regarding benefit to the
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project area is final.
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(2)(a) The fairpark district may use money it receives under Subsection 59-12-1201
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(2)(a)(ii) and Subsection [59-12-103(16)] 59-12-103(8) only for the development and
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construction of a qualified stadium, including paying for bonds issued to pay for the
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development and construction of a qualified stadium.
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(b) If the amount of money the fairpark district receives under Subsection (2)(a) exceeds
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the amount required to pay the annual debt service on bonds issued to pay for the
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development and construction of a qualified stadium, the fairpark district shall use
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the excess amount received to pay down the principal on those bonds.
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(3) The fairpark district may share enhanced property tax revenue with a taxing entity that
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levies a property tax on land within the project area from which the enhanced property
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tax revenue is generated.
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Section 2. Section 26B-1-315 is amended to read:
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26B-1-315 (Effective 07/01/26). Medicaid ACA Fund.
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(1) There is created an expendable special revenue fund known as the "Medicaid ACA
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Fund."
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(2) The fund consists of:
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(a) assessments collected under Chapter 3, Part 5, Inpatient Hospital Assessment;
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(b) intergovernmental transfers under Section 26B-3-508;
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(c) savings attributable to the health coverage improvement program, as defined in
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Section 26B-3-501, as determined by the department;
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(d) savings attributable to the enhancement waiver program, as defined in Section
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26B-3-501, as determined by the department;
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(e) savings attributable to the Medicaid waiver expansion, as defined in Section
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26B-3-501, as determined by the department;
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(f) savings attributable to the inclusion of psychotropic drugs on the preferred drug list
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under Subsection 26B-3-105(3) as determined by the department;
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(g) revenues collected from the sales tax described in Subsection [59-12-103(11)]
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59-12-103(6);
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(h) gifts, grants, donations, or any other conveyance of money that may be made to the
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fund from private sources;
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(i) interest earned on money in the fund; and
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(j) additional amounts as appropriated by the Legislature.
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(3)(a) The fund shall earn interest.
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(b) All interest earned on fund money shall be deposited into the fund.
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(4)(a) A state agency administering the provisions of Chapter 3, Part 5, Inpatient
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Hospital Assessment, may use money from the fund to pay the costs, not otherwise
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paid for with federal funds or other revenue sources, of:
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(i) the health coverage improvement program as defined in Section 26B-3-501;
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(ii) the enhancement waiver program as defined in Section 26B-3-501;
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(iii) a Medicaid waiver expansion as defined in Section 26B-3-501; and
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(iv) the outpatient upper payment limit supplemental payments under Section
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26B-3-511.
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(b) A state agency administering the provisions of Chapter 3, Part 5, Inpatient Hospital
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Assessment, may not use:
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(i) funds described in Subsection (2)(b) to pay the cost of private outpatient upper
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payment limit supplemental payments; or
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(ii) money in the fund for any purpose not described in Subsection (4)(a).
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Section 3. Section 41-1a-102 is amended to read:
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41-1a-102 (Effective 05/07/25). Definitions.
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As used in this chapter:
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(1) "Actual miles" means the actual distance a vehicle has traveled while in operation.
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(2) "Actual weight" means the actual unladen weight of a vehicle or combination of
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vehicles as operated and certified to by a weighmaster.
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(3) "All-terrain type I vehicle" means the same as that term is defined in Section 41-22-2.
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(4) "All-terrain type II vehicle" means the same as that term is defined in Section 41-22-2.
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(5) "All-terrain type III vehicle" means the same as that term is defined in Section 41-22-2.
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(6) "Alternative fuel vehicle" means:
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(a) an electric motor vehicle;
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(b) a hybrid electric motor vehicle;
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(c) a plug-in hybrid electric motor vehicle; or
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(d) a motor vehicle powered exclusively by a fuel other than:
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(i) motor fuel;
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(ii) diesel fuel;
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(iii) natural gas; or
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(iv) propane.
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(7) "Amateur radio operator" means a person licensed by the Federal Communications
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Commission to engage in private and experimental two-way radio operation on the
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amateur band radio frequencies.
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(8) "Autocycle" means the same as that term is defined in Section 53-3-102.
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(9) "Automated driving system" means the same as that term is defined in Section
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41-26-102.1.
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(10) "Branded title" means a title certificate that is labeled:
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(a) rebuilt and restored to operation;
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(b) flooded and restored to operation; or
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(c) not restored to operation.
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(11) "Camper" means a structure designed, used, and maintained primarily to be mounted
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on or affixed to a motor vehicle that contains a floor and is designed to provide a mobile
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dwelling, sleeping place, commercial space, or facilities for human habitation or for
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camping.
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(12) "Certificate of title" means a document issued by a jurisdiction to establish a record of
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ownership between an identified owner and the described vehicle, vessel, or outboard
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motor.
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(13) "Certified scale weigh ticket" means a weigh ticket that has been issued by a
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weighmaster.
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(14) "Commercial vehicle" means a motor vehicle, trailer, or semitrailer used or maintained
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for the transportation of persons or property that operates:
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(a) as a carrier for hire, compensation, or profit; or
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(b) as a carrier to transport the vehicle owner's goods or property in furtherance of the
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owner's commercial enterprise.
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(15) "Commission" means the State Tax Commission.
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(16) "Consumer price index" means the same as that term is defined in Section 59-13-102.
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(17) "Dealer" means a person engaged or licensed to engage in the business of buying,
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selling, or exchanging new or used vehicles, vessels, or outboard motors either outright
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or on conditional sale, bailment, lease, chattel mortgage, or otherwise or who has an
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established place of business for the sale, lease, trade, or display of vehicles, vessels, or
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outboard motors.
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(18) "Diesel fuel" means the same as that term is defined in Section 59-13-102.
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(19) "Division" means the Motor Vehicle Division of the commission, created in Section
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41-1a-106.
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(20) "Dynamic driving task" means the same as that term is defined in Section 41-26-102.1.
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(21) "Electric motor vehicle" means a motor vehicle that is powered solely by an electric
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motor drawing current from a rechargeable energy storage system.
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(22) "Essential parts" means the integral and body parts of a vehicle of a type required to be
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registered in this state, the removal, alteration, or substitution of which would tend to
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conceal the identity of the vehicle or substantially alter the vehicle's appearance, model,
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type, or mode of operation.
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(23) "Farm tractor" means a motor vehicle designed and used primarily as a farm
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implement for drawing plows, mowing machines, and other implements of husbandry.
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(24)(a) "Farm truck" means a truck used by the owner or operator of a farm solely for
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the owner's or operator's own use in the transportation of:
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(i) farm products, including livestock and its products, poultry and its products,
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floricultural and horticultural products;
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(ii) farm supplies, including tile, fence, and any other thing or commodity used in
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agricultural, floricultural, horticultural, livestock, and poultry production; and
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(iii) livestock, poultry, and other animals and things used for breeding, feeding, or
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other purposes connected with the operation of a farm.
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(b) "Farm truck" does not include the operation of trucks by commercial processors of
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agricultural products.
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(25) "Fleet" means:
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(a) one or more commercial vehicles; or
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(b) for purposes of Section 41-1a-215, one or more personal vehicles.
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(26) "Foreign vehicle" means a vehicle of a type required to be registered, brought into this
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state from another state, territory, or country other than in the ordinary course of
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business by or through a manufacturer or dealer, and not registered in this state.
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(27) "Gross laden weight" means the actual weight of a vehicle or combination of vehicles,
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equipped for operation, to which shall be added the maximum load to be carried.
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(28) "Highway" or "street" means the entire width between property lines of every way or
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place of whatever nature when any part of it is open to the public, as a matter of right,
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for purposes of vehicular traffic.
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(29) "Hybrid electric motor vehicle" means a motor vehicle that draws propulsion energy
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from onboard sources of stored energy that are both:
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(a) an internal combustion engine or heat engine using consumable fuel; and
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(b) a rechargeable energy storage system where energy for the storage system comes
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solely from sources onboard the vehicle.
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(30)(a) "Identification number" means the identifying number assigned by the
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manufacturer or by the division for the purpose of identifying the vehicle, vessel, or
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outboard motor.
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(b) "Identification number" includes a vehicle identification number, state assigned
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identification number, hull identification number, and motor serial number.
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(31) "Implement of husbandry" means a vehicle designed or adapted and used exclusively
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for an agricultural operation and only incidentally operated or moved upon the highways.
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(32)(a) "In-state miles" means the total number of miles operated in this state during the
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preceding year by fleet power units.
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(b) If a fleet is composed entirely of trailers or semitrailers, "in-state miles" means the
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total number of miles that those vehicles were towed on Utah highways during the
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preceding year.
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(33) "Interstate vehicle" means a commercial vehicle operated in more than one state,
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province, territory, or possession of the United States or foreign country.
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(34) "Jurisdiction" means a state, district, province, political subdivision, territory, or
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possession of the United States or any foreign country.
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(35) "Lienholder" means a person with a security interest in particular property.
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(36) "Manufactured home" means a transportable factory built housing unit constructed on
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or after June 15, 1976, according to the Federal Home Construction and Safety
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Standards Act of 1974 (HUD Code), in one or more sections, which, in the traveling
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mode, is eight body feet or more in width or 40 body feet or more in length, or when
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erected on site, is 400 or more square feet, and which is built on a permanent chassis and
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designed to be used as a dwelling with or without a permanent foundation when
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connected to the required utilities, and includes the plumbing, heating, air-conditioning,
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and electrical systems.
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(37) "Manufacturer" means a person engaged in the business of constructing,
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manufacturing, assembling, producing, or importing new or unused vehicles, vessels, or
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outboard motors for the purpose of sale or trade.
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(38) "Military vehicle" means a vehicle of any size or weight that was manufactured for use
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by armed forces and that is maintained in a condition that represents the vehicle's
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military design and markings regardless of current ownership or use.
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(39) "Mobile home" means a transportable factory built housing unit built prior to June 15,
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1976, in accordance with a state mobile home code which existed prior to the Federal
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Manufactured Housing and Safety Standards Act (HUD Code).
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(40) "Motor fuel" means the same as that term is defined in Section 59-13-102.
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(41)(a) "Motor vehicle" means a self-propelled vehicle intended primarily for use and
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operation on the highways.
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(b) "Motor vehicle" includes a roadable aircraft and a street-legal all-terrain vehicle.
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(c) "Motor vehicle" does not include:
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(i) an off-highway vehicle; or
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(ii) a motor assisted scooter as defined in Section 41-6a-102.
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(42) "Motorboat" means the same as that term is defined in Section [73-18-2] 73-18c-102.
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(43) "Motorcycle" means:
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(a) a motor vehicle having a saddle for the use of the rider and designed to travel on not
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more than three wheels in contact with the ground; or
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(b) an autocycle.
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(44) "Natural gas" means a fuel of which the primary constituent is methane.
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(45)(a) "Nonresident" means a person who is not a resident of this state as defined by
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Section 41-1a-202, and who does not engage in intrastate business within this state
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and does not operate in that business any motor vehicle, trailer, or semitrailer within
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this state.
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(b) A person who engages in intrastate business within this state and operates in that
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business any motor vehicle, trailer, or semitrailer in this state or who, even though
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engaging in interstate commerce, maintains a vehicle in this state as the home station
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of that vehicle is considered a resident of this state, insofar as that vehicle is
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concerned in administering this chapter.
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(46) "Odometer" means a device for measuring and recording the actual distance a vehicle
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travels while in operation, but does not include any auxiliary odometer designed to be
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periodically reset.
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(47) "Off-highway implement of husbandry" means the same as that term is defined in
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Section 41-22-2.
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(48) "Off-highway vehicle" means the same as that term is defined in Section 41-22-2.
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(49)(a) "Operate" means:
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(i) to navigate a vessel; or
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(ii) collectively, the activities performed in order to perform the entire dynamic
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driving task for a given motor vehicle by:
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(A) a human driver as defined in Section 41-26-102.1; or
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(B) an engaged automated driving system.
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(b) "Operate" includes testing of an automated driving system.
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(50) "Original issue license plate" means a license plate that is of a format and type issued
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by the state in the same year as the model year of a vehicle that is a model year 1973 or
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older.
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(51) "Outboard motor" means a detachable self-contained propulsion unit, excluding fuel
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supply, used to propel a vessel.
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(52)(a) "Owner" means a person, other than a lienholder, holding title to a vehicle,
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vessel, or outboard motor whether or not the vehicle, vessel, or outboard motor is
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subject to a security interest.
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(b) If a vehicle is the subject of an agreement for the conditional sale or installment sale
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or mortgage of the vehicle with the right of purchase upon performance of the
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conditions stated in the agreement and with an immediate right of possession vested
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in the conditional vendee or mortgagor, or if the vehicle is the subject of a security
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agreement, then the conditional vendee, mortgagor, or debtor is considered the owner
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for the purposes of this chapter.
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(c) If a vehicle is the subject of an agreement to lease, the lessor is considered the owner
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until the lessee exercises the lessee's option to purchase the vehicle.
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(53) "Park model recreational vehicle" means a unit that:
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(a) is designed and marketed as temporary living quarters for recreational, camping,
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travel, or seasonal use;
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(b) is not permanently affixed to real property for use as a permanent dwelling;
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(c) requires a special highway movement permit for transit; and
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(d) is built on a single chassis mounted on wheels with a gross trailer area not exceeding
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400 square feet in the setup mode.
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(54) "Personal vehicle" means a vehicle that is not a commercial vehicle.
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[(54)] (55) "Personalized license plate" means a license plate that has displayed on it a
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combination of letters, numbers, or both as requested by the owner of the vehicle and
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assigned to the vehicle by the division.
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[(55)] (56)(a) "Pickup truck" means a two-axle motor vehicle with motive power
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manufactured, remanufactured, or materially altered to provide an open cargo area.
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(b) "Pickup truck" includes a motor vehicle with the open cargo area covered with a
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camper, camper shell, tarp, removable top, or similar structure.
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[(56)] (57) "Plug-in hybrid electric motor vehicle" means a hybrid electric motor vehicle
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that has the capability to charge the battery or batteries used for vehicle propulsion from
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an off-vehicle electric source, such that the off-vehicle source cannot be connected to the
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vehicle while the vehicle is in motion.
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[(57)] (58) "Pneumatic tire" means a tire in which compressed air is designed to support the
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load.
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[(58)] (59) "Preceding year" means a period of 12 consecutive months fixed by the division
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that is within 16 months immediately preceding the commencement of the registration or
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license year in which proportional registration is sought. The division in fixing the
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period shall conform it to the terms, conditions, and requirements of any applicable
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agreement or arrangement for the proportional registration of vehicles.
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[(59)] (60) "Public garage" means a building or other place where vehicles or vessels are
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kept and stored and where a charge is made for the storage and keeping of vehicles and
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vessels.
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[(60)] (61) "Receipt of surrender of ownership documents" means the receipt of surrender of
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ownership documents described in Section 41-1a-503.
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[(61)] (62) "Reconstructed vehicle" means a vehicle of a type required to be registered in
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this state that is materially altered from its original construction by the removal,
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addition, or substitution of essential parts, new or used.
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[(62)] (63) "Recreational vehicle" means the same as that term is defined in Section
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13-14-102.
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[(63)] (64) "Registration" means a document issued by a jurisdiction that allows operation of
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a vehicle or vessel on the highways or waters of this state for the time period for which
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the registration is valid and that is evidence of compliance with the registration
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requirements of the jurisdiction.
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[(64)] (65) "Registration decal" means the decal issued by the division that is evidence of
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compliance with the division's registration requirements.
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[(65)] (66)(a) "Registration year" means a 12 consecutive month period commencing
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with the completion of the applicable registration criteria.
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(b) For administration of a multistate agreement for proportional registration the division
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may prescribe a different 12-month period.
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[(66)] (67) "Repair or replacement" means the restoration of vehicles, vessels, or outboard
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motors to a sound working condition by substituting any inoperative part of the vehicle,
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vessel, or outboard motor, or by correcting the inoperative part.
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[(67)] (68) "Replica vehicle" means:
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(a) a street rod that meets the requirements under Subsection 41-21-1(3)(a)(i)(B); or
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(b) a custom vehicle that meets the requirements under Subsection 41-6a-1507
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(1)(a)(i)(B).
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[(68)] (69) "Restored-modified vehicle" means a motor vehicle that has been restored and
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modified with modern parts and technology, including emission control technology and
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an on-board diagnostic system.
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[(69)] (70) "Road tractor" means a motor vehicle designed and used for drawing other
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vehicles and constructed so it does not carry any load either independently or any part of
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the weight of a vehicle or load that is drawn.
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[(70)] (71) "Roadable aircraft" means the same as that term is defined in Section 72-10-102.
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[(71)] (72) "Sailboat" means the same as that term is defined in Section 73-18-2.
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[(72)] (73) "Security interest" means an interest that is reserved or created by a security
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agreement to secure the payment or performance of an obligation and that is valid
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against third parties.
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[(73) "Semitrailer" means a vehicle without motive power designed for carrying persons or
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property and for being drawn by a motor vehicle and constructed so that some part of its
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weight and its load rests or is carried by another vehicle.]
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(74) "Semitrailer" means the same as the term "trailer."
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[(74)] (75) "Special group license plate" means a type of license plate designed for a
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particular group of people or a license plate authorized and issued by the division in
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accordance with Section 41-1a-418 or Part 16, Sponsored Special Group License Plates.
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[(75)] (76)(a) "Special interest vehicle" means a vehicle used for general transportation
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purposes and that is:
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(i) 20 years or older from the current year; or
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(ii) a make or model of motor vehicle recognized by the division director as having
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unique interest or historic value.
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(b) In making a determination under Subsection [(75)(a)] (76)(a), the division director
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shall give special consideration to:
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(i) a make of motor vehicle that is no longer manufactured;
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(ii) a make or model of motor vehicle produced in limited or token quantities;
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(iii) a make or model of motor vehicle produced as an experimental vehicle or one
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designed exclusively for educational purposes or museum display; or
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(iv) a motor vehicle of any age or make that has not been substantially altered or
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modified from original specifications of the manufacturer and because of its
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significance is being collected, preserved, restored, maintained, or operated by a
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collector or hobbyist as a leisure pursuit.
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[(76)] (77)(a) "Special mobile equipment" means a vehicle:
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(i) not designed or used primarily for the transportation of persons or property;
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(ii) not designed to operate in traffic; and
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(iii) only incidentally operated or moved over the highways.
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(b) "Special mobile equipment" includes:
384
(i) farm tractors;
385
(ii) off-road motorized construction or maintenance equipment including backhoes,
386
bulldozers, compactors, graders, loaders, road rollers, tractors, and trenchers; and
387
(iii) ditch-digging apparatus.
388
(c) "Special mobile equipment" does not include a commercial vehicle as defined under
389
Section 72-9-102.
390
[(77)] (78) "Specially constructed vehicle" means a vehicle of a type required to be
391
registered in this state, not originally constructed under a distinctive name, make, model,
392
or type by a generally recognized manufacturer of vehicles, and not materially altered
393
from its original construction.
394
[(78)] (79)(a) "Standard license plate" means a license plate for general issue described
395
in Subsection 41-1a-402(1).
396
(b) "Standard license plate" includes a license plate for general issue that the division
397
issues before January 1, 2024.
398
[(79)] (80) "State impound yard" means a yard for the storage of a vehicle, vessel, or
399
outboard motor that meets the requirements of rules made by the commission as
400
described in Subsection 41-1a-1101(7).
401
[(80)] (81) "Street-legal all-terrain vehicle" or "street-legal ATV" means the same as that
402
term is defined in Section 41-6a-102.
- 12 - 02-26 11:49 1st Sub. (Green) S.B. 27
403
[(81)] (82) "Symbol decal" means the decal that is designed to represent a special group and
404
displayed on a special group license plate.
405
[(82)] (83) "Title" means the right to or ownership of a vehicle, vessel, or outboard motor.
406
[(83)] (84)(a) "Total fleet miles" means the total number of miles operated in all
407
jurisdictions during the preceding year by power units.
408
(b) If fleets are composed entirely of trailers or semitrailers, "total fleet miles" means the
409
number of miles that those vehicles were towed on the highways of all jurisdictions
410
during the preceding year.
411
[(84)] (85) "Tow truck motor carrier" means the same as that term is defined in Section
412
72-9-102.
413
[(85)] (86) "Tow truck operator" means the same as that term is defined in Section 72-9-102.
414
[(86) "Trailer" means a vehicle without motive power designed for carrying persons or
415
property and for being drawn by a motor vehicle and constructed so that no part of its
416
weight rests upon the towing vehicle.]
417
(87) "Trailer" means a vehicle:
418
(a) without motive power; and
419
(b) designed for:
420
(i) carrying persons or property; and
421
(ii) being drawn by a motor vehicle.
422
[(87)] (88) "Transferee" means a person to whom the ownership of property is conveyed by
423
sale, gift, or any other means except by the creation of a security interest.
424
[(88)] (89) "Transferor" means a person who transfers the person's ownership in property by
425
sale, gift, or any other means except by creation of a security interest.
426
[(89)] (90) "Travel trailer," "camping trailer," or "fifth wheel trailer" means a portable
427
vehicle without motive power, designed as a temporary dwelling for travel, recreational,
428
or vacation use that does not require a special highway movement permit when drawn
429
by a self-propelled motor vehicle.
430
[(90)] (91) "Truck tractor" means a motor vehicle designed and used primarily for drawing
431
other vehicles and not constructed to carry a load other than a part of the weight of the
432
vehicle and load that is drawn.
433
[(91)] (92) "Vehicle" includes a motor vehicle, trailer, semitrailer, off-highway vehicle,
434
camper, park model recreational vehicle, manufactured home, and mobile home.
435
[(92)] (93) "Vessel" means the same as that term is defined in Section 73-18-2.
436
[(93)] (94) "Vintage vehicle" means the same as that term is defined in Section 41-21-1.
- 13 - 1st Sub. (Green) S.B. 27 02-26 11:49
437
[(94)] (95) "Waters of this state" means the same as that term is defined in Section 73-18-2.
438
[(95)] (96) "Weighmaster" means a person, association of persons, or corporation permitted
439
to weigh vehicles under this chapter.
440
Section 4. Section 41-1a-110 is amended to read:
441
41-1a-110 (Effective 05/07/25). Authority of division to suspend or revoke
442
registration, certificate of title, license plate, or permit.
443
(1) Except as provided in Subsections (3) and (4), the division may suspend or revoke a
444
registration, certificate of title, license plate, or permit if:
445
(a) the division is satisfied that a registration, certificate of title, license plate, or permit
446
was fraudulently procured or erroneously issued;
447
(b) the division determines that a registered vehicle is mechanically unfit or unsafe to be
448
operated or moved upon the highways;
449
(c) a registered vehicle has been dismantled;
450
(d) the division determines that the required fee has not been paid and the fee is not paid
451
upon reasonable notice and demand;
452
(e) a registration decal, license plate, or permit is knowingly displayed upon a vehicle
453
other than the one for which issued;
454
(f) the division determines that the owner has committed any offense under this chapter
455
involving the registration, certificate of title, registration card, license plate,
456
registration decal, or permit; or
457
(g) the division receives notification by the Department of Transportation that the owner
458
has committed any offence under Title 72, Chapter 9, Motor Carrier Safety Act.
459
(2)(a) The division shall revoke the registration of a vehicle if the division receives
460
notification by the:
461
(i) Department of Public Safety that a person:
462
(A) has been convicted of operating a registered motor vehicle in violation of
463
Section 41-12a-301 or 41-12a-303.2; or
464
(B) is under an administrative action taken by the Department of Public Safety for
465
operating a registered motor vehicle in violation of Section 41-12a-301;[ or]
466
(ii) designated agent that the owner of a motor vehicle:
467
(A) has failed to provide satisfactory proof of owner's or operator's security to the
468
designated agent after the second notice provided under Section 41-12a-804; or
469
(B) provided a false or fraudulent statement to the designated agent[.] ; or
470
(iii) designated agent that, during the months of April through October, the owner of
- 14 - 02-26 11:49 1st Sub. (Green) S.B. 27
471
a motorboat:
472
(A) has failed to provide satisfactory proof of owner's or operator's security to the
473
designated agent after the second notice provided under Section 41-12a-804; or
474
(B) provided a false or fraudulent statement to the designated agent.
475
(b) The division shall notify the Driver License Division if the division revokes the
476
registration of a vehicle under Subsection (2)(a)(ii)(A).
477
(3) The division may not suspend or revoke the registration of a vessel or outboard motor
478
unless authorized under Section 73-18-7.3.
479
(4) The division may not suspend or revoke the registration of an off-highway vehicle
480
unless authorized under Section 41-22-17.
481
(5) The division shall charge a registration reinstatement fee under Section 41-1a-1220, if
482
the registration is revoked under Subsection (2).
483
(6) Except as provided in Subsections (3), (4), and (7), the division may suspend or revoke
484
a registered vehicle's registration if the division is notified by a local health department,
485
as defined in Section 26A-1-102, that the registered vehicle is unable to meet state or
486
local air emissions standards or violates Subsection 41-6a-1626(2)(a) or (b).
487
(7) The division may not suspend or revoke a registered vehicle's registration under
488
Subsection (6) if the registered vehicle has a manufacturer's gross vehicle weight rating
489
that is greater than 26,000 pounds.
490
Section 5. Section 41-1a-215 is amended to read:
491
41-1a-215 (Effective 01/01/26). Staggered registration dates -- Exceptions.
492
(1)(a) Except as provided under Subsections (2) and (3), every vehicle registration,
493
every registration card, and every registration plate issued under this chapter for the
494
first registration of the vehicle in this state, continues in effect for a period of 12
495
months beginning with the first day of the calendar month of registration and does
496
not expire until the last day of the same month in the following year.
497
(b) If the last day of the registration period falls on a day in which the appropriate state
498
or county offices are not open for business, the registration of the vehicle is extended
499
to midnight of the next business day.
500
(2) The provisions of Subsection (1) do not apply to the following:
501
(a) registration issued to government vehicles under Section 41-1a-221;
502
(b) registration issued to apportioned vehicles under Section 41-1a-301;
503
(c) multiyear registration issued under Section 41-1a-222;
504
(d) lifetime trailer registration issued under Section 41-1a-1206;
- 15 - 1st Sub. (Green) S.B. 27 02-26 11:49
505
(e) partial year registration issued under Section 41-1a-1207;
506
(f) a six-month registration issued under Section 41-1a-215.5; or
507
(g) plates issued to a dealer, dismantler, manufacturer, remanufacturer, and transporter
508
under [Title 41, Chapter 3, Part 5, Special Dealer License Plates] Chapter 3, Part 5,
509
Special Dealer License Plates.
510
(3)(a) Upon application of the owner or lessee of a fleet of commercial vehicles not
511
apportioned under Section 41-1a-301 and required to be registered in this state, the
512
State Tax Commission may permit the vehicles to be registered for a registration
513
period commencing on the first day of March, June, September, or December of any
514
year and expiring on the last day of March, June, September, or December in the
515
following year.
516
(b) Upon application of the owner or lessee of a fleet of commercial vehicles
517
apportioned under Section 41-1a-301 and required to be registered in this state, the
518
State Tax Commission may permit the vehicles to be registered for a registration
519
period commencing on the first day of January, April, July, or October of any year
520
and expiring on the last day of March, June, September, or December in the
521
following year.
522
(c) Ĥ→ (i) ←Ĥ Upon application of the owner or lessee of a fleet of personal
522a
vehicles required to be
523
registered in this state, the State Tax Commission may permit the vehicles to be
524
registered for a registration period commencing on the first day of Ĥ→ [January,
524a
April, ] ←Ĥ
525
Ĥ→ [July, or October] February, May, August, or November ←Ĥ
525a
of any year and expiring on the last day of Ĥ→ [January, April, July, or ] ←Ĥ
526
Ĥ→ [October] February, May, August, or November ←Ĥ of the
526a
following year.
526b
Ĥ→ (ii) If the registration period for a personal vehicle is adjusted under
526c
Subsection (3)(c)(i), the registration fees for the adjustment are:
526d
(A) 25% of the regular registration fees if the adjustment is for not more than
526e
three months;
526f
(B) 50% of the regular registration fees if the adjustment is in excess of three
526g
months but not more than six months;
526h
(C) 75% of the regular registration fees if the adjustment is in excess of six
526i
months but not more than nine months; and
- 16 - 02-26 11:49 1st Sub. (Green) S.B. 27
526j
(D) 100% of the regular registration fees if the adjustment is in excess of nine
526k
months but not more than 12 months. ←Ĥ
527
(4) When the expiration of a registration plate is extended by affixing a registration decal to
528
it, the expiration of the decal governs the expiration date of the plate.
529
Section 6. Section 41-1a-1206 is amended to read:
530
41-1a-1206 (Effective 05/07/25). Registration fees -- Fees by gross laden weight.
531
(1) Except as provided in Subsections (2) and (3), at the time application is made for
532
registration or renewal of registration of a vehicle or combination of vehicles under this
533
chapter, a registration fee shall be paid to the division as follows:
534
(a) $46.00 for each motorcycle;
535
(b) $44 for each motor vehicle of 12,000 pounds or less gross laden weight, excluding
536
motorcycles;
537
(c) unless the semitrailer or trailer is exempt from registration under Section 41-1a-202
538
or is registered under Section 41-1a-301:
539
(i) $31 for each trailer or semitrailer over 750 pounds gross unladen weight; or
540
(ii) $28.50 for each commercial trailer or commercial semitrailer of 750 pounds or
541
less gross unladen weight;
542
(d)(i) $53 for each farm truck over 12,000 pounds, but not exceeding 14,000 pounds
543
gross laden weight; plus
544
(ii) $9 for each 2,000 pounds over 14,000 pounds gross laden weight;
545
(e)(i) $69.50 for each motor vehicle or combination of motor vehicles, excluding
546
farm trucks, over 12,000 pounds, but not exceeding 14,000 pounds gross laden
547
weight; plus
548
(ii) $19 for each 2,000 pounds over 14,000 pounds gross laden weight;
549
(f)(i) $69.50 for each park model recreational vehicle over 12,000 pounds, but not
550
exceeding 14,000 pounds gross laden weight; plus
551
(ii) $19 for each 2,000 pounds over 14,000 pounds gross laden weight;
552
(g) $45 for each vintage vehicle that has a model year of 1983 or newer;
553
(h) in addition to the fee described in Subsection (1)(b):
554
(i) an amount equal to the road usage charge cap described in Section 72-1-213.1 for:
555
(A) each electric motor vehicle; and
556
(B) Each motor vehicle not described in this Subsection (1)(h) that is fueled
557
exclusively by a source other than motor fuel, diesel fuel, natural gas, or
558
propane;
- 17 - 1st Sub. (Green) S.B. 27 02-26 11:49
559
(ii) $21.75 for each hybrid electric motor vehicle; and
560
(iii) $56.50 for each plug-in hybrid electric motor vehicle;
561
(i) in addition to the fee described in Subsection (1)(g), for a vintage vehicle that has a
562
model year of 1983 or newer, 50 cents; and
563
(j) $28.50 for each roadable aircraft.
564
(2)(a) At the time application is made for registration or renewal of registration of a
565
vehicle under this chapter for a six-month registration period under Section
566
41-1a-215.5, a registration fee shall be paid to the division as follows:
567
(i) $34.50 for each motorcycle; and
568
(ii) $33.50 for each motor vehicle of 12,000 pounds or less gross laden weight,
569
excluding motorcycles.
570
(b) In addition to the fee described in Subsection (2)(a)(ii), for registration or renewal of
571
registration of a vehicle under this chapter for a six-month registration period under
572
Section 41-1a-215.5 a registration fee shall be paid to the division as follows:
573
(i) an amount equal to the road usage charge cap described in Section 72-1-213.1 for:
574
(A) each electric motor vehicle; and
575
(B) each motor vehicle not described in this Subsection (2)(b) that is fueled
576
exclusively by a source other than motor fuel, diesel fuel, natural gas, or
577
propane;
578
(ii) $16.50 for each hybrid electric motor vehicle; and
579
(iii) $43.50 for each plug-in hybrid electric motor vehicle.
580
(3)(a) Beginning on January 1, 2024, at the time of registration:
581
(i) in addition to the amounts described in Subsections (1)(a), (1)(b), (1)(c)(i),
582
(1)(c)(ii), (1)(d)(i), (1)(e)(i), (1)(f)(i), (1)(g), (1)(h), (4)(a), and (7), the individual
583
shall also pay an additional $7 as part of the registration fee; and
584
(ii) in addition to the amounts described in Subsection (2)(a), the individual shall also
585
pay an additional $5 as part of the registration fee.
586
(b)(i) Beginning on January 1, 2019, the commission shall, on January 1, annually
587
adjust the registration fees described in Subsections (1)(a), (1)(b), (1)(c)(i),
588
(1)(c)(ii), (1)(d)(i), (1)(e)(i), (1)(f)(i), (1)(g), (1)(j), (2)(a), (3)(a), (4)(a), and (7),
589
by taking the registration fee rate for the previous year and adding an amount
590
equal to the greater of:
591
(A) an amount calculated by multiplying the registration fee of the previous year
592
by the actual percentage change during the previous fiscal year in the
- 18 - 02-26 11:49 1st Sub. (Green) S.B. 27
593
Consumer Price Index; and
594
(B) 0.
595
(ii) Beginning on January 1, 2024, the commission shall, on January 1, annually
596
adjust the registration fees described in Subsections (1)(h)(ii) and (iii) and
597
(2)(b)(ii) and (iii) by taking the registration fee rate for the previous year and
598
adding an amount equal to the greater of:
599
(A) an amount calculated by multiplying the registration fee of the previous year
600
by the actual percentage change during the previous fiscal year in the
601
Consumer Price Index; and
602
(B) 0.
603
(c) The amounts calculated as described in Subsection (3)(b) shall be rounded up to the
604
nearest 25 cents.
605
(4)(a) The initial registration fee for a vintage vehicle that has a model year of 1982 or
606
older is $40.
607
(b) A vintage vehicle that has a model year of 1982 or older is exempt from the renewal
608
of registration fees under Subsection (1).
609
(c) A vehicle with a Purple Heart special group license plate issued on or before
610
December 31, 2023, or issued in accordance with Part 16, Sponsored Special Group
611
License Plates, is exempt from the registration fees under Subsection (1).
612
(d) A camper is exempt from the registration fees under Subsection (1).
613
(5) If a motor vehicle is operated in combination with a semitrailer or trailer, each motor
614
vehicle shall register for the total gross laden weight of all units of the combination if the
615
total gross laden weight of the combination exceeds 12,000 pounds.
616
(6)(a) Registration fee categories under this section are based on the gross laden weight
617
declared in the licensee's application for registration.
618
(b) Gross laden weight shall be computed in units of 2,000 pounds. A fractional part of
619
2,000 pounds is a full unit.
620
(7) The owner of a commercial trailer or commercial semitrailer may, as an alternative to
621
registering under Subsection (1)(c), apply for and obtain a special registration and
622
license plate for a fee of $130.
623
(8) Except as provided in Section 41-6a-1642, a truck may not be registered as a farm truck
624
unless:
625
(a) the truck meets the definition of a farm truck under Section 41-1a-102; and
626
(b)(i) the truck has a gross vehicle weight rating of more than 12,000 pounds; or
- 19 - 1st Sub. (Green) S.B. 27 02-26 11:49
627
(ii) the truck has a gross vehicle weight rating of 12,000 pounds or less and the owner
628
submits to the division a certificate of emissions inspection or a waiver in
629
compliance with Section 41-6a-1642.
630
(9) A violation of Subsection (8) is an infraction that shall be punished by a fine of not less
631
than $200.
632
(10) A motor vehicle registered as a street-legal all-terrain vehicle is:
633
(a) subject to the registration and other fees described in Section 41-22-9; and
634
(b) not required to pay an additional registration fee under this section.
635
[(10)] (11) Trucks used exclusively to pump cement, bore wells, or perform crane services
636
with a crane lift capacity of five or more tons, are exempt from 50% of the amount of
637
the fees required for those vehicles under this section.
638
Section 7. Section 41-6a-102 is amended to read:
639
41-6a-102 (Effective 05/07/25). Definitions.
640
As used in this chapter:
641
(1) "Alley" means a street or highway intended to provide access to the rear or side of lots
642
or buildings in urban districts and not intended for through vehicular traffic.
643
(2) "All-terrain type I vehicle" means the same as that term is defined in Section 41-22-2.
644
(3) "All-terrain type II vehicle" means the same as that term is defined in Section 41-22-2.
645
(4) "All-terrain type III vehicle" means the same as that term is defined in Section 41-22-2.
646
(5) "Authorized emergency vehicle" includes:
647
(a) a fire department vehicle;
648
(b) a police vehicle;
649
(c) an ambulance; and
650
(d) other publicly or privately owned vehicles as designated by the commissioner of the
651
Department of Public Safety.
652
(6) "Autocycle" means the same as that term is defined in Section 53-3-102.
653
(7)(a) "Bicycle" means a wheeled vehicle:
654
(i) propelled by human power by feet or hands acting upon pedals or cranks;
655
(ii) with a seat or saddle designed for the use of the operator;
656
(iii) designed to be operated on the ground; and
657
(iv) whose wheels are not less than 14 inches in diameter.
658
(b) "Bicycle" includes an electric assisted bicycle.
659
(c) "Bicycle" does not include scooters and similar devices.
660
(8)(a) "Bus" means a motor vehicle:
- 20 - 02-26 11:49 1st Sub. (Green) S.B. 27
661
(i) designed for carrying more than 15 passengers and used for the transportation of
662
persons; or
663
(ii) designed and used for the transportation of persons for compensation.
664
(b) "Bus" does not include a taxicab.
665
(9)(a) "Circular intersection" means an intersection that has an island, generally circular
666
in design, located in the center of the intersection where traffic passes to the right of
667
the island.
668
(b) "Circular intersection" includes:
669
(i) roundabouts;
670
(ii) rotaries; and
671
(iii) traffic circles.
672
(10) "Class 1 electric assisted bicycle" means an electric assisted bicycle equipped with a
673
motor or electronics that:
674
(a) provides assistance only when the rider is pedaling; and
675
(b) ceases to provide assistance when the bicycle reaches the speed of 20 miles per hour.
676
(11) "Class 2 electric assisted bicycle" means an electric assisted bicycle equipped with a
677
motor or electronics that:
678
(a) may be used exclusively to propel the bicycle; and
679
(b) is not capable of providing assistance when the bicycle reaches the speed of 20 miles
680
per hour.
681
(12) "Class 3 electric assisted bicycle" means an electric assisted bicycle equipped with a
682
motor or electronics that:
683
(a) provides assistance only when the rider is pedaling;
684
(b) ceases to provide assistance when the bicycle reaches the speed of 28 miles per hour;
685
and
686
(c) is equipped with a speedometer.
687
(13) "Commissioner" means the commissioner of the Department of Public Safety.
688
(14) "Controlled-access highway" means a highway, street, or roadway:
689
(a) designed primarily for through traffic; and
690
(b) to or from which owners or occupants of abutting lands and other persons have no
691
legal right of access, except at points as determined by the highway authority having
692
jurisdiction over the highway, street, or roadway.
693
(15) "Crosswalk" means:
694
(a) that part of a roadway at an intersection included within the connections of the lateral
- 21 - 1st Sub. (Green) S.B. 27 02-26 11:49
695
lines of the sidewalks on opposite sides of the highway measured from:
696
(i)(A) the curbs; or
697
(B) in the absence of curbs, from the edges of the traversable roadway; and
698
(ii) in the absence of a sidewalk on one side of the roadway, that part of a roadway
699
included within the extension of the lateral lines of the existing sidewalk at right
700
angles to the centerline; or
701
(b) any portion of a roadway at an intersection or elsewhere distinctly indicated for
702
pedestrian crossing by lines or other markings on the surface.
703
(16) "Department" means the Department of Public Safety.
704
(17) "Direct supervision" means oversight at a distance within which:
705
(a) visual contact is maintained; and
706
(b) advice and assistance can be given and received.
707
(18) "Divided highway" means a highway divided into two or more roadways by:
708
(a) an unpaved intervening space;
709
(b) a physical barrier; or
710
(c) a clearly indicated dividing section constructed to impede vehicular traffic.
711
(19) "Echelon formation" means the operation of two or more snowplows arranged
712
side-by-side or diagonally across multiple lanes of traffic of a multi-lane highway to
713
clear snow from two or more lanes at once.
714
(20)(a) "Electric assisted bicycle" means a bicycle with an electric motor that:
715
(i) has a power output of not more than 750 watts;
716
(ii) has fully operable pedals;
717
(iii) has permanently affixed cranks that were installed at the time of the original
718
manufacture;
719
(iv) is fully operable as a bicycle without the use of the electric motor; and
720
(v) is one of the following:
721
(A) a class 1 electric assisted bicycle;
722
(B) a class 2 electric assisted bicycle;
723
(C) a class 3 electric assisted bicycle; or
724
(D) a programmable electric assisted bicycle.
725
(b) "Electric assisted bicycle" does not include:
726
(i) a moped;
727
(ii) a motor assisted scooter;
728
(iii) a motorcycle;
- 22 - 02-26 11:49 1st Sub. (Green) S.B. 27
729
(iv) a motor-driven cycle; or
730
(v) any other vehicle with less than four wheels that is designed, manufactured,
731
intended, or advertised by the seller to have any of the following capabilities or
732
features, or that is modifiable or is modified to have any of the following
733
capabilities or features:
734
(A) has the ability to attain the speed of 20 miles per hour or greater on motor
735
power alone;
736
(B) is equipped with a continuous rated motor power of 750 watts or greater;
737
(C) is equipped with foot pegs for the operator at the time of manufacture, or
738
requires installation of a pedal kit to have operable pedals; or
739
(D) if equipped with multiple operating modes and a throttle, has one or more
740
modes that exceed 20 miles per hour on motor power alone.
741
(21)(a) "Electric personal assistive mobility device" means a self-balancing device with:
742
(i) two nontandem wheels in contact with the ground;
743
(ii) a system capable of steering and stopping the unit under typical operating
744
conditions;
745
(iii) an electric propulsion system with average power of one horsepower or 750
746
watts;
747
(iv) a maximum speed capacity on a paved, level surface of 12.5 miles per hour; and
748
(v) a deck design for a person to stand while operating the device.
749
(b) "Electric personal assistive mobility device" does not include a wheelchair.
750
(22) "Explosives" means a chemical compound or mechanical mixture commonly used or
751
intended for the purpose of producing an explosion and that contains any oxidizing and
752
combustive units or other ingredients in proportions, quantities, or packing so that an
753
ignition by fire, friction, concussion, percussion, or detonator of any part of the
754
compound or mixture may cause a sudden generation of highly heated gases, and the
755
resultant gaseous pressures are capable of producing destructive effects on contiguous
756
objects or of causing death or serious bodily injury.
757
(23) "Farm tractor" means a motor vehicle designed and used primarily as a farm
758
implement, for drawing plows, mowing machines, and other implements of husbandry.
759
(24) "Flammable liquid" means a liquid that has a flashpoint of 100 degrees F. or less, as
760
determined by a Tagliabue or equivalent closed-cup test device.
761
(25) "Freeway" means a controlled-access highway that is part of the interstate system as
762
defined in Section 72-1-102.
- 23 - 1st Sub. (Green) S.B. 27 02-26 11:49
763
(26)(a) "Golf cart" means a device that:
764
(i) is designed for transportation by players on a golf course;
765
(ii) has not less than three wheels in contact with the ground;
766
(iii) has an unladen weight of less than 1,800 pounds;
767
(iv) is designed to operate at low speeds; and
768
(v) is designed to carry not more than six persons including the driver.
769
(b) "Golf cart" does not include:
770
(i) a low-speed vehicle or an off-highway vehicle;
771
(ii) a motorized wheelchair;
772
(iii) an electric personal assistive mobility device;
773
(iv) an electric assisted bicycle;
774
(v) a motor assisted scooter;
775
(vi) a personal delivery device, as defined in Section 41-6a-1119; or
776
(vii) a mobile carrier, as defined in Section 41-6a-1120.
777
(27) "Gore area" means the area delineated by two solid white lines that is between a
778
continuing lane of a through roadway and a lane used to enter or exit the continuing lane
779
including similar areas between merging or splitting highways.
780
(28) "Gross weight" means the weight of a vehicle without a load plus the weight of any
781
load on the vehicle.
782
(29) "Hi-rail vehicle" means a roadway maintenance vehicle that is:
783
(a) manufactured to meet Federal Motor Vehicle Safety Standards; and
784
(b) equipped with retractable flanged wheels that allow the vehicle to travel on a
785
highway or railroad tracks.
786
(30) "Highway" means the entire width between property lines of every way or place of any
787
nature when any part of it is open to the use of the public as a matter of right for
788
vehicular travel.
789
(31) "Highway authority" means the same as that term is defined in Section 72-1-102.
790
(32)(a) "Intersection" means the area embraced within the prolongation or connection of
791
the lateral curb lines, or, if none, then the lateral boundary lines of the roadways of
792
two or more highways that join one another.
793
(b) Where a highway includes two roadways 30 feet or more apart:
794
(i) every crossing of each roadway of the divided highway by an intersecting
795
highway is a separate intersection; and
796
(ii) if the intersecting highway also includes two roadways 30 feet or more apart, then
- 24 - 02-26 11:49 1st Sub. (Green) S.B. 27
797
every crossing of two roadways of the highways is a separate intersection.
798
(c) "Intersection" does not include the junction of an alley with a street or highway.
799
(33) "Island" means an area between traffic lanes or at an intersection for control of vehicle
800
movements or for pedestrian refuge designated by:
801
(a) pavement markings, which may include an area designated by two solid yellow lines
802
surrounding the perimeter of the area;
803
(b) channelizing devices;
804
(c) curbs;
805
(d) pavement edges; or
806
(e) other devices.
807
(34) "Lane filtering" means, when operating a motorcycle other than an autocycle, the act
808
of overtaking and passing another vehicle that is stopped in the same direction of travel
809
in the same lane.
810
(35) "Law enforcement agency" means the same as that term is as defined in Section
811
53-1-102.
812
(36) "Limited access highway" means a highway:
813
(a) that is designated specifically for through traffic; and
814
(b) over, from, or to which neither owners nor occupants of abutting lands nor other
815
persons have any right or easement, or have only a limited right or easement of
816
access, light, air, or view.
817
(37) "Local highway authority" means the legislative, executive, or governing body of a
818
county, municipal, or other local board or body having authority to enact laws relating to
819
traffic under the constitution and laws of the state.
820
(38)(a) "Low-speed vehicle" means a four wheeled motor vehicle that:
821
(i) is designed to be operated at speeds of not more than 25 miles per hour; and
822
(ii) has a capacity of not more than six passengers, including a conventional driver or
823
fallback-ready user if on board the vehicle, as those terms are defined in Section
824
41-26-102.1.
825
(b) "Low-speed vehicle" does not include a golfcart or an off-highway vehicle.
826
(39) "Metal tire" means a tire, the surface of which in contact with the highway is wholly or
827
partly of metal or other hard nonresilient material.
828
(40)(a) "Mini-motorcycle" means a motorcycle or motor-driven cycle that has a seat or
829
saddle that is less than 24 inches from the ground as measured on a level surface with
830
properly inflated tires.
- 25 - 1st Sub. (Green) S.B. 27 02-26 11:49
831
(b) "Mini-motorcycle" does not include a moped or a motor assisted scooter.
832
(c) "Mini-motorcycle" does not include a motorcycle that is:
833
(i) designed for off-highway use; and
834
(ii) registered as an off-highway vehicle under Section 41-22-3.
835
(41) "Mobile home" means:
836
(a) a trailer or semitrailer that is:
837
(i) designed, constructed, and equipped as a dwelling place, living abode, or sleeping
838
place either permanently or temporarily; and
839
(ii) equipped for use as a conveyance on streets and highways; or
840
(b) a trailer or a semitrailer whose chassis and exterior shell is designed and constructed
841
for use as a mobile home, as defined in Subsection (41)(a), but that is instead used
842
permanently or temporarily for:
843
(i) the advertising, sale, display, or promotion of merchandise or services; or
844
(ii) any other commercial purpose except the transportation of property for hire or the
845
transportation of property for distribution by a private carrier.
846
(42) "Mobility disability" means the inability of a person to use one or more of the person's
847
extremities or difficulty with motor skills, that may include limitations with walking,
848
grasping, or lifting an object, caused by a neuro-muscular, orthopedic, or other condition.
849
(43)(a) "Moped" means a motor-driven cycle having:
850
(i) pedals to permit propulsion by human power; and
851
(ii) a motor that:
852
(A) produces not more than two brake horsepower; and
853
(B) is not capable of propelling the cycle at a speed in excess of 30 miles per hour
854
on level ground.
855
(b) If an internal combustion engine is used, the displacement may not exceed 50 cubic
856
centimeters and the moped shall have a power drive system that functions directly or
857
automatically without clutching or shifting by the operator after the drive system is
858
engaged.
859
(c) "Moped" does not include:
860
(i) an electric assisted bicycle; or
861
(ii) a motor assisted scooter.
862
(44)(a) "Motor assisted scooter" means a self-propelled device with:
863
(i) at least two wheels in contact with the ground;
864
(ii) a braking system capable of stopping the unit under typical operating conditions;
- 26 - 02-26 11:49 1st Sub. (Green) S.B. 27
865
(iii) an electric motor not exceeding 2,000 watts;
866
(iv) either:
867
(A) handlebars and a deck design for a person to stand while operating the device;
868
or
869
(B) handlebars and a seat designed for a person to sit, straddle, or stand while
870
operating the device;
871
(v) a design for the ability to be propelled by human power alone; and
872
(vi) a maximum speed of 20 miles per hour on a paved level surface.
873
(b) "Motor assisted scooter" does not include:
874
(i) an electric assisted bicycle; or
875
(ii) a motor-driven cycle.
876
(45)(a) "Motor vehicle" means a vehicle that is self-propelled and a vehicle that is
877
propelled by electric power obtained from overhead trolley wires, but not operated
878
upon rails.
879
(b) "Motor vehicle" does not include:
880
(i) vehicles moved solely by human power;
881
(ii) motorized wheelchairs;
882
(iii) an electric personal assistive mobility device;
883
(iv) an electric assisted bicycle;
884
(v) a motor assisted scooter;
885
(vi) a personal delivery device, as defined in Section 41-6a-1119; or
886
(vii) a mobile carrier, as defined in Section 41-6a-1120.
887
(46) "Motorcycle" means:
888
(a) a motor vehicle, other than a tractor, having a seat or saddle for the use of the rider
889
and designed to travel with not more than three wheels in contact with the ground; or
890
(b) an autocycle.
891
(47)(a) "Motor-driven cycle" means a motorcycle, moped, and a motorized bicycle
892
having:
893
(i) an engine with less than 150 cubic centimeters displacement; or
894
(ii) a motor that produces not more than five horsepower.
895
(b) "Motor-driven cycle" does not include:
896
(i) an electric personal assistive mobility device;
897
(ii) a motor assisted scooter; or
898
(iii) an electric assisted bicycle.
- 27 - 1st Sub. (Green) S.B. 27 02-26 11:49
899
(48) "Off-highway implement of husbandry" means the same as that term is defined under
900
Section 41-22-2.
901
(49) "Off-highway motorcycle" means the same as that term is defined in Section 41-22-2.
902
[(49)] (50) "Off-highway vehicle" means the same as that term is defined under Section
903
41-22-2.
904
[(50)] (51) "Operate" means the same as that term is defined in Section 41-1a-102.
905
[(51)] (52) "Operator" means:
906
(a) a human driver, as defined in Section 41-26-102.1, that operates a vehicle; or
907
(b) an automated driving system, as defined in Section 41-26-102.1, that operates a
908
vehicle.
909
[(52)] (53) "Other on-track equipment" means a railroad car, hi-rail vehicle, rolling stock, or
910
other device operated, alone or coupled with another device, on stationary rails.
911
[(53)] (54)(a) "Park" or "parking" means the standing of a vehicle, whether the vehicle is
912
occupied or not.
913
(b) "Park" or "parking" does not include:
914
(i) the standing of a vehicle temporarily for the purpose of and while actually
915
engaged in loading or unloading property or passengers; or
916
(ii) a motor vehicle with an engaged automated driving system that has achieved a
917
minimal risk condition, as those terms are defined in Section 41-26-102.1.
918
[(54)] (55) "Peace officer" means a peace officer authorized under Title 53, Chapter 13,
919
Peace Officer Classifications, to direct or regulate traffic or to make arrests for
920
violations of traffic laws.
921
[(55)] (56) "Pedestrian" means a person traveling:
922
(a) on foot; or
923
(b) in a wheelchair.
924
[(56)] (57) "Pedestrian traffic-control signal" means a traffic-control signal used to regulate
925
pedestrians.
926
[(57)] (58) "Person" means a natural person, firm, copartnership, association, corporation,
927
business trust, estate, trust, partnership, limited liability company, association, joint
928
venture, governmental agency, public corporation, or any other legal or commercial
929
entity.
930
[(58)] (59) "Pole trailer" means a vehicle without motive power:
931
(a) designed to be drawn by another vehicle and attached to the towing vehicle by means
932
of a reach, or pole, or by being boomed or otherwise secured to the towing vehicle;
- 28 - 02-26 11:49 1st Sub. (Green) S.B. 27
933
and
934
(b) that is ordinarily used for transporting long or irregular shaped loads including poles,
935
pipes, or structural members generally capable of sustaining themselves as beams
936
between the supporting connections.
937
[(59)] (60) "Private road or driveway" means every way or place in private ownership and
938
used for vehicular travel by the owner and those having express or implied permission
939
from the owner, but not by other persons.
940
[(60)] (61) "Programmable electric assisted bicycle" means an electric assisted bicycle with
941
capability to switch or be programmed to function as a class 1 electric assisted bicycle,
942
class 2 electric assisted bicycle, or class 3 electric assisted bicycle, provided that the
943
electric assisted bicycle fully conforms with the respective requirements of each class of
944
electric assisted bicycle when operated in that mode.
945
[(61)] (62) "Railroad" means a carrier of persons or property upon cars operated on
946
stationary rails.
947
[(62)] (63) "Railroad sign or signal" means a sign, signal, or device erected by authority of a
948
public body or official or by a railroad and intended to give notice of the presence of
949
railroad tracks or the approach of a railroad train.
950
[(63)] (64) "Railroad train" means a locomotive propelled by any form of energy, coupled
951
with or operated without cars, and operated upon rails.
952
[(64)] (65) "Restored-modified vehicle" means the same as the term defined in Section
953
41-1a-102.
954
[(65)] (66) "Right-of-way" means the right of one vehicle or pedestrian to proceed in a
955
lawful manner in preference to another vehicle or pedestrian approaching under
956
circumstances of direction, speed, and proximity that give rise to danger of collision
957
unless one grants precedence to the other.
958
[(66)] (67)(a) "Roadway" means that portion of highway improved, designed, or
959
ordinarily used for vehicular travel.
960
(b) "Roadway" does not include the sidewalk, berm, or shoulder, even though any of
961
them are used by persons riding bicycles or other human-powered vehicles.
962
(c) "Roadway" refers to any roadway separately but not to all roadways collectively, if a
963
highway includes two or more separate roadways.
964
[(67)] (68) "Safety zone" means the area or space officially set apart within a roadway for
965
the exclusive use of pedestrians and that is protected, marked, or indicated by adequate
966
signs as to be plainly visible at all times while set apart as a safety zone.
- 29 - 1st Sub. (Green) S.B. 27 02-26 11:49
967
[(68)] (69)(a) "School bus" means a motor vehicle that:
968
(i) complies with the color and identification requirements of the most recent edition
969
of "Minimum Standards for School Buses"; and
970
(ii) is used to transport school children to or from school or school activities.
971
(b) "School bus" does not include a vehicle operated by a common carrier in
972
transportation of school children to or from school or school activities.
973
[(69)] (70)(a) "Semitrailer" means a vehicle with or without motive power:
974
(i) designed for carrying persons or property and for being drawn by a motor vehicle;
975
and
976
(ii) constructed so that some part of its weight and that of its load rests on or is
977
carried by another vehicle.
978
(b) "Semitrailer" does not include a pole trailer.
979
[(70)] (71) "Shoulder area" means:
980
(a) that area of the hard-surfaced highway separated from the roadway by a pavement
981
edge line as established in the current approved "Manual on Uniform Traffic Control
982
Devices"; or
983
(b) that portion of the road contiguous to the roadway for accommodation of stopped
984
vehicles, for emergency use, and for lateral support.
985
[(71)] (72) "Sidewalk" means that portion of a street between the curb lines, or the lateral
986
lines of a roadway, and the adjacent property lines intended for the use of pedestrians.
987
[(72)] (73)(a) "Soft-surface trail" means a marked trail surfaced with sand, rock, or dirt
988
that is designated for the use of a bicycle.
989
(b) "Soft-surface trail" does not mean a trail:
990
(i) where the use of a motor vehicle or an electric assisted bicycle is prohibited by a
991
federal law, regulation, or rule; or
992
(ii) located in whole or in part on land granted to the state or a political subdivision
993
subject to a conservation easement that prohibits the use of a motorized vehicle.
994
[(73)] (74) "Solid rubber tire" means a tire of rubber or other resilient material that does not
995
depend on compressed air for the support of the load.
996
[(74)] (75) "Stand" or "standing" means the temporary halting of a vehicle, whether
997
occupied or not, for the purpose of and while actually engaged in receiving or
998
discharging passengers.
999
[(75)] (76) "Stop" when required means complete cessation from movement.
1000
[(76)] (77) "Stop" or "stopping" when prohibited means any halting even momentarily of a
- 30 - 02-26 11:49 1st Sub. (Green) S.B. 27
1001
vehicle, whether occupied or not, except when:
1002
(a) necessary to avoid conflict with other traffic; or
1003
(b) in compliance with the directions of a peace officer or traffic-control device.
1004
[(77)] (78) "Street-legal all-terrain vehicle" or "street-legal ATV" means an all-terrain type I
1005
vehicle, all-terrain type II vehicle, or all-terrain type III vehicle, or an off-highway
1006
motorcycle, that is modified to meet the requirements of Section 41-6a-1509 to operate
1007
on highways in the state in accordance with Section 41-6a-1509.
1008
[(78)] (79) "Street-legal novel vehicle" means a vehicle registered as a novel vehicle under
1009
Section 41-27-201 that is modified to meet the requirements of Section 41-6a-1509 to
1010
operate on highways in the state in accordance with with Section 41-6a-1509.
1011
[(79)] (80) "Tow truck operator" means the same as that term is defined in Section 72-9-102.
1012
[(80)] (81) "Tow truck motor carrier" means the same as that term is defined in Section
1013
72-9-102.
1014
[(81)] (82) "Traffic" means pedestrians, ridden or herded animals, vehicles, and other
1015
conveyances either singly or together while using any highway for the purpose of travel.
1016
[(82)] (83) "Traffic signal preemption device" means an instrument or mechanism designed,
1017
intended, or used to interfere with the operation or cycle of a traffic-control signal.
1018
[(83)] (84) "Traffic-control device" means a sign, signal, marking, or device not inconsistent
1019
with this chapter placed or erected by a highway authority for the purpose of regulating,
1020
warning, or guiding traffic.
1021
[(84)] (85) "Traffic-control signal" means a device, whether manually, electrically, or
1022
mechanically operated, by which traffic is alternately directed to stop and permitted to
1023
proceed.
1024
[(85)] (86)(a) "Trailer" means a vehicle with or without motive power designed for
1025
carrying persons or property and for being drawn by a motor vehicle and constructed
1026
so that no part of its weight rests upon the towing vehicle.
1027
(b) "Trailer" does not include a pole trailer.
1028
[(86)] (87) "Truck" means a motor vehicle designed, used, or maintained primarily for the
1029
transportation of property.
1030
[(87)] (88) "Truck tractor" means a motor vehicle:
1031
(a) designed and used primarily for drawing other vehicles; and
1032
(b) constructed to carry a part of the weight of the vehicle and load drawn by the truck
1033
tractor.
1034
[(88)] (89) "Two-way left turn lane" means a lane:
- 31 - 1st Sub. (Green) S.B. 27 02-26 11:49
1035
(a) provided for vehicle operators making left turns in either direction;
1036
(b) that is not used for passing, overtaking, or through travel; and
1037
(c) that has been indicated by a lane traffic-control device that may include lane
1038
markings.
1039
[(89)] (90) "Urban district" means the territory contiguous to and including any street, in
1040
which structures devoted to business, industry, or dwelling houses are situated at
1041
intervals of less than 100 feet, for a distance of a quarter of a mile or more.
1042
[(90)] (91) "Vehicle" means a device in, on, or by which a person or property is or may be
1043
transported or drawn on a highway, except a mobile carrier, as defined in Section
1044
41-6a-1120, or a device used exclusively on stationary rails or tracks.
1045
Section 8. Section 41-6a-1509 is amended to read:
1046
41-6a-1509 (Effective 05/07/25). Street-legal all-terrain vehicle -- Operation on
1047
highways -- Registration and licensing requirements -- Equipment requirements.
1048
(1)(a) Except as provided in Subsection (1)(b), an individual may operate an all-terrain
1049
type I vehicle, all-terrain type II vehicle, or all-terrain type III vehicle, or an
1050
off-highway motorcycle, that meets the requirements of this section as a street-legal
1051
ATV on a street or highway.
1052
(b) An individual may not operate an all-terrain type I vehicle, all-terrain type II vehicle,
1053
or all-terrain type III vehicle, or an off-highway motorcycle, as a street-legal ATV on
1054
a highway if:
1055
(i) the highway is an interstate system as defined in Section 72-1-102; or
1056
(ii) the highway is in a county of the first class and both of the following criterion is
1057
met:
1058
(A) the highway is near a grade separated portion of the highway; and
1059
(B) the highway has a posted speed limit higher than 50 miles per hour.
1060
(c) Nothing in this section authorizes the operation of a street-legal ATV in an area that
1061
is not open to motor vehicle use.
1062
(2)(a) Except as provided in Subsection (2)(b), an individual may operate a vehicle that
1063
is registered as a novel vehicle on a street or highway, if the vehicle meets the
1064
requirements of this section as a street-legal novel vehicle.
1065
(b) An individual may not operate a vehicle registered as a novel vehicle as a street-legal
1066
novel vehicle on a highway if:
1067
(i) the highway is an interstate system as defined in Section 72-1-102; or
1068
(ii) the highway is in a county of the first class and both of the following criterion are
- 32 - 02-26 11:49 1st Sub. (Green) S.B. 27
1069
met:
1070
(A) the highway is near a grade separated portion of the highway; and
1071
(B) the highway has a posted speed limit higher than 50 miles per hour.
1072
(c) Nothing in this section authorizes the operation of a street-legal novel vehicle in an
1073
area that is not open to motor vehicle use.
1074
(3) A street-legal ATV shall comply with Section 59-2-405.2, Subsection 41-1a-205(1),
1075
Subsection 53-8-205(1)(b), and the same requirements as:
1076
(a) a motorcycle for:
1077
(i) traffic rules under this chapter;
1078
(ii) titling, odometer statement, vehicle identification, license plates, and registration,
1079
excluding registration fees, under Chapter 1a, Motor Vehicle Act; and
1080
(iii) the county motor vehicle emissions inspection and maintenance programs under
1081
Section 41-6a-1642;
1082
(b) a motor vehicle for:
1083
(i) driver licensing under Title 53, Chapter 3, Uniform Driver License Act; and
1084
(ii) motor vehicle insurance under Chapter 12a, Financial Responsibility of Motor
1085
Vehicle Owners and Operators Act; and
1086
(c) an all-terrain type I or type II vehicle, or an off-highway motorcycle, for off-highway
1087
vehicle provisions under Chapter 22, Off-highway Vehicles, and Chapter 3, Motor
1088
Vehicle Business Regulation Act, unless otherwise specified in this section.
1089
(4) A street-legal novel vehicle shall comply with Subsection 41-1a-205(1), Subsection
1090
53-8-205(1)(b), and the requirements for registration as a novel vehicle under Section
1091
41-27-201.
1092
(5)(a) The owner of an all-terrain type I vehicle or an off-highway motorcycle being
1093
operated as a street-legal ATV shall ensure that the vehicle is equipped with:
1094
(i) one or more headlamps that meet the requirements of Section 41-6a-1603;
1095
(ii) one or more tail lamps;
1096
(iii) a tail lamp or other lamp constructed and placed to illuminate the registration
1097
plate with a white light;
1098
(iv) one or more red reflectors on the rear;
1099
(v) one or more stop lamps on the rear;
1100
(vi) amber or red electric turn signals, one on each side of the front and rear;
1101
(vii) a braking system, other than a parking brake, that meets the requirements of
1102
Section 41-6a-1623;
- 33 - 1st Sub. (Green) S.B. 27 02-26 11:49
1103
(viii) a horn or other warning device that meets the requirements of Section
1104
41-6a-1625;
1105
(ix) a muffler and emission control system that meets the requirements of Section
1106
41-6a-1626;
1107
(x) rearview mirrors on the right and left side of the driver in accordance with Section
1108
41-6a-1627;
1109
(xi) a windshield, unless the operator wears eye protection while operating the
1110
vehicle;
1111
(xii) a speedometer, illuminated for nighttime operation;
1112
(xiii) for vehicles designed by the manufacturer for carrying one or more passengers,
1113
a seat designed for passengers; and
1114
(xiv) tires that:
1115
(A) are not larger than the tires that the all-terrain vehicle manufacturer made
1116
available for the all-terrain vehicle model; and
1117
(B) have at least 2/32 inches or greater tire tread.
1118
(b) The owner of an all-terrain type II vehicle or all-terrain type III vehicle being
1119
operated as a street-legal all-terrain vehicle or of a vehicle registered as a novel
1120
vehicle being operated as a street-legal novel vehicle shall ensure that the vehicle is
1121
equipped with:
1122
(i) two headlamps that meet the requirements of Section 41-6a-1603;
1123
(ii) two tail lamps;
1124
(iii) a tail lamp or other lamp constructed and placed to illuminate the registration
1125
plate with a white light;
1126
(iv) one or more red reflectors on the rear;
1127
(v) two stop lamps on the rear;
1128
(vi) amber or red electric turn signals, one on each side of the front and rear;
1129
(vii) a braking system, other than a parking brake, that meets the requirements of
1130
Section 41-6a-1623;
1131
(viii) a horn or other warning device that meets the requirements of Section
1132
41-6a-1625;
1133
(ix) a muffler and emission control system that meets the requirements of Section
1134
41-6a-1626;
1135
(x) rearview mirrors on the right and left side of the driver in accordance with Section
1136
41-6a-1627;
- 34 - 02-26 11:49 1st Sub. (Green) S.B. 27
1137
(xi) a windshield, unless the operator wears eye protection while operating the
1138
vehicle;
1139
(xii) a speedometer, illuminated for nighttime operation;
1140
(xiii) for vehicles designed by the manufacturer for carrying one or more passengers,
1141
a seat designed for passengers;
1142
(xiv) for vehicles with side-by-side or tandem seating, seatbelts for each vehicle
1143
occupant;
1144
(xv) a seat with a height between 20 and 40 inches when measured at the forward
1145
edge of the seat bottom; and
1146
(xvi) tires that:
1147
(A) do not exceed 44 inches in height; and
1148
(B) have at least 2/32 inches or greater tire tread.
1149
(c) The owner of a street-legal all-terrain vehicle is not required to equip the vehicle with
1150
wheel covers, mudguards, flaps, or splash aprons.
1151
(6)(a) Subject to the requirements of Subsection (6)(b), an operator of a street-legal
1152
all-terrain vehicle, when operating a street-legal all-terrain vehicle on a highway, may
1153
not exceed the lesser of:
1154
(i) the posted speed limit; or
1155
(ii) 50 miles per hour.
1156
(b) An operator of a street-legal all-terrain vehicle, when operating a street-legal
1157
all-terrain vehicle on a highway with a posted speed limit higher than 50 miles per
1158
hour, shall:
1159
(i) operate the street-legal all-terrain vehicle on the extreme right hand side of the
1160
roadway; and
1161
(ii) equip the street-legal all-terrain vehicle with a reflector or reflective tape to the
1162
front and back of both sides of the vehicle.
1163
(7)(a) Subject to the requirements of Subsection (7)(b), an operator of a street-legal
1164
novel vehicle, when operating as a street-legal novel vehicle on a highway, may not
1165
exceed the lesser of:
1166
(i) the posted speed limit; or
1167
(ii) 50 miles per hour.
1168
(b) An operator of a street-legal novel vehicle, when operating a street-legal novel
1169
vehicle on a highway with a posted speed limit higher than 50 miles per hour, shall:
1170
(i) operate the street-legal novel vehicle on the extreme right hand side of the
- 35 - 1st Sub. (Green) S.B. 27 02-26 11:49
1171
roadway; and
1172
(ii) equip the street-legal novel vehicle with a reflector or reflective tape to the front
1173
and back of both sides of the vehicle.
1174
(8)(a) A nonresident operator of an off-highway vehicle that is authorized to be operated
1175
on the highways of another state has the same rights and privileges as a street-legal
1176
ATV or street-legal novel vehicle that is granted operating privileges on the
1177
highways of this state, subject to the restrictions under this section and rules made by
1178
the Division of Outdoor Recreation, after notifying the Outdoor Adventure
1179
Commission, if the other state offers reciprocal operating privileges to Utah residents.
1180
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1181
Division of Outdoor Recreation, after notifying the Outdoor Adventure Commission,
1182
shall establish eligibility requirements for reciprocal operating privileges for
1183
nonresident users granted under Subsection (8)(a).
1184
(9) Nothing in this chapter restricts the owner of an off-highway vehicle from operating the
1185
off-highway vehicle in accordance with Section 41-22-10.5.
1186
(10) A violation of this section is an infraction.
1187
Section 9. Section 41-12a-804 is amended to read:
1188
41-12a-804 (Effective 05/07/25). Notice -- Proof -- Revocation of registration --
1189
False statements -- Penalties -- Exemptions -- Sales tax enforcement.
1190
(1) [If] Subject to Subsection (3), if the comparison under Section 41-12a-803 shows that a
1191
motor vehicle [or motorboat ]is not insured for three consecutive months, or a motorboat
1192
is not insured for two consecutive months, the Motor Vehicle Division shall direct that
1193
the designated agent provide notice to the owner of the motor vehicle or motorboat that
1194
the owner has 15 days to provide:
1195
(a) proof of owner's or operator's security in a form allowed under Subsection
1196
41-12a-303.2(2); or
1197
(b) proof of exemption from the owner's or operator's security requirements.
1198
(2) [If ] Subject to Subsection (3), if an owner of a motor vehicle or motorboat fails to
1199
provide satisfactory proof of owner's or operator's security to the designated agent, the
1200
designated agent shall:
1201
(a) provide a second notice to the owner of the motor vehicle or motorboat that the
1202
owner now has 15 days to provide:
1203
(i) proof of owner's or operator's security in a form allowed under Subsection
1204
41-12a-303.2(2); or
- 36 - 02-26 11:49 1st Sub. (Green) S.B. 27
1205
(ii) proof of exemption from the owner's or operator's security requirements;
1206
(b) for each notice provided, indicate information relating to the owner's failure to
1207
provide proof of owner's or operator's security in the database; and
1208
(c) provide this information to state and local law enforcement agencies as requested in
1209
accordance with the provisions under Section 41-12a-805.
1210
(3)(a) Except as provided in Subsection (3)(b), for a motorboat, Subsections (1) and (2)
1211
only apply during the months of April through October.
1212
(b) For a motorboat, the designated agent shall comply with the requirement described in
1213
Subsection (2)(c) year-round.
1214
(c) For a notice required under Subsection (1) for a motorboat, the requirement for the
1215
Motor Vehicle Division and the designated agent to send notice begins on January 1,
1216
2026.
1217
[(3)] (4)(a) The Motor Vehicle Division:
1218
[(a)] (i) shall revoke the registration upon receiving notification under Subsection
1219
41-1a-110(2);
1220
[(b)] (ii) shall provide appropriate notices of the revocation, the legal consequences of
1221
operating a vehicle with revoked registration and without owner's or operator's
1222
security, and instructions on how to get the registration reinstated; and
1223
[(c)] (iii) may direct the designated agent to provide the notices under this Subsection [
1224
(3)] (4)(a).
1225
(b) For a motorboat, Subsection (4)(a) only applies during the months of April through
1226
October.
1227
[(4)] (5) Any action by the Motor Vehicle Division to revoke the registration of a motor
1228
vehicle or motorboat under this section may be in addition to an action by a law
1229
enforcement agency to impose the penalties under Section 41-12a-302 or 41-12a-303.2.
1230
[(5)] (6)(a) A person may not provide a false or fraudulent statement to the Motor
1231
Vehicle Division or designated agent.
1232
(b) In addition to any other penalties, a person who violates Subsection [(5)(a)] (6)(a) is
1233
guilty of a class B misdemeanor.
1234
[(6)] (7) The department and the Motor Vehicle Division shall direct the designated agent to
1235
exempt from this section a farm truck that:
1236
(a) meets the definition of a farm truck under Section 41-1a-102; and
1237
(b) is registered as a farm truck under Title 41, Chapter 1a, Motor Vehicle Act.
1238
[(7)] (8) This part does not affect other actions or penalties that may be taken or imposed for
- 37 - 1st Sub. (Green) S.B. 27 02-26 11:49
1239
violation of the owner's and operator's security requirements of this chapter.
1240
[(8)] (9) If a comparison under Section 41-12a-803 shows that a motor vehicle or motorboat
1241
may not be in compliance with motor vehicle or motorboat registration or sales and use
1242
tax laws, the Motor Vehicle Division may direct that the designated agent provide notice
1243
to the owner of a motor vehicle or motorboat that information exists which indicates the
1244
possible violation.
1245
Section 10. Section 41-22-2 is amended to read:
1246
41-22-2 (Effective 05/07/25). Definitions.
1247
As used in this chapter:
1248
(1) "Advisory council" means an advisory council appointed by the Division of Outdoor
1249
Recreation that has within the advisory council's duties advising on policies related to
1250
the use of off-highway vehicles.
1251
(2) "All-terrain type I vehicle" means any motor vehicle 52 inches or less in width, having
1252
an unladen dry weight of 1,500 pounds or less, traveling on three or more low pressure
1253
tires, having a seat designed to be straddled by the operator, and designed for or capable
1254
of travel over unimproved terrain.
1255
(3)(a) "All-terrain type II vehicle" means any motor vehicle 80 inches or less in width,
1256
traveling on four or more low pressure tires, having a steering wheel, non-straddle
1257
seating, a rollover protection system, and designed for or capable of travel over
1258
unimproved terrain, and is:
1259
(i) an electric-powered vehicle; or
1260
(ii) a vehicle powered by an internal combustion engine and has an unladen dry
1261
weight of 3,500 pounds or less.
1262
(b) "All-terrain type II vehicle" does not include golf carts, any vehicle designed to carry
1263
a person with a disability, any vehicle not specifically designed or modified primarily
1264
for recreational use on unimproved terrain, or farm tractors as defined under Section
1265
41-1a-102.
1266
(4)(a) "All-terrain type III vehicle" means any other motor vehicle, not defined in
1267
Subsection (2), (3), (12), or [(22)] (23), designed for or capable of travel over
1268
unimproved terrain.
1269
(b) "All-terrain type III vehicle" does not include golf carts, any vehicle designed to
1270
carry a person with a disability, any vehicle not specifically designed or modified
1271
primarily for recreational use on unimproved terrain, or farm tractors as defined
1272
under Section 41-1a-102.
- 38 - 02-26 11:49 1st Sub. (Green) S.B. 27
1273
(5) "Commission" means the Outdoor Adventure Commission.
1274
(6) "Cross-country" means across natural terrain and off an existing highway, road, route,
1275
or trail.
1276
(7) "Dealer" means a person engaged in the business of selling off-highway vehicles at
1277
wholesale or retail.
1278
(8) "Division" means the Division of Outdoor Recreation.
1279
(9) "Low pressure tire" means any pneumatic tire six inches or more in width designed for
1280
use on wheels with rim diameter of 14 inches or less and utilizing an operating pressure
1281
of 10 pounds per square inch or less as recommended by the vehicle manufacturer.
1282
(10) "Manufacturer" means a person engaged in the business of manufacturing off-highway
1283
vehicles.
1284
(11)(a) "Motor vehicle" means every vehicle which is self-propelled.
1285
(b) "Motor vehicle" includes an off-highway vehicle.
1286
(12) "Motorcycle" means every motor vehicle having a saddle for the use of the operator
1287
and designed to travel on not more than two tires.
1288
(13) "Off-highway implement of husbandry" means every all-terrain type I vehicle,
1289
all-terrain type II vehicle, all-terrain type III vehicle, off-highway motorcycle, or
1290
snowmobile that is used by the owner or the owner's agent for agricultural operations.
1291
(14) "Off-highway motorcycle" means an off-highway vehicle that is a motorcycle and is
1292
designed for use primarily off-highway.
1293
[(14)] (15) "Off-highway vehicle" means any snowmobile, all-terrain type I vehicle,
1294
all-terrain type II vehicle, all-terrain type III vehicle, or off-highway motorcycle.
1295
[(15)] (16) "Operate" means to control the movement of or otherwise use an off-highway
1296
vehicle.
1297
[(16)] (17) "Operator" means the person who is in actual physical control of an off-highway
1298
vehicle.
1299
[(17)] (18) "Organized user group" means an off-highway vehicle organization incorporated
1300
as a nonprofit corporation in the state under Title 16, Chapter 6a, Utah Revised
1301
Nonprofit Corporation Act, for the purpose of promoting the interests of off-highway
1302
vehicle recreation.
1303
[(18)] (19) "Owner" means a person, other than a person with a security interest, having a
1304
property interest or title to an off-highway vehicle and entitled to the use and possession
1305
of that vehicle.
1306
[(19)] (20) "Public land" means land owned or administered by any federal or state agency
- 39 - 1st Sub. (Green) S.B. 27 02-26 11:49
1307
or any political subdivision of the state.
1308
[(20)] (21) "Register" means the act of assigning a registration number to an off-highway
1309
vehicle.
1310
[(21)] (22) "Roadway" is used as defined in Section 41-6a-102.
1311
[(22)] (23) "Snowmobile" means any motor vehicle designed for travel on snow or ice and
1312
steered and supported in whole or in part by skis, belts, cleats, runners, or low pressure
1313
tires, and equipped with a saddle or seat for the use of the rider.
1314
[(23)] (24) "Street or highway" means the entire width between boundary lines of every way
1315
or place of whatever nature, when any part of it is open to the use of the public for
1316
vehicular travel.
1317
[(24)] (25) "Street-legal all-terrain vehicle" or "street-legal ATV" has the same meaning as
1318
defined in Section 41-6a-102.
1319
Section 11. Section 41-22-3 is amended to read:
1320
41-22-3 (Effective 05/07/25). Registration of vehicles -- Application -- Issuance of
1321
sticker and card -- Proof of property tax payment -- Records.
1322
(1)(a) Unless exempted under Section 41-22-9, a person may not operate or place and an
1323
owner may not give another person permission to operate or place any off-highway
1324
vehicle on any public land, trail, street, or highway in this state unless the
1325
off-highway vehicle is registered under this chapter for the current year.
1326
(b) Unless exempted under Section 41-22-9, a dealer may not sell an off-highway
1327
vehicle which can be used on any public land, trail, street, or highway in this state,
1328
unless the off-highway vehicle is registered or is in the process of being registered
1329
under this chapter for the current year.
1330
(c) Unless specifically provided in this chapter, the division shall administer license
1331
plates, decals, and registration of off-highway vehicles in accordance with Chapter
1332
1a, Motor Vehicle Act.
1333
(2)(a) The owner of an off-highway vehicle subject to registration under this chapter
1334
shall apply to the Motor Vehicle Division for registration on forms approved by the
1335
Motor Vehicle Division.
1336
(b) An owner of an off-highway vehicle may apply for automatic registration renewal as
1337
described in Section 41-1a-216.
1338
(3) Each application for registration of an off-highway vehicle shall be accompanied by:
1339
(a) evidence of ownership, a title, or a manufacturer's certificate of origin, and a bill of
1340
sale showing ownership, make, model, horsepower or displacement, and serial
- 40 - 02-26 11:49 1st Sub. (Green) S.B. 27
1341
number;
1342
(b) the past registration card; or
1343
(c) the fee for a duplicate.
1344
(4)(a)(i) Beginning on January 1, 2023, except as provided in Subsection (4)(e), the
1345
first time an off-highway vehicle is registered, the Motor Vehicle Division shall
1346
issue one off-highway vehicle license plate, a registration decal, and a registration
1347
card.
1348
(ii) If an off-highway vehicle has been registered previously in this state but has not
1349
been issued an off-highway vehicle license plate, beginning on January 1, 2023,
1350
upon application for registration renewal, the Motor Vehicle Division shall issue
1351
one off-highway vehicle license plate, a registration decal, and a registration card.
1352
(b) Upon each annual registration, the Motor Vehicle Division shall issue a registration
1353
decal and a registration card for each off-highway vehicle registered.
1354
(c) The off-highway vehicle license plate:
1355
(i) shall contain a unique five-digit number, using numbers, letters, or a combination
1356
of numbers and letters, to identify the off-highway vehicle for which it is issued;
1357
(ii) shall be affixed to the rear of the off-highway vehicle for which it is issued in a
1358
plainly visible and upright position as prescribed by rule of the division under
1359
Section 41-22-5.1;
1360
(iii) shall be maintained free of foreign materials and in a condition to be clearly
1361
legible;
1362
(iv) shall be a distinct tan color with black lettering to identify the license plate as an
1363
off-highway vehicle license plate;
1364
(v) shall have a location to attach the registration decal; and
1365
(vi) may not be a personalized license plate or a special group license plate.
1366
(d)(i) At all times, proof of registration shall be kept with the off-highway vehicle
1367
and shall be available for inspection by a law enforcement officer.
1368
(ii) An individual may show proof of registration by displaying:
1369
(A) a digital copy or photograph of the registration card on a mobile electronic
1370
device;
1371
(B) proof of registration on a mobile electronic device through a mobile
1372
application approved by the relevant state agency; or
1373
(C) an original registration card issued by the Motor Vehicle Division.
1374
(e) An off-highway vehicle that is [a] an off-highway motorcycle or a snowmobile is:
- 41 - 1st Sub. (Green) S.B. 27 02-26 11:49
1375
(i) not required to obtain or display an off-highway vehicle license plate; and
1376
(ii) required to obtain and display an off-highway vehicle registration sticker.
1377
(5)(a) Except as provided by Subsection (5)(c), an applicant for a registration card and
1378
registration decal shall provide the Motor Vehicle Division a certificate, described
1379
under Subsection (5)(b), from the county assessor of the county in which the
1380
off-highway vehicle has situs for taxation.
1381
(b) The certificate required under Subsection (5)(a) shall state one of the following:
1382
(i) the property tax on the off-highway vehicle for the current year has been paid;
1383
(ii) in the county assessor's opinion, the tax is a lien on real property sufficient to
1384
secure the payment of the tax; or
1385
(iii) the off-highway vehicle is exempt by law from payment of property tax for the
1386
current year.
1387
(c) An off-highway vehicle for which an off-highway implement of husbandry sticker
1388
has been issued in accordance with Section 41-22-5.5 is:
1389
(i) exempt from the requirement under this Subsection (5);
1390
(ii) not required to obtain or purchase an off-highway vehicle license plate; and
1391
(iii) required to obtain and display an off-highway vehicle registration sticker.
1392
(6)(a) All records of the division made or kept under this section shall be classified by
1393
the Motor Vehicle Division in the same manner as motor vehicle records are
1394
classified under Section 41-1a-116.
1395
(b) Division records are available for inspection in the same manner as motor vehicle
1396
records under Section 41-1a-116.
1397
(7) A violation of this section is an infraction.
1398
Section 12. Section 41-22-5.5 is amended to read:
1399
41-22-5.5 (Effective 05/07/25). Off-highway husbandry vehicles.
1400
(1)(a)(i) The owner of an all-terrain type I vehicle, off-highway motorcycle,
1401
all-terrain type II vehicle, all-terrain type III vehicle, or snowmobile used for
1402
agricultural purposes may apply to the Motor Vehicle Division for an off-highway
1403
implement of husbandry sticker.
1404
(ii) Each application under Subsection (1)(a)(i) shall be accompanied by:
1405
(A) evidence of ownership;
1406
(B) a title or a manufacturer's certificate of origin; and
1407
(C) a signed statement certifying that the off-highway vehicle is used for
1408
agricultural purposes.
- 42 - 02-26 11:49 1st Sub. (Green) S.B. 27
1409
(iii) The owner shall receive an off-highway implement of husbandry sticker upon
1410
production of:
1411
(A) the documents required under this Subsection (1); and
1412
(B) payment of an off-highway implement of husbandry sticker fee established by
1413
the division, after notifying the commission, not to exceed $10.
1414
(b) If the vehicle is also used for recreational purposes on public lands, trails, streets, or
1415
highways, it shall also be registered under Section 41-22-3.
1416
(c) The off-highway implement of husbandry sticker shall be displayed in a manner
1417
prescribed by the division and shall identify the all-terrain type I vehicle, off-highway
1418
motorcycle, all-terrain type II vehicle, all-terrain type III vehicle, or snowmobile as
1419
an off-highway implement of husbandry.
1420
(2) The off-highway implement of husbandry sticker is valid only for the life of the
1421
ownership of the all-terrain type I vehicle, off-highway motorcycle, all-terrain type II
1422
vehicle, all-terrain type III vehicle, or snowmobile and is not transferable.
1423
(3) The off-highway implement of husbandry sticker is valid for an all-terrain type I
1424
vehicle, off-highway motorcycle, all-terrain type II vehicle, all-terrain type III vehicle,
1425
or snowmobile that is being operated adjacent to a roadway:
1426
(a) when the all-terrain type I vehicle, off-highway motorcycle, all-terrain type II
1427
vehicle, all-terrain type III vehicle, or snowmobile is only being used to travel from
1428
one parcel of land owned, operated, permitted, or leased for agricultural purposes by
1429
the owner of the vehicle to another parcel of land owned, operated, permitted, or
1430
leased for agricultural purposes by the owner; and
1431
(b) when this operation is necessary for the furtherance of agricultural purposes.
1432
(4) If the operation of an off-highway implement of husbandry adjacent to a roadway is
1433
impractical, it may be operated on the roadway if the operator exercises due care
1434
towards conventional motor vehicle traffic.
1435
(5) It is unlawful to operate an off-highway implement of husbandry along, across, or
1436
within the boundaries of an interstate freeway.
1437
(6) A violation of this section is an infraction.
1438
Section 13. Section 41-22-10.7 is amended to read:
1439
41-22-10.7 (Effective 05/07/25). Vehicle equipment requirements -- Rulemaking
1440
-- Exceptions.
1441
(1) Except as provided under Subsection (3), an off-highway vehicle shall be equipped with:
1442
(a) brakes adequate to control the movement of and to stop and hold the vehicle under
- 43 - 1st Sub. (Green) S.B. 27 02-26 11:49
1443
normal operating conditions;
1444
(b) headlights and taillights when operated between sunset and sunrise;
1445
(c) a noise control device and except for a snowmobile, a spark arrestor device; and
1446
(d) when operated on sand dunes designated by the division, a safety flag that is:
1447
(i) red or orange in color;
1448
(ii) a minimum of six by 12 inches; and
1449
(iii) attached to:
1450
(A) the off-highway vehicle so that the safety flag is at least eight feet above the
1451
surface of level ground; or
1452
(B) the protective headgear of a person operating [a] an off-highway motorcycle so
1453
that the safety flag is at least 18 inches above the top of the person's head.
1454
(2) A violation of Subsection (1) is an infraction.
1455
(3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1456
division may make rules, after notifying the commission, which set standards for the
1457
equipment and which designate sand dunes where safety flags are required under
1458
Subsection (1).
1459
(4) An off-highway implement of husbandry used only in agricultural operations and not
1460
operated on a highway, is exempt from the provisions of this section.
1461
Section 14. Section 41-22-10.8 is amended to read:
1462
41-22-10.8 (Effective 05/07/25). Protective headgear requirements -- Owner duty
1463
-- Penalty for violation.
1464
(1) A person under the age of 18 may not operate or ride on [all-terrain type I vehicles,
1465
snowmobiles, or motorcycles] an all-terrain type I vehicle, a snowmobile, or an
1466
off-highway motorcycle on public land unless the person is wearing a properly fitted and
1467
fastened, United States Department of Transportation safety-rated protective headgear
1468
designed for motorized vehicle use.
1469
(2) The owner of an off-highway vehicle or any other person may not give permission to a
1470
person who is under 18 years [of age] old to operate or ride on an off-highway vehicle in
1471
violation of this section.
1472
(3) An operator and passengers of off-highway implements of husbandry operated in the
1473
manner prescribed by Subsections 41-22-5.5(3) and (4) are exempt from the
1474
requirements of this section.
1475
(4) Any person convicted of violations of this section is guilty of an infraction and shall be
1476
fined not more than $50 per offense.
- 44 - 02-26 11:49 1st Sub. (Green) S.B. 27
1477
(5) A court shall waive $8 of a fine charged for a violation of Title 41, Chapter 22,
1478
Off-highway Vehicles, to a person operating an off-highway vehicle on public land if
1479
the person was:
1480
(a) 18 years [of age] old or older at the time of operation; and
1481
(b) wearing protective headgear that complies with the requirements described under
1482
Subsection (1) at the time of operation.
1483
(6) The failure to wear protective headgear:
1484
(a) does not constitute contributory or comparative negligence on the part of a person
1485
seeking recovery for injuries; and
1486
(b) may not be introduced as evidence in any civil litigation on the issue of negligence,
1487
injuries, or the mitigation of damages.
1488
(7) Notwithstanding Subsection (5), a court may not waive $8 of a fine charged to a person
1489
operating an off-highway vehicle on public land for a driving under the influence
1490
violation of Section 41-6a-502.
1491
Section 15. Section 51-9-902 is amended to read:
1492
51-9-902 (Effective 07/01/26). Outdoor Adventure Infrastructure Restricted
1493
Account.
1494
(1) There is created within the General Fund a restricted account known as the "Outdoor
1495
Adventure Infrastructure Restricted Account."
1496
(2) The account shall consist of:
1497
(a) money deposited into the account under Subsection [59-12-103(15)] 59-12-103(4)(h);
1498
and
1499
(b) interest and earnings on money in the account.
1500
(3) Subject to appropriation from the Legislature, money from the account shall be used for:
1501
(a) new construction of outdoor recreation infrastructure;
1502
(b) upgrades of outdoor recreation infrastructure;
1503
(c) the replacement of or structural improvements to outdoor recreation infrastructure;
1504
(d) the acquisition of land, a right-of-way, or easement used in relationship to outdoor
1505
recreation infrastructure;
1506
(e) providing access from state highways, as defined in Section 72-1-102, to outdoor
1507
recreation infrastructure;
1508 (f) the costs associated with bringing new construction or upgrades of outdoor
1509
recreation infrastructure into environmental compliance;
1510
(g) strategic planning related to the development of outdoor recreation infrastructure; or
- 45 - 1st Sub. (Green) S.B. 27 02-26 11:49
1511
(h) facilitating avalanche safety forecasting to protect the public in relation to outdoor
1512
recreation infrastructure.
1513
(4) For each fiscal year, beginning with fiscal year 2023-2024, the Division of Finance
1514
shall, subject to appropriation by the Legislature, distribute money from the Outdoor
1515
Adventure Infrastructure Restricted Account as follows:
1516
(a) at least 15% to the Department of Natural Resources - Division of State Parks -
1517
Capital, to be expended using the department's existing prioritization process for
1518
capital projects in state parks described in Subsection (3);
1519
(b) at least 22% to the Department of Natural Resources - Division of Outdoor
1520
Recreation - Capital, to be expended for competitive Recreation Restoration
1521
Infrastructure grants or Outdoor Recreational Infrastructure grants for outdoor
1522
recreation capital projects and related maintenance expenses, where maintenance
1523
expenses do not exceed 15% of the appropriation; and
1524
(c) at least 53% to the Department of Natural Resources - Division of Outdoor
1525
Recreation - Capital, to be expended for larger outdoor recreation infrastructure
1526
projects described in Subsection (3) as recommended to the Legislature by the
1527
Outdoor Adventure Commission.
1528
(5) If the Legislature appropriates money to the Department of Transportation from the
1529
account, the Transportation Commission, created in Section 72-1-301, shall prioritize
1530
projects and determine funding levels in accordance with Subsection 72-1-303(1)(a)
1531
based on recommendations of the Department of Transportation.
1532
Section 16. Section 53-2a-1102 is amended to read:
1533
53-2a-1102 (Effective 07/01/26). Search and Rescue Financial Assistance
1534
Program -- Uses -- Rulemaking -- Distribution.
1535
(1) As used in this section:
1536
(a) "Assistance card program" means the Utah Search and Rescue Assistance Card
1537
Program created within this section.
1538
(b) "Card" means the Search and Rescue Assistance Card issued under this section to a
1539
participant.
1540
(c) "Participant" means an individual, family, or group who is registered pursuant to this
1541
section as having a valid card at the time search, rescue, or both are provided.
1542
(d) "Program" means the Search and Rescue Financial Assistance Program created
1543
within this section.
1544
(e)(i) "Reimbursable base expenses" means those reasonable expenses incidental to
- 46 - 02-26 11:49 1st Sub. (Green) S.B. 27
1545
search and rescue activities.
1546
(ii) "Reimbursable base expenses" include:
1547
(A) rental for fixed wing aircraft, snowmobiles, boats, and generators;
1548
(B) replacement and upgrade of search and rescue equipment;
1549
(C) training of search and rescue volunteers;
1550
(D) costs of providing life insurance and workers' compensation benefits for
1551
volunteer search and rescue team members under Section 67-20-7.5; and
1552
(E) any other equipment or expenses necessary or appropriate for conducting
1553
search and rescue activities.
1554
(iii) "Reimbursable base expenses" do not include any salary or overtime paid to an
1555
individual on a regular or permanent payroll, including permanent part-time
1556
employees of any agency of the state.
1557
(f) "Rescue" means search services, rescue services, or both search and rescue services.
1558
(2) There is created the Search and Rescue Financial Assistance Program within the
1559
division.
1560
(3)(a) The financial program and the assistance card program shall be funded from the
1561
following revenue sources:
1562
(i) any voluntary contributions to the state received for search and rescue operations;
1563
(ii) money received by the state under Subsection (11) and under Sections 23A-4-209,
1564
41-22-34, and 73-18-24;
1565
(iii) money deposited
1567
under [Subsection 59-12-103(13)] Section 59-12-103 as a dedicated credit for the
1568
sole use of the Search and Rescue Financial Assistance Program;
1569
(iv) contributions deposited in accordance with Section 41-1a-230.7; and
1570
(v) appropriations made to the program by the Legislature.
1571
(b) Money received from the revenue sources in Subsections (3)(a)(i), (ii), and (iv), and
1572
90% of the money described in Subsection (3)(a)(iii), shall be deposited into the
1573
General Fund as a dedicated credit to be used solely for the program.
1574
(c) Ten percent of the money described in Subsection (3)(a)(iii) shall be deposited into
1575
the General Fund as a dedicated credit to be used solely to promote the assistance
1576
card program.
1577
(d) Funding for the program is nonlapsing.
1578
(4) Subject to Subsections (3)(b) and (c), the director shall use the money described in this
1579
section to reimburse counties for all or a portion of each county's reimbursable base
- 47 - 1st Sub. (Green) S.B. 27 02-26 11:49
1580
expenses for search and rescue operations, subject to:
1581
(a) the approval of the Search and Rescue Advisory Board as provided in Section
1582
53-2a-1104;
1583
(b) money available in the program; and
1584
(c) rules made under Subsection (7).
1585
(5) Money described in Subsection (3) may not be used to reimburse for any paid personnel
1586
costs or paid man hours spent in emergency response and search and rescue related
1587
activities.
1588
(6) The Legislature finds that these funds are for a general and statewide public purpose.
1589
(7) The division, with the approval of the Search and Rescue Advisory Board, shall make
1590
rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
1591
and consistent with this section:
1592
(a) specifying the costs that qualify as reimbursable base expenses;
1593
(b) defining the procedures of counties to submit expenses and be reimbursed;
1594
(c) defining a participant in the assistance card program, including:
1595
(i) individuals; and
1596
(ii) families and organized groups who qualify as participants;
1597
(d) defining the procedure for issuing a card to a participant;
1598
(e) defining excluded expenses that may not be reimbursed under the program, including
1599
medical expenses;
1600
(f) establishing the card renewal cycle for the Utah Search and Rescue Assistance Card
1601
Program;
1602
(g) establishing the frequency of review of the fee schedule;
1603
(h) providing for the administration of the program; and
1604
(i) providing a formula to govern the distribution of available money among the counties
1605
for uncompensated search and rescue expenses based on:
1606
(i) the total qualifying expenses submitted;
1607
(ii) the number of search and rescue incidents per county population;
1608
(iii) the number of victims that reside outside the county; and
1609
(iv) the number of volunteer hours spent in each county in emergency response and
1610
search and rescue related activities per county population.
1611
(8)(a) The division shall, in consultation with the Division of Outdoor Recreation,
1612
establish the fee schedule of the Utah Search and Rescue Assistance Card Program
1613
under Subsection 63J-1-504(7).
- 48 - 02-26 11:49 1st Sub. (Green) S.B. 27
1614
(b) The division shall provide a discount of not less than 10% of the card fee under
1615
Subsection (8)(a) to a person who has paid a fee under Section 23A-4-209, 41-22-34,
1616
or 73-18-24 during the same calendar year in which the person applies to be a
1617
participant in the assistance card program.
1618
(9) Counties may not bill reimbursable base expenses to an individual for costs incurred for
1619
the rescue of an individual, if the individual is a current participant in the Utah Search
1620
and Rescue Assistance Card Program at the time of rescue, unless:
1621
(a) the rescuing county finds that the participant acted recklessly in creating a situation
1622
resulting in the need for the county to provide rescue services; or
1623
(b) the rescuing county finds that the participant intentionally created a situation
1624
resulting in the need for the county to provide rescue services.
1625
(10)(a) There is created the Utah Search and Rescue Assistance Card Program. The
1626
program is located within the division.
1627
(b) The program may not be used to cover any expenses, such as medically related
1628
expenses, that are not reimbursable base expenses related to the rescue.
1629
(11)(a) To participate in the program, a person shall purchase a search and rescue
1630
assistance card from the division by paying the fee as determined by the division in
1631
Subsection (8).
1632
(b) The money generated by the fees shall be deposited into the General Fund as a
1633
dedicated credit for the Search and Rescue Financial Assistance Program created in
1634
this section.
1635
(c) Participation and payment of fees by a person under Sections 23A-4-209, 41-22-34,
1636
and 73-18-24 do not constitute purchase of a card under this section.
1637
(12) The division shall consult with the Division of Outdoor Recreation regarding:
1638
(a) administration of the assistance card program; and
1639
(b) outreach and marketing strategies.
1640
(13) Pursuant to Subsection 31A-1-103(7), the Utah Search and Rescue Assistance Card
1641
Program under this section is exempt from being considered insurance as that term is
1642
defined in Section 31A-1-301.
1643
Section 17. Section 59-12-102 is amended to read:
1644
59-12-102 (Effective 07/01/26). Definitions.
1645
As used in this chapter:
1646
(1) "800 service" means a telecommunications service that:
1647
(a) allows a caller to dial a toll-free number without incurring a charge for the call; and
- 49 - 1st Sub. (Green) S.B. 27 02-26 11:49
1648
(b) is typically marketed:
1649
(i) under the name 800 toll-free calling;
1650
(ii) under the name 855 toll-free calling;
1651
(iii) under the name 866 toll-free calling;
1652
(iv) under the name 877 toll-free calling;
1653
(v) under the name 888 toll-free calling; or
1654
(vi) under a name similar to Subsections (1)(b)(i) through (v) as designated by the
1655
Federal Communications Commission.
1656
(2)(a) "900 service" means an inbound toll telecommunications service that:
1657
(i) a subscriber purchases;
1658
(ii) allows a customer of the subscriber described in Subsection (2)(a)(i) to call in to
1659
the subscriber's:
1660
(A) prerecorded announcement; or
1661
(B) live service; and
1662
(iii) is typically marketed:
1663
(A) under the name 900 service; or
1664
(B) under a name similar to Subsection (2)(a)(iii)(A) as designated by the Federal
1665
Communications Commission.
1666
(b) "900 service" does not include a charge for:
1667
(i) a collection service a seller of a telecommunications service provides to a
1668
subscriber; or
1669
(ii) the following a subscriber sells to the subscriber's customer:
1670
(A) a product; or
1671
(B) a service.
1672
(3)(a) "Admission or user fees" includes season passes.
1673
(b) "Admission or user fees" does not include:
1674
(i) annual membership dues to private organizations; or
1675
(ii) a lesson, including a lesson that involves as part of the lesson equipment or a
1676
facility listed in Subsection 59-12-103(1)(f).
1677
(4) "Affiliate" or "affiliated person" means a person that, with respect to another person:
1678
(a) has an ownership interest of more than 5%, whether direct or indirect, in that other
1679
person; or
1680
(b) is related to the other person because a third person, or a group of third persons who
1681
are affiliated persons with respect to each other, holds an ownership interest of more
- 50 - 02-26 11:49 1st Sub. (Green) S.B. 27
1682
than 5%, whether direct or indirect, in the related persons.
1683
(5) "Agreement" means the Streamlined Sales and Use Tax Agreement adopted on
1684
November 12, 2002, including amendments made to the Streamlined Sales and Use Tax
1685
Agreement after November 12, 2002.
1686
(6) "Agreement combined tax rate" means the sum of the tax rates:
1687
(a) listed under Subsection (7); and
1688
(b) that are imposed within a local taxing jurisdiction.
1689
(7) "Agreement sales and use tax" means a tax imposed under:
1690
(a) Subsection 59-12-103(2)(a)(i)(A);
1691
(b) Subsection 59-12-103(2)(a)(i)(B);
1692
[(b)] (c) Subsection 59-12-103(2)(b)(i);
1693
[(c)] (d) Subsection 59-12-103(2)(c)(i);
1694
[(d)] (e) Subsection 59-12-103(2)(d);
1695
[(e)] (f) Subsection 59-12-103(2)(e)(i)(A)[(I)];
1696
[(f)] (g) Section 59-12-204;
1697
[(g)] (h) Section 59-12-401;
1698
[(h)] (i) Section 59-12-402;
1699
[(i)] (j) Section 59-12-402.1;
1700
[(j)] (k) Section 59-12-703;
1701
[(k)] (l) Section 59-12-802;
1702
[(l)] (m) Section 59-12-804;
1703
[(m)] (n) Section 59-12-1102;
1704
[(n)] (o) Section 59-12-1302;
1705
[(o)] (p) Section 59-12-1402;
1706
[(p)] (q) Section 59-12-1802;
1707
[(q)] (r) Section 59-12-2003;
1708
[(r)] (s) Section 59-12-2103;
1709
[(s)] (t) Section 59-12-2213;
1710
[(t)] (u) Section 59-12-2214;
1711
[(u)] (v) Section 59-12-2215;
1712
[(v)] (w) Section 59-12-2216;
1713
[(w)] (x) Section 59-12-2217;
1714
[(x)] (y) Section 59-12-2218;
1715
[(y)] (z) Section 59-12-2219; or
- 51 - 1st Sub. (Green) S.B. 27 02-26 11:49
1716
[(z)] (aa) Section 59-12-2220.
1717
(8) "Aircraft" means the same as that term is defined in Section 72-10-102.
1718
(9) "Aircraft maintenance, repair, and overhaul provider" means a business entity:
1719
(a) except for:
1720
(i) an airline as defined in Section 59-2-102; or
1721
(ii) an affiliated group, as defined in Section 59-7-101, except that "affiliated group"
1722
includes a corporation that is qualified to do business but is not otherwise doing
1723
business in the state, of an airline; and
1724
(b) that has the workers, expertise, and facilities to perform the following, regardless of
1725
whether the business entity performs the following in this state:
1726
(i) check, diagnose, overhaul, and repair:
1727
(A) an onboard system of a fixed wing turbine powered aircraft; and
1728
(B) the parts that comprise an onboard system of a fixed wing turbine powered
1729
aircraft;
1730
(ii) assemble, change, dismantle, inspect, and test a fixed wing turbine powered
1731
aircraft engine;
1732
(iii) perform at least the following maintenance on a fixed wing turbine powered
1733
aircraft:
1734
(A) an inspection;
1735
(B) a repair, including a structural repair or modification;
1736
(C) changing landing gear; and
1737
(D) addressing issues related to an aging fixed wing turbine powered aircraft;
1738
(iv) completely remove the existing paint of a fixed wing turbine powered aircraft
1739
and completely apply new paint to the fixed wing turbine powered aircraft; and
1740
(v) refurbish the interior of a fixed wing turbine powered aircraft in a manner that
1741
results in a change in the fixed wing turbine powered aircraft's certification
1742
requirements by the authority that certifies the fixed wing turbine powered aircraft.
1743
(10) "Alcoholic beverage" means a beverage that:
1744
(a) is suitable for human consumption; and
1745
(b) contains .5% or more alcohol by volume.
1746
(11) "Alternative energy" means:
1747
(a) biomass energy;
1748
(b) geothermal energy;
1749
(c) hydroelectric energy;
- 52 - 02-26 11:49 1st Sub. (Green) S.B. 27
1750
(d) solar energy;
1751
(e) wind energy; or
1752
(f) energy that is derived from:
1753
(i) coal-to-liquids;
1754
(ii) nuclear fuel;
1755
(iii) oil-impregnated diatomaceous earth;
1756
(iv) oil sands;
1757
(v) oil shale;
1758
(vi) petroleum coke; or
1759
(vii) waste heat from:
1760
(A) an industrial facility; or
1761
(B) a power station in which an electric generator is driven through a process in
1762
which water is heated, turns into steam, and spins a steam turbine.
1763
(12)(a) Subject to Subsection (12)(b), "alternative energy electricity production facility"
1764
means a facility that:
1765
(i) uses alternative energy to produce electricity; and
1766
(ii) has a production capacity of two megawatts or greater.
1767
(b) A facility is an alternative energy electricity production facility regardless of whether
1768
the facility is:
1769
(i) connected to an electric grid; or
1770
(ii) located on the premises of an electricity consumer.
1771
(13)(a) "Ancillary service" means a service associated with, or incidental to, the
1772
provision of telecommunications service.
1773
(b) "Ancillary service" includes:
1774
(i) a conference bridging service;
1775
(ii) a detailed communications billing service;
1776
(iii) directory assistance;
1777
(iv) a vertical service; or
1778
(v) a voice mail service.
1779
(14) "Area agency on aging" means the same as that term is defined in Section 26B-6-101.
1780
(15) "Assisted amusement device" means an amusement device, skill device, or ride device
1781
that is started and stopped by an individual:
1782
(a) who is not the purchaser or renter of the right to use or operate the amusement
1783
device, skill device, or ride device; and
- 53 - 1st Sub. (Green) S.B. 27 02-26 11:49
1784
(b) at the direction of the seller of the right to use the amusement device, skill device, or
1785
ride device.
1786
(16) "Assisted cleaning or washing of tangible personal property" means cleaning or
1787
washing of tangible personal property if the cleaning or washing labor is primarily
1788
performed by an individual:
1789
(a) who is not the purchaser of the cleaning or washing of the tangible personal property;
1790
and
1791
(b) at the direction of the seller of the cleaning or washing of the tangible personal
1792
property.
1793
(17) "Authorized carrier" means:
1794
(a) in the case of vehicles operated over public highways, the holder of credentials
1795
indicating that the vehicle is or will be operated pursuant to both the International
1796
Registration Plan and the International Fuel Tax Agreement;
1797
(b) in the case of aircraft, the holder of a Federal Aviation Administration operating
1798
certificate or air carrier's operating certificate; or
1799
(c) in the case of locomotives, freight cars, railroad work equipment, or other rolling
1800
stock, a person who uses locomotives, freight cars, railroad work equipment, or other
1801
rolling stock in more than one state.
1802
(18)(a) "Biomass energy" means any of the following that is used as the primary source
1803
of energy to produce fuel or electricity:
1804
(i) material from a plant or tree; or
1805
(ii) other organic matter that is available on a renewable basis, including:
1806
(A) slash and brush from forests and woodlands;
1807
(B) animal waste;
1808
(C) waste vegetable oil;
1809
(D) methane or synthetic gas produced at a landfill, as a byproduct of the
1810
treatment of wastewater residuals, or through the conversion of a waste
1811
material through a nonincineration, thermal conversion process;
1812
(E) aquatic plants; and
1813
(F) agricultural products.
1814
(b) "Biomass energy" does not include:
1815
(i) black liquor; or
1816
(ii) treated woods.
1817
(19)(a) "Bundled transaction" means the sale of two or more items of tangible personal
- 54 - 02-26 11:49 1st Sub. (Green) S.B. 27
1818
property, products, or services if the tangible personal property, products, or services
1819
are:
1820
(i) distinct and identifiable; and
1821
(ii) sold for one nonitemized price.
1822
(b) "Bundled transaction" does not include:
1823
(i) the sale of tangible personal property if the sales price varies, or is negotiable, on
1824
the basis of the selection by the purchaser of the items of tangible personal
1825
property included in the transaction;
1826
(ii) the sale of real property;
1827
(iii) the sale of services to real property;
1828
(iv) the retail sale of tangible personal property and a service if:
1829
(A) the tangible personal property:
1830
(I) is essential to the use of the service; and
1831
(II) is provided exclusively in connection with the service; and
1832
(B) the service is the true object of the transaction;
1833
(v) the retail sale of two services if:
1834
(A) one service is provided that is essential to the use or receipt of a second
1835
service;
1836
(B) the first service is provided exclusively in connection with the second service;
1837
and
1838
(C) the second service is the true object of the transaction;
1839
(vi) a transaction that includes tangible personal property or a product subject to
1840
taxation under this chapter and tangible personal property or a product that is not
1841
subject to taxation under this chapter if the:
1842
(A) seller's purchase price of the tangible personal property or product subject to
1843
taxation under this chapter is de minimis; or
1844
(B) seller's sales price of the tangible personal property or product subject to
1845
taxation under this chapter is de minimis; and
1846
(vii) the retail sale of tangible personal property that is not subject to taxation under
1847
this chapter and tangible personal property that is subject to taxation under this
1848
chapter if:
1849
(A) that retail sale includes:
1850
(I) food and food ingredients;
1851
(II) a drug;
- 55 - 1st Sub. (Green) S.B. 27 02-26 11:49
1852
(III) durable medical equipment;
1853
(IV) mobility enhancing equipment;
1854
(V) an over-the-counter drug;
1855
(VI) a prosthetic device; or
1856
(VII) a medical supply; and
1857
(B) subject to Subsection (19)(f):
1858
(I) the seller's purchase price of the tangible personal property subject to
1859
taxation under this chapter is 50% or less of the seller's total purchase price
1860
of that retail sale; or
1861
(II) the seller's sales price of the tangible personal property subject to taxation
1862
under this chapter is 50% or less of the seller's total sales price of that retail
1863
sale.
1864
(c)(i) For purposes of Subsection (19)(a)(i), tangible personal property, a product, or
1865
a service that is distinct and identifiable does not include:
1866
(A) packaging that:
1867
(I) accompanies the sale of the tangible personal property, product, or service;
1868
and
1869
(II) is incidental or immaterial to the sale of the tangible personal property,
1870
product, or service;
1871
(B) tangible personal property, a product, or a service provided free of charge with
1872
the purchase of another item of tangible personal property, a product, or a
1873
service; or
1874
(C) an item of tangible personal property, a product, or a service included in the
1875
definition of "purchase price."
1876
(ii) For purposes of Subsection (19)(c)(i)(B), an item of tangible personal property, a
1877
product, or a service is provided free of charge with the purchase of another item
1878
of tangible personal property, a product, or a service if the sales price of the
1879
purchased item of tangible personal property, product, or service does not vary
1880
depending on the inclusion of the tangible personal property, product, or service
1881
provided free of charge.
1882
(d)(i) For purposes of Subsection (19)(a)(ii), property sold for one nonitemized price
1883
does not include a price that is separately identified by tangible personal property,
1884
product, or service on the following, regardless of whether the following is in
1885
paper format or electronic format:
- 56 - 02-26 11:49 1st Sub. (Green) S.B. 27
1886
(A) a binding sales document; or
1887
(B) another supporting sales-related document that is available to a purchaser.
1888
(ii) For purposes of Subsection (19)(d)(i), a binding sales document or another
1889
supporting sales-related document that is available to a purchaser includes:
1890
(A) a bill of sale;
1891
(B) a contract;
1892
(C) an invoice;
1893
(D) a lease agreement;
1894
(E) a periodic notice of rates and services;
1895
(F) a price list;
1896
(G) a rate card;
1897
(H) a receipt; or
1898
(I) a service agreement.
1899
(e)(i) For purposes of Subsection (19)(b)(vi), the sales price of tangible personal
1900
property or a product subject to taxation under this chapter is de minimis if:
1901
(A) the seller's purchase price of the tangible personal property or product is 10%
1902
or less of the seller's total purchase price of the bundled transaction; or
1903
(B) the seller's sales price of the tangible personal property or product is 10% or
1904
less of the seller's total sales price of the bundled transaction.
1905
(ii) For purposes of Subsection (19)(b)(vi), a seller:
1906
(A) shall use the seller's purchase price or the seller's sales price to determine if
1907
the purchase price or sales price of the tangible personal property or product
1908
subject to taxation under this chapter is de minimis; and
1909
(B) may not use a combination of the seller's purchase price and the seller's sales
1910
price to determine if the purchase price or sales price of the tangible personal
1911
property or product subject to taxation under this chapter is de minimis.
1912
(iii) For purposes of Subsection (19)(b)(vi), a seller shall use the full term of a service
1913
contract to determine if the sales price of tangible personal property or a product is
1914
de minimis.
1915
(f) For purposes of Subsection (19)(b)(vii)(B), a seller may not use a combination of the
1916
seller's purchase price and the seller's sales price to determine if tangible personal
1917
property subject to taxation under this chapter is 50% or less of the seller's total
1918
purchase price or sales price of that retail sale.
1919
(20) "Car sharing" means the same as that term is defined in Section 13-48a-101.
- 57 - 1st Sub. (Green) S.B. 27 02-26 11:49
1920
(21) "Car-sharing program" means the same as that term is defined in Section 13-48a-101.
1921
(22) "Certified automated system" means software certified by the governing board of the
1922
agreement that:
1923
(a) calculates the agreement sales and use tax imposed within a local taxing jurisdiction:
1924
(i) on a transaction; and
1925
(ii) in the states that are members of the agreement;
1926
(b) determines the amount of agreement sales and use tax to remit to a state that is a
1927
member of the agreement; and
1928
(c) maintains a record of the transaction described in Subsection (22)(a)(i).
1929
(23) "Certified service provider" means an agent certified:
1930
(a) by the governing board of the agreement; and
1931
(b) to perform a seller's sales and use tax functions for an agreement sales and use tax, as
1932
outlined in the contract between the governing board of the agreement and the
1933
certified service provider, other than the seller's obligation under Section 59-12-124
1934
to remit a tax on the seller's own purchases.
1935
(24)(a) Subject to Subsection (24)(b), "clothing" means all human wearing apparel
1936
suitable for general use.
1937
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1938
commission shall make rules:
1939
(i) listing the items that constitute "clothing"; and
1940
(ii) that are consistent with the list of items that constitute "clothing" under the
1941
agreement.
1942
(25) "Coal-to-liquid" means the process of converting coal into a liquid synthetic fuel.
1943
(26) "Commercial use" means the use of gas, electricity, heat, coal, fuel oil, or other fuels
1944
that does not constitute industrial use under Subsection (60) or residential use under
1945
Subsection (115).
1946
(27)(a) "Common carrier" means a person engaged in or transacting the business of
1947
transporting passengers, freight, merchandise, or other property for hire within this
1948
state.
1949
(b)(i) "Common carrier" does not include a person that, at the time the person is
1950
traveling to or from that person's place of employment, transports a passenger to
1951
or from the passenger's place of employment.
1952
(ii) For purposes of Subsection (27)(b)(i), in accordance with Title 63G, Chapter 3,
1953
Utah Administrative Rulemaking Act, the commission may make rules defining
- 58 - 02-26 11:49 1st Sub. (Green) S.B. 27
1954
what constitutes a person's place of employment.
1955
(c) "Common carrier" does not include a person that provides transportation network
1956
services, as defined in Section 13-51-102.
1957
(28) "Component part" includes:
1958
(a) poultry, dairy, and other livestock feed, and their components;
1959
(b) baling ties and twine used in the baling of hay and straw;
1960
(c) fuel used for providing temperature control of orchards and commercial greenhouses
1961
doing a majority of their business in wholesale sales, and for providing power for
1962
off-highway type farm machinery; and
1963
(d) feed, seeds, and seedlings.
1964
(29) "Computer" means an electronic device that accepts information:
1965
(a)(i) in digital form; or
1966
(ii) in a form similar to digital form; and
1967
(b) manipulates that information for a result based on a sequence of instructions.
1968
(30) "Computer software" means a set of coded instructions designed to cause:
1969
(a) a computer to perform a task; or
1970
(b) automatic data processing equipment to perform a task.
1971
(31) "Computer software maintenance contract" means a contract that obligates a seller of
1972
computer software to provide a customer with:
1973
(a) future updates or upgrades to computer software;
1974
(b) support services with respect to computer software; or
1975
(c) a combination of Subsections (31)(a) and (b).
1976
(32)(a) "Conference bridging service" means an ancillary service that links two or more
1977
participants of an audio conference call or video conference call.
1978
(b) "Conference bridging service" may include providing a telephone number as part of
1979
the ancillary service described in Subsection (32)(a).
1980
(c) "Conference bridging service" does not include a telecommunications service used to
1981
reach the ancillary service described in Subsection (32)(a).
1982
(33) "Construction materials" means any tangible personal property that will be converted
1983
into real property.
1984
(34) "Delivered electronically" means delivered to a purchaser by means other than tangible
1985
storage media.
1986
(35)(a) "Delivery charge" means a charge:
1987
(i) by a seller of:
- 59 - 1st Sub. (Green) S.B. 27 02-26 11:49
1988
(A) tangible personal property;
1989
(B) a product transferred electronically; or
1990
(C) a service; and
1991
(ii) for preparation and delivery of the tangible personal property, product transferred
1992
electronically, or services described in Subsection (35)(a)(i) to a location
1993
designated by the purchaser.
1994
(b) "Delivery charge" includes a charge for the following:
1995
(i) transportation;
1996
(ii) shipping;
1997
(iii) postage;
1998
(iv) handling;
1999
(v) crating; or
2000
(vi) packing.
2001
(36) "Detailed telecommunications billing service" means an ancillary service of separately
2002
stating information pertaining to individual calls on a customer's billing statement.
2003
(37) "Dietary supplement" means a product, other than tobacco, that:
2004
(a) is intended to supplement the diet;
2005
(b) contains one or more of the following dietary ingredients:
2006
(i) a vitamin;
2007
(ii) a mineral;
2008
(iii) an herb or other botanical;
2009
(iv) an amino acid;
2010
(v) a dietary substance for use by humans to supplement the diet by increasing the
2011
total dietary intake; or
2012
(vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient
2013
described in Subsections (37)(b)(i) through (v);
2014
(c)(i) except as provided in Subsection (37)(c)(ii), is intended for ingestion in:
2015
(A) tablet form;
2016
(B) capsule form;
2017
(C) powder form;
2018
(D) softgel form;
2019
(E) gelcap form; or
2020
(F) liquid form; or
2021
(ii) if the product is not intended for ingestion in a form described in Subsections
- 60 - 02-26 11:49 1st Sub. (Green) S.B. 27
2022
(37)(c)(i)(A) through (F), is not represented:
2023
(A) as conventional food; and
2024
(B) for use as a sole item of:
2025
(I) a meal; or
2026
(II) the diet; and
2027
(d) is required to be labeled as a dietary supplement:
2028
(i) identifiable by the "Supplemental Facts" box found on the label; and
2029
(ii) as required by 21 C.F.R. Sec. 101.36.
2030
(38)(a) "Digital audio work" means a work that results from the fixation of a series of
2031
musical, spoken, or other sounds.
2032
(b) "Digital audio work" includes a ringtone.
2033
(39) "Digital audio-visual work" means a series of related images which, when shown in
2034
succession, imparts an impression of motion, together with accompanying sounds, if any.
2035
(40) "Digital book" means a work that is generally recognized in the ordinary and usual
2036
sense as a book.
2037
(41)(a) "Direct mail" means printed material delivered or distributed by United States
2038
mail or other delivery service:
2039
(i) to:
2040
(A) a mass audience; or
2041
(B) addressees on a mailing list provided:
2042
(I) by a purchaser of the mailing list; or
2043
(II) at the discretion of the purchaser of the mailing list; and
2044
(ii) if the cost of the printed material is not billed directly to the recipients.
2045
(b) "Direct mail" includes tangible personal property supplied directly or indirectly by a
2046
purchaser to a seller of direct mail for inclusion in a package containing the printed
2047
material.
2048
(c) "Direct mail" does not include multiple items of printed material delivered to a single
2049
address.
2050
(42) "Directory assistance" means an ancillary service of providing:
2051
(a) address information; or
2052
(b) telephone number information.
2053
(43)(a) "Disposable home medical equipment or supplies" means medical equipment or
2054
supplies that:
2055
(i) cannot withstand repeated use; and
- 61 - 1st Sub. (Green) S.B. 27 02-26 11:49
2056
(ii) are purchased by, for, or on behalf of a person other than:
2057
(A) a health care facility as defined in Section 26B-2-201;
2058
(B) a health care provider as defined in Section 78B-3-403;
2059
(C) an office of a health care provider described in Subsection (43)(a)(ii)(B); or
2060
(D) a person similar to a person described in Subsections (43)(a)(ii)(A) through
2061
(C).
2062
(b) "Disposable home medical equipment or supplies" does not include:
2063
(i) a drug;
2064
(ii) durable medical equipment;
2065
(iii) a hearing aid;
2066
(iv) a hearing aid accessory;
2067
(v) mobility enhancing equipment; or
2068
(vi) tangible personal property used to correct impaired vision, including:
2069
(A) eyeglasses; or
2070
(B) contact lenses.
2071
(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2072
commission may by rule define what constitutes medical equipment or supplies.
2073
(44) "Drilling equipment manufacturer" means a facility:
2074
(a) located in the state;
2075
(b) with respect to which 51% or more of the manufacturing activities of the facility
2076
consist of manufacturing component parts of drilling equipment;
2077
(c) that uses pressure of 800,000 or more pounds per square inch as part of the
2078
manufacturing process; and
2079
(d) that uses a temperature of 2,000 or more degrees Fahrenheit as part of the
2080
manufacturing process.
2081
(45)(a) "Drug" means a compound, substance, or preparation, or a component of a
2082
compound, substance, or preparation that is:
2083
(i) recognized in:
2084
(A) the official United States Pharmacopoeia;
2085
(B) the official Homeopathic Pharmacopoeia of the United States;
2086
(C) the official National Formulary; or
2087
(D) a supplement to a publication listed in Subsections (45)(a)(i)(A) through (C);
2088
(ii) intended for use in the:
2089
(A) diagnosis of disease;
- 62 - 02-26 11:49 1st Sub. (Green) S.B. 27
2090
(B) cure of disease;
2091
(C) mitigation of disease;
2092
(D) treatment of disease; or
2093
(E) prevention of disease; or
2094
(iii) intended to affect:
2095
(A) the structure of the body; or
2096
(B) any function of the body.
2097
(b) "Drug" does not include:
2098
(i) food and food ingredients;
2099
(ii) a dietary supplement;
2100
(iii) an alcoholic beverage; or
2101
(iv) a prosthetic device.
2102
(46)(a) "Durable medical equipment" means equipment that:
2103
(i) can withstand repeated use;
2104
(ii) is primarily and customarily used to serve a medical purpose;
2105
(iii) generally is not useful to a person in the absence of illness or injury; and
2106
(iv) is not worn in or on the body.
2107
(b) "Durable medical equipment" includes parts used in the repair or replacement of the
2108
equipment described in Subsection (46)(a).
2109
(c) "Durable medical equipment" does not include mobility enhancing equipment.
2110
(47) "Electronic" means:
2111
(a) relating to technology; and
2112
(b) having:
2113
(i) electrical capabilities;
2114
(ii) digital capabilities;
2115
(iii) magnetic capabilities;
2116
(iv) wireless capabilities;
2117
(v) optical capabilities;
2118
(vi) electromagnetic capabilities; or
2119
(vii) capabilities similar to Subsections (47)(b)(i) through (vi).
2120
(48) "Electronic financial payment service" means an establishment:
2121
(a) within NAICS Code 522320, Financial Transactions Processing, Reserve, and
2122
Clearinghouse Activities, of the 2012 North American Industry Classification System
2123
of the federal Executive Office of the President, Office of Management and Budget;
- 63 - 1st Sub. (Green) S.B. 27 02-26 11:49
2124
and
2125
(b) that performs electronic financial payment services.
2126
(49) "Employee" means the same as that term is defined in Section 59-10-401.
2127
(50) "Fixed guideway" means a public transit facility that uses and occupies:
2128
(a) rail for the use of public transit; or
2129
(b) a separate right-of-way for the use of public transit.
2130
(51) "Fixed wing turbine powered aircraft" means an aircraft that:
2131
(a) is powered by turbine engines;
2132
(b) operates on jet fuel; and
2133
(c) has wings that are permanently attached to the fuselage of the aircraft.
2134
(52) "Fixed wireless service" means a telecommunications service that provides radio
2135
communication between fixed points.
2136
(53)(a) "Food and food ingredients" means substances:
2137
(i) regardless of whether the substances are in:
2138
(A) liquid form;
2139
(B) concentrated form;
2140
(C) solid form;
2141
(D) frozen form;
2142
(E) dried form; or
2143
(F) dehydrated form; and
2144
(ii) that are:
2145
(A) sold for:
2146
(I) ingestion by humans; or
2147
(II) chewing by humans; and
2148
(B) consumed for the substance's:
2149
(I) taste; or
2150
(II) nutritional value.
2151
(b) "Food and food ingredients" includes an item described in Subsection (99)(b)(iii).
2152
(c) "Food and food ingredients" does not include:
2153
(i) an alcoholic beverage;
2154
(ii) tobacco; or
2155
(iii) prepared food.
2156
(54)(a) "Fundraising sales" means sales:
2157
(i)(A) made by a school; or
- 64 - 02-26 11:49 1st Sub. (Green) S.B. 27
2158
(B) made by a school student;
2159
(ii) that are for the purpose of raising funds for the school to purchase equipment,
2160
materials, or provide transportation; and
2161
(iii) that are part of an officially sanctioned school activity.
2162
(b) For purposes of Subsection (54)(a)(iii), "officially sanctioned school activity" means
2163
a school activity:
2164
(i) that is conducted in accordance with a formal policy adopted by the school or
2165
school district governing the authorization and supervision of fundraising
2166
activities;
2167
(ii) that does not directly or indirectly compensate an individual teacher or other
2168
educational personnel by direct payment, commissions, or payment in kind; and
2169
(iii) the net or gross revenue from which is deposited in a dedicated account
2170
controlled by the school or school district.
2171
(55) "Geothermal energy" means energy contained in heat that continuously flows outward
2172
from the earth that is used as the sole source of energy to produce electricity.
2173
(56) "Governing board of the agreement" means the governing board of the agreement that
2174
is:
2175
(a) authorized to administer the agreement; and
2176
(b) established in accordance with the agreement.
2177
(57)(a) For purposes of Subsection 59-12-104(41), "governmental entity" means:
2178
(i) the executive branch of the state, including all departments, institutions, boards,
2179
divisions, bureaus, offices, commissions, and committees;
2180
(ii) the judicial branch of the state, including the courts, the Judicial Council, the
2181
Administrative Office of the Courts, and similar administrative units in the
2182
judicial branch;
2183
(iii) the legislative branch of the state, including the House of Representatives, the
2184
Senate, the Legislative Printing Office, the Office of Legislative Research and
2185
General Counsel, the Office of the Legislative Auditor General, and the Office of
2186
the Legislative Fiscal Analyst;
2187
(iv) the National Guard;
2188
(v) an independent entity as defined in Section 63E-1-102; or
2189
(vi) a political subdivision as defined in Section 17B-1-102.
2190
(b) "Governmental entity" does not include the state systems of public and higher
2191
education, including:
- 65 - 1st Sub. (Green) S.B. 27 02-26 11:49
2192
(i) a school;
2193
(ii) the State Board of Education;
2194
(iii) the Utah Board of Higher Education; or
2195
(iv) an institution of higher education described in Section 53B-1-102.
2196
(58) "Hydroelectric energy" means water used as the sole source of energy to produce
2197
electricity.
2198
(59) "Individual-owned shared vehicle" means the same as that term is defined in Section
2199
13-48a-101.
2200
(60) "Industrial use" means the use of natural gas, electricity, heat, coal, fuel oil, or other
2201
fuels:
2202
(a) in mining or extraction of minerals;
2203
(b) in agricultural operations to produce an agricultural product up to the time of harvest
2204
or placing the agricultural product into a storage facility, including:
2205
(i) commercial greenhouses;
2206
(ii) irrigation pumps;
2207
(iii) farm machinery;
2208
(iv) implements of husbandry as defined in Section 41-1a-102 that are not registered
2209
under Title 41, Chapter 1a, Part 2, Registration; and
2210
(v) other farming activities;
2211
(c) in manufacturing tangible personal property at an establishment described in:
2212
(i) SIC Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of
2213
the federal Executive Office of the President, Office of Management and Budget;
2214
or
2215
(ii) a NAICS code within NAICS Sector 31-33, Manufacturing, of the 2017 North
2216
American Industry Classification System of the federal Executive Office of the
2217
President, Office of Management and Budget;
2218
(d) by a scrap recycler if:
2219
(i) from a fixed location, the scrap recycler utilizes machinery or equipment to
2220
process one or more of the following items into prepared grades of processed
2221
materials for use in new products:
2222
(A) iron;
2223
(B) steel;
2224
(C) nonferrous metal;
2225
(D) paper;
- 66 - 02-26 11:49 1st Sub. (Green) S.B. 27
2226
(E) glass;
2227
(F) plastic;
2228
(G) textile; or
2229
(H) rubber; and
2230
(ii) the new products under Subsection (60)(d)(i) would otherwise be made with
2231
nonrecycled materials; or
2232
(e) in producing a form of energy or steam described in Subsection 54-2-1(3)(a) by a
2233
cogeneration facility as defined in Section 54-2-1.
2234
(61)(a) "Installation charge" means a charge for installing:
2235
(i) tangible personal property; or
2236
(ii) a product transferred electronically.
2237
(b) "Installation charge" does not include a charge for:
2238
(i) repairs or renovations of:
2239
(A) tangible personal property; or
2240
(B) a product transferred electronically; or
2241
(ii) attaching tangible personal property or a product transferred electronically:
2242
(A) to other tangible personal property; and
2243
(B) as part of a manufacturing or fabrication process.
2244
(62) "Institution of higher education" means an institution of higher education listed in
2245
Section 53B-2-101.
2246
(63)(a) "Lease" or "rental" means a transfer of possession or control of tangible personal
2247
property or a product transferred electronically for:
2248
(i)(A) a fixed term; or
2249
(B) an indeterminate term; and
2250
(ii) consideration.
2251
(b) "Lease" or "rental" includes:
2252
(i) an agreement covering a motor vehicle and trailer if the amount of consideration
2253
may be increased or decreased by reference to the amount realized upon sale or
2254
disposition of the property as defined in Section 7701(h)(1), Internal Revenue
2255
Code; and
2256
(ii) car sharing.
2257
(c) "Lease" or "rental" does not include:
2258
(i) a transfer of possession or control of property under a security agreement or
2259
deferred payment plan that requires the transfer of title upon completion of the
- 67 - 1st Sub. (Green) S.B. 27 02-26 11:49
2260
required payments;
2261
(ii) a transfer of possession or control of property under an agreement that requires
2262
the transfer of title:
2263
(A) upon completion of required payments; and
2264
(B) if the payment of an option price does not exceed the greater of:
2265
(I) $100; or
2266
(II) 1% of the total required payments; or
2267
(iii) providing tangible personal property along with an operator for a fixed period of
2268
time or an indeterminate period of time if the operator is necessary for equipment
2269
to perform as designed.
2270
(d) For purposes of Subsection (63)(c)(iii), an operator is necessary for equipment to
2271
perform as designed if the operator's duties exceed the:
2272
(i) set-up of tangible personal property;
2273
(ii) maintenance of tangible personal property; or
2274
(iii) inspection of tangible personal property.
2275
(64) "Lesson" means a fixed period of time for the duration of which a trained instructor:
2276
(a) is present with a student in person or by video; and
2277
(b) actively instructs the student, including by providing observation or feedback.
2278
(65) "Life science establishment" means an establishment in this state that is classified
2279
under the following NAICS codes of the 2007 North American Industry Classification
2280
System of the federal Executive Office of the President, Office of Management and
2281
Budget:
2282
(a) NAICS Code 33911, Medical Equipment and Supplies Manufacturing;
2283
(b) NAICS Code 334510, Electromedical and Electrotherapeutic Apparatus
2284
Manufacturing; or
2285
(c) NAICS Code 334517, Irradiation Apparatus Manufacturing.
2286
(66) "Life science research and development facility" means a facility owned, leased, or
2287
rented by a life science establishment if research and development is performed in 51%
2288
or more of the total area of the facility.
2289
(67) "Load and leave" means delivery to a purchaser by use of a tangible storage media if
2290
the tangible storage media is not physically transferred to the purchaser.
2291
(68) "Local taxing jurisdiction" means a:
2292
(a) county that is authorized to impose an agreement sales and use tax;
2293
(b) city that is authorized to impose an agreement sales and use tax; or
- 68 - 02-26 11:49 1st Sub. (Green) S.B. 27
2294
(c) town that is authorized to impose an agreement sales and use tax.
2295
(69) "Manufactured home" means the same as that term is defined in Section 15A-1-302.
2296
(70) "Manufacturing facility" means:
2297
(a) an establishment described in:
2298
(i) SIC Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of
2299
the federal Executive Office of the President, Office of Management and Budget;
2300
or
2301
(ii) a NAICS code within NAICS Sector 31-33, Manufacturing, of the 2017 North
2302
American Industry Classification System of the federal Executive Office of the
2303
President, Office of Management and Budget;
2304
(b) a scrap recycler if:
2305
(i) from a fixed location, the scrap recycler utilizes machinery or equipment to
2306
process one or more of the following items into prepared grades of processed
2307
materials for use in new products:
2308
(A) iron;
2309
(B) steel;
2310
(C) nonferrous metal;
2311
(D) paper;
2312
(E) glass;
2313
(F) plastic;
2314
(G) textile; or
2315
(H) rubber; and
2316
(ii) the new products under Subsection (70)(b)(i) would otherwise be made with
2317
nonrecycled materials; or
2318
(c) a cogeneration facility as defined in Section 54-2-1 if the cogeneration facility is
2319
placed in service on or after May 1, 2006.
2320
(71)(a) "Marketplace" means a physical or electronic place, platform, or forum where
2321
tangible personal property, a product transferred electronically, or a service is offered
2322
for sale.
2323
(b) "Marketplace" includes a store, a booth, an Internet website, a catalog, or a dedicated
2324
sales software application.
2325
(72)(a) "Marketplace facilitator" means a person, including an affiliate of the person,
2326
that enters into a contract, an agreement, or otherwise with sellers, for consideration,
2327
to facilitate the sale of a seller's product through a marketplace that the person owns,
- 69 - 1st Sub. (Green) S.B. 27 02-26 11:49
2328
operates, or controls and that directly or indirectly:
2329
(i) does any of the following:
2330
(A) lists, makes available, or advertises tangible personal property, a product
2331
transferred electronically, or a service for sale by a marketplace seller on a
2332
marketplace that the person owns, operates, or controls;
2333
(B) facilitates the sale of a marketplace seller's tangible personal property, product
2334
transferred electronically, or service by transmitting or otherwise
2335
communicating an offer or acceptance of a retail sale between the marketplace
2336
seller and a purchaser using the marketplace;
2337
(C) owns, rents, licenses, makes available, or operates any electronic or physical
2338
infrastructure or any property, process, method, copyright, trademark, or patent
2339
that connects a marketplace seller to a purchaser for the purpose of making a
2340
retail sale of tangible personal property, a product transferred electronically, or
2341
a service;
2342
(D) provides a marketplace for making, or otherwise facilitates, a retail sale of
2343
tangible personal property, a product transferred electronically, or a service,
2344
regardless of ownership or control of the tangible personal property, the
2345
product transferred electronically, or the service that is the subject of the retail
2346
sale;
2347
(E) provides software development or research and development activities related
2348
to any activity described in this Subsection (72)(a)(i), if the software
2349
development or research and development activity is directly related to the
2350
person's marketplace;
2351
(F) provides or offers fulfillment or storage services for a marketplace seller;
2352
(G) sets prices for the sale of tangible personal property, a product transferred
2353
electronically, or a service by a marketplace seller;
2354
(H) provides or offers customer service to a marketplace seller or a marketplace
2355
seller's purchaser or accepts or assists with taking orders, returns, or exchanges
2356
of tangible personal property, a product transferred electronically, or a service
2357
sold by a marketplace seller on the person's marketplace; or
2358
(I) brands or otherwise identifies sales as those of the person; and
2359
(ii) does any of the following:
2360
(A) collects the sales price or purchase price of a retail sale of tangible personal
2361
property, a product transferred electronically, or a service;
- 70 - 02-26 11:49 1st Sub. (Green) S.B. 27
2362
(B) provides payment processing services for a retail sale of tangible personal
2363
property, a product transferred electronically, or a service;
2364
(C) charges, collects, or otherwise receives a selling fee, listing fee, referral fee,
2365
closing fee, a fee for inserting or making available tangible personal property, a
2366
product transferred electronically, or a service on the person's marketplace, or
2367
other consideration for the facilitation of a retail sale of tangible personal
2368
property, a product transferred electronically, or a service, regardless of
2369
ownership or control of the tangible personal property, the product transferred
2370
electronically, or the service that is the subject of the retail sale;
2371
(D) through terms and conditions, an agreement, or another arrangement with a
2372
third person, collects payment from a purchase for a retail sale of tangible
2373
personal property, a product transferred electronically, or a service and
2374
transmits that payment to the marketplace seller, regardless of whether the
2375
third person receives compensation or other consideration in exchange for the
2376
service; or
2377
(E) provides a virtual currency for a purchaser to use to purchase tangible personal
2378
property, a product transferred electronically, or service offered for sale.
2379
(b) "Marketplace facilitator" does not include:
2380
(i) a person that only provides payment processing services; or
2381
(ii) a person described in Subsection (72)(a) to the extent the person is facilitating a
2382
sale for a seller that is a restaurant as defined in Section 59-12-602.
2383
(73) "Marketplace seller" means a seller that makes one or more retail sales through a
2384
marketplace that a marketplace facilitator owns, operates, or controls, regardless of
2385
whether the seller is required to be registered to collect and remit the tax under this part.
2386
(74) "Member of the immediate family of the producer" means a person who is related to a
2387
producer described in Subsection 59-12-104(20)(a) as a:
2388
(a) child or stepchild, regardless of whether the child or stepchild is:
2389
(i) an adopted child or adopted stepchild; or
2390
(ii) a foster child or foster stepchild;
2391
(b) grandchild or stepgrandchild;
2392
(c) grandparent or stepgrandparent;
2393
(d) nephew or stepnephew;
2394
(e) niece or stepniece;
2395
(f) parent or stepparent;
- 71 - 1st Sub. (Green) S.B. 27 02-26 11:49
2396
(g) sibling or stepsibling;
2397
(h) spouse;
2398
(i) person who is the spouse of a person described in Subsections (74)(a) through (g); or
2399
(j) person similar to a person described in Subsections (74)(a) through (i) as determined
2400
by the commission by rule made in accordance with Title 63G, Chapter 3, Utah
2401
Administrative Rulemaking Act.
2402
(75) "Mobile home" means the same as that term is defined in Section 15A-1-302.
2403
(76) "Mobile telecommunications service" means the same as that term is defined in the
2404
Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
2405
(77)(a) "Mobile wireless service" means a telecommunications service, regardless of the
2406
technology used, if:
2407
(i) the origination point of the conveyance, routing, or transmission is not fixed;
2408
(ii) the termination point of the conveyance, routing, or transmission is not fixed; or
2409
(iii) the origination point described in Subsection (77)(a)(i) and the termination point
2410
described in Subsection (77)(a)(ii) are not fixed.
2411
(b) "Mobile wireless service" includes a telecommunications service that is provided by
2412
a commercial mobile radio service provider.
2413
(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2414
commission may by rule define "commercial mobile radio service provider."
2415
(78)(a) "Mobility enhancing equipment" means equipment that is:
2416
(i) primarily and customarily used to provide or increase the ability to move from one
2417
place to another;
2418
(ii) appropriate for use in a:
2419
(A) home; or
2420
(B) motor vehicle; and
2421
(iii) not generally used by persons with normal mobility.
2422
(b) "Mobility enhancing equipment" includes parts used in the repair or replacement of
2423
the equipment described in Subsection (78)(a).
2424
(c) "Mobility enhancing equipment" does not include:
2425
(i) a motor vehicle;
2426
(ii) equipment on a motor vehicle if that equipment is normally provided by the
2427
motor vehicle manufacturer;
2428
(iii) durable medical equipment; or
2429
(iv) a prosthetic device.
- 72 - 02-26 11:49 1st Sub. (Green) S.B. 27
2430
(79) "Model 1 seller" means a seller registered under the agreement that has selected a
2431
certified service provider as the seller's agent to perform the seller's sales and use tax
2432
functions for agreement sales and use taxes, as outlined in the contract between the
2433
governing board of the agreement and the certified service provider, other than the
2434
seller's obligation under Section 59-12-124 to remit a tax on the seller's own purchases.
2435
(80) "Model 2 seller" means a seller registered under the agreement that:
2436
(a) except as provided in Subsection (80)(b), has selected a certified automated system
2437
to perform the seller's sales tax functions for agreement sales and use taxes; and
2438
(b) retains responsibility for remitting all of the sales tax:
2439
(i) collected by the seller; and
2440
(ii) to the appropriate local taxing jurisdiction.
2441
(81)(a) Subject to Subsection (81)(b), "model 3 seller" means a seller registered under
2442
the agreement that has:
2443
(i) sales in at least five states that are members of the agreement;
2444
(ii) total annual sales revenue of at least $500,000,000;
2445
(iii) a proprietary system that calculates the amount of tax:
2446
(A) for an agreement sales and use tax; and
2447
(B) due to each local taxing jurisdiction; and
2448
(iv) entered into a performance agreement with the governing board of the agreement.
2449
(b) For purposes of Subsection (81)(a), "model 3 seller" includes an affiliated group of
2450
sellers using the same proprietary system.
2451
(82) "Model 4 seller" means a seller that is registered under the agreement and is not a
2452
model 1 seller, model 2 seller, or model 3 seller.
2453
(83) "Modular home" means a modular unit as defined in Section 15A-1-302.
2454
(84) "Motor vehicle" means the same as that term is defined in Section 41-1a-102.
2455
(85) "Oil sands" means impregnated bituminous sands that:
2456
(a) contain a heavy, thick form of petroleum that is released when heated, mixed with
2457
other hydrocarbons, or otherwise treated;
2458
(b) yield mixtures of liquid hydrocarbon; and
2459
(c) require further processing other than mechanical blending before becoming finished
2460
petroleum products.
2461
(86) "Oil shale" means a group of fine black to dark brown shales containing kerogen
2462
material that yields petroleum upon heating and distillation.
2463
(87) "Optional computer software maintenance contract" means a computer software
- 73 - 1st Sub. (Green) S.B. 27 02-26 11:49
2464
maintenance contract that a customer is not obligated to purchase as a condition to the
2465
retail sale of computer software.
2466
(88)(a) "Other fuels" means products that burn independently to produce heat or energy.
2467
(b) "Other fuels" includes oxygen when it is used in the manufacturing of tangible
2468
personal property.
2469
(89)(a) "Paging service" means a telecommunications service that provides transmission
2470
of a coded radio signal for the purpose of activating a specific pager.
2471
(b) For purposes of Subsection (89)(a), the transmission of a coded radio signal includes
2472
a transmission by message or sound.
2473
(90) "Pawn transaction" means the same as that term is defined in Section 13-32a-102.
2474
(91) "Pawnbroker" means the same as that term is defined in Section 13-32a-102.
2475
(92)(a) "Permanently attached to real property" means that for tangible personal property
2476
attached to real property:
2477
(i) the attachment of the tangible personal property to the real property:
2478
(A) is essential to the use of the tangible personal property; and
2479
(B) suggests that the tangible personal property will remain attached to the real
2480
property in the same place over the useful life of the tangible personal
2481
property; or
2482
(ii) if the tangible personal property is detached from the real property, the
2483
detachment would:
2484
(A) cause substantial damage to the tangible personal property; or
2485
(B) require substantial alteration or repair of the real property to which the
2486
tangible personal property is attached.
2487
(b) "Permanently attached to real property" includes:
2488
(i) the attachment of an accessory to the tangible personal property if the accessory is:
2489
(A) essential to the operation of the tangible personal property; and
2490
(B) attached only to facilitate the operation of the tangible personal property;
2491
(ii) a temporary detachment of tangible personal property from real property for a
2492
repair or renovation if the repair or renovation is performed where the tangible
2493
personal property and real property are located; or
2494
(iii) property attached to oil, gas, or water pipelines, except for the property listed in
2495
Subsection (92)(c)(iii) or (iv).
2496
(c) "Permanently attached to real property" does not include:
2497
(i) the attachment of portable or movable tangible personal property to real property
- 74 - 02-26 11:49 1st Sub. (Green) S.B. 27
2498
if that portable or movable tangible personal property is attached to real property
2499
only for:
2500
(A) convenience;
2501
(B) stability; or
2502
(C) for an obvious temporary purpose;
2503
(ii) the detachment of tangible personal property from real property except for the
2504
detachment described in Subsection (92)(b)(ii);
2505
(iii) an attachment of the following tangible personal property to real property if the
2506
attachment to real property is only through a line that supplies water, electricity,
2507
gas, telecommunications, cable, or supplies a similar item as determined by the
2508
commission by rule made in accordance with Title 63G, Chapter 3, Utah
2509
Administrative Rulemaking Act:
2510
(A) a computer;
2511
(B) a telephone;
2512
(C) a television; or
2513
(D) tangible personal property similar to Subsections (92)(c)(iii)(A) through (C)
2514
as determined by the commission by rule made in accordance with Title 63G,
2515
Chapter 3, Utah Administrative Rulemaking Act; or
2516
(iv) an item listed in Subsection (137)(c).
2517
(93) "Person" includes any individual, firm, partnership, joint venture, association,
2518
corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city,
2519
municipality, district, or other local governmental entity of the state, or any group or
2520
combination acting as a unit.
2521
(94) "Place of primary use":
2522
(a) for telecommunications service other than mobile telecommunications service,
2523
means the street address representative of where the customer's use of the
2524
telecommunications service primarily occurs, which shall be:
2525
(i) the residential street address of the customer; or
2526
(ii) the primary business street address of the customer; or
2527
(b) for mobile telecommunications service, means the same as that term is defined in the
2528
Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
2529
(95)(a) "Postpaid calling service" means a telecommunications service a person obtains
2530
by making a payment on a call-by-call basis:
2531
(i) through the use of a:
- 75 - 1st Sub. (Green) S.B. 27 02-26 11:49
2532
(A) bank card;
2533
(B) credit card;
2534
(C) debit card; or
2535
(D) travel card; or
2536
(ii) by a charge made to a telephone number that is not associated with the origination
2537
or termination of the telecommunications service.
2538
(b) "Postpaid calling service" includes a service, except for a prepaid wireless calling
2539
service, that would be a prepaid wireless calling service if the service were
2540
exclusively a telecommunications service.
2541
(96) "Postproduction" means an activity related to the finishing or duplication of a medium
2542
described in Subsection 59-12-104(54)(a).
2543
(97) "Prepaid calling service" means a telecommunications service:
2544
(a) that allows a purchaser access to telecommunications service that is exclusively
2545
telecommunications service;
2546
(b) that:
2547
(i) is paid for in advance; and
2548
(ii) enables the origination of a call using an:
2549
(A) access number; or
2550
(B) authorization code;
2551
(c) that is dialed:
2552
(i) manually; or
2553
(ii) electronically; and
2554
(d) sold in predetermined units or dollars that decline:
2555
(i) by a known amount; and
2556
(ii) with use.
2557
(98) "Prepaid wireless calling service" means a telecommunications service:
2558
(a) that provides the right to utilize:
2559
(i) mobile wireless service; and
2560
(ii) other service that is not a telecommunications service, including:
2561
(A) the download of a product transferred electronically;
2562
(B) a content service; or
2563
(C) an ancillary service;
2564
(b) that:
2565
(i) is paid for in advance; and
- 76 - 02-26 11:49 1st Sub. (Green) S.B. 27
2566
(ii) enables the origination of a call using an:
2567
(A) access number; or
2568
(B) authorization code;
2569
(c) that is dialed:
2570
(i) manually; or
2571
(ii) electronically; and
2572
(d) sold in predetermined units or dollars that decline:
2573
(i) by a known amount; and
2574
(ii) with use.
2575
(99)(a) "Prepared food" means:
2576
(i) food:
2577
(A) sold in a heated state; or
2578
(B) heated by a seller;
2579
(ii) two or more food ingredients mixed or combined by the seller for sale as a single
2580
item; or
2581
(iii) except as provided in Subsection (99)(c), food sold with an eating utensil
2582
provided by the seller, including a:
2583
(A) plate;
2584
(B) knife;
2585
(C) fork;
2586
(D) spoon;
2587
(E) glass;
2588
(F) cup;
2589
(G) napkin; or
2590
(H) straw.
2591
(b) "Prepared food" does not include:
2592
(i) food that a seller only:
2593
(A) cuts;
2594
(B) repackages; or
2595
(C) pasteurizes;
2596
(ii)(A) the following:
2597
(I) raw egg;
2598
(II) raw fish;
2599
(III) raw meat;
- 77 - 1st Sub. (Green) S.B. 27 02-26 11:49
2600
(IV) raw poultry; or
2601
(V) a food containing an item described in Subsections (99)(b)(ii)(A)(I)
2602
through (IV); and
2603
(B) if the Food and Drug Administration recommends in Chapter 3, Part 401.11 of
2604
the Food and Drug Administration's Food Code that a consumer cook the items
2605
described in Subsection (99)(b)(ii)(A) to prevent food borne illness; or
2606
(iii) the following if sold without eating utensils provided by the seller:
2607
(A) food and food ingredients sold by a seller if the seller's proper primary
2608
classification under the 2002 North American Industry Classification System
2609
of the federal Executive Office of the President, Office of Management and
2610
Budget, is manufacturing in Sector 311, Food Manufacturing, except for
2611
Subsector 3118, Bakeries and Tortilla Manufacturing;
2612
(B) food and food ingredients sold in an unheated state:
2613
(I) by weight or volume; and
2614
(II) as a single item; or
2615
(C) a bakery item, including:
2616
(I) a bagel;
2617
(II) a bar;
2618
(III) a biscuit;
2619
(IV) bread;
2620
(V) a bun;
2621
(VI) a cake;
2622
(VII) a cookie;
2623
(VIII) a croissant;
2624
(IX) a danish;
2625
(X) a donut;
2626
(XI) a muffin;
2627
(XII) a pastry;
2628
(XIII) a pie;
2629
(XIV) a roll;
2630
(XV) a tart;
2631
(XVI) a torte; or
2632
(XVII) a tortilla.
2633
(c) An eating utensil provided by the seller does not include the following used to
- 78 - 02-26 11:49 1st Sub. (Green) S.B. 27
2634
transport the food:
2635
(i) a container; or
2636
(ii) packaging.
2637
(100) "Prescription" means an order, formula, or recipe that is issued:
2638
(a)(i) orally;
2639
(ii) in writing;
2640
(iii) electronically; or
2641
(iv) by any other manner of transmission; and
2642
(b) by a licensed practitioner authorized by the laws of a state.
2643
(101)(a) "Prewritten computer software" means computer software that is not designed
2644
and developed:
2645
(i) by the author or other creator of the computer software; and
2646
(ii) to the specifications of a specific purchaser.
2647
(b) "Prewritten computer software" includes:
2648
(i) a prewritten upgrade to computer software if the prewritten upgrade to the
2649
computer software is not designed and developed:
2650
(A) by the author or other creator of the computer software; and
2651
(B) to the specifications of a specific purchaser;
2652
(ii) computer software designed and developed by the author or other creator of the
2653
computer software to the specifications of a specific purchaser if the computer
2654
software is sold to a person other than the purchaser; or
2655
(iii) except as provided in Subsection (101)(c), prewritten computer software or a
2656
prewritten portion of prewritten computer software:
2657
(A) that is modified or enhanced to any degree; and
2658
(B) if the modification or enhancement described in Subsection (101)(b)(iii)(A) is
2659
designed and developed to the specifications of a specific purchaser.
2660
(c) "Prewritten computer software" does not include a modification or enhancement
2661
described in Subsection (101)(b)(iii) if the charges for the modification or
2662
enhancement are:
2663
(i) reasonable; and
2664
(ii) subject to Subsections 59-12-103(2)(f)(ii) and (2)(g)(i), separately stated on the
2665
invoice or other statement of price provided to the purchaser at the time of sale or
2666
later, as demonstrated by:
2667
(A) the books and records the seller keeps at the time of the transaction in the
- 79 - 1st Sub. (Green) S.B. 27 02-26 11:49
2668
regular course of business, including books and records the seller keeps at the
2669
time of the transaction in the regular course of business for nontax purposes;
2670
(B) a preponderance of the facts and circumstances at the time of the transaction;
2671
and
2672
(C) the understanding of all of the parties to the transaction.
2673
(102)(a) "Private communications service" means a telecommunications service:
2674
(i) that entitles a customer to exclusive or priority use of one or more
2675
communications channels between or among termination points; and
2676
(ii) regardless of the manner in which the one or more communications channels are
2677
connected.
2678
(b) "Private communications service" includes the following provided in connection
2679
with the use of one or more communications channels:
2680
(i) an extension line;
2681
(ii) a station;
2682
(iii) switching capacity; or
2683
(iv) another associated service that is provided in connection with the use of one or
2684
more communications channels as defined in Section 59-12-215.
2685
(103)(a) "Product transferred electronically" means a product transferred electronically
2686
that would be subject to a tax under this chapter if that product was transferred in a
2687
manner other than electronically.
2688
(b) "Product transferred electronically" does not include:
2689
(i) an ancillary service;
2690
(ii) computer software; or
2691
(iii) a telecommunications service.
2692
(104)(a) "Prosthetic device" means a device that is worn on or in the body to:
2693
(i) artificially replace a missing portion of the body;
2694
(ii) prevent or correct a physical deformity or physical malfunction; or
2695
(iii) support a weak or deformed portion of the body.
2696
(b) "Prosthetic device" includes:
2697
(i) parts used in the repairs or renovation of a prosthetic device;
2698
(ii) replacement parts for a prosthetic device;
2699
(iii) a dental prosthesis; or
2700
(iv) a hearing aid.
2701
(c) "Prosthetic device" does not include:
- 80 - 02-26 11:49 1st Sub. (Green) S.B. 27
2702
(i) corrective eyeglasses; or
2703
(ii) contact lenses.
2704
(105)(a) "Protective equipment" means an item:
2705
(i) for human wear; and
2706
(ii) that is:
2707
(A) designed as protection:
2708
(I) to the wearer against injury or disease; or
2709
(II) against damage or injury of other persons or property; and
2710
(B) not suitable for general use.
2711
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2712
commission shall make rules:
2713
(i) listing the items that constitute "protective equipment"; and
2714
(ii) that are consistent with the list of items that constitute "protective equipment"
2715
under the agreement.
2716
(106)(a) For purposes of Subsection 59-12-104(41), "publication" means any written or
2717
printed matter, other than a photocopy:
2718
(i) regardless of:
2719
(A) characteristics;
2720
(B) copyright;
2721
(C) form;
2722
(D) format;
2723
(E) method of reproduction; or
2724
(F) source; and
2725
(ii) made available in printed or electronic format.
2726
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2727
commission may by rule define the term "photocopy."
2728
(107)(a) "Purchase price" and "sales price" mean the total amount of consideration:
2729
(i) valued in money; and
2730
(ii) for which tangible personal property, a product transferred electronically, or
2731
services are:
2732
(A) sold;
2733
(B) leased; or
2734
(C) rented.
2735
(b) "Purchase price" and "sales price" include:
- 81 - 1st Sub. (Green) S.B. 27 02-26 11:49
2736
(i) the seller's cost of the tangible personal property, a product transferred
2737
electronically, or services sold;
2738
(ii) expenses of the seller, including:
2739
(A) the cost of materials used;
2740
(B) a labor cost;
2741
(C) a service cost;
2742
(D) interest;
2743
(E) a loss;
2744
(F) the cost of transportation to the seller; or
2745
(G) a tax imposed on the seller;
2746
(iii) a charge by the seller for any service necessary to complete the sale; or
2747
(iv) consideration a seller receives from a person other than the purchaser if:
2748
(A)(I) the seller actually receives consideration from a person other than the
2749
purchaser; and
2750
(II) the consideration described in Subsection (107)(b)(iv)(A)(I) is directly
2751
related to a price reduction or discount on the sale;
2752
(B) the seller has an obligation to pass the price reduction or discount through to
2753
the purchaser;
2754
(C) the amount of the consideration attributable to the sale is fixed and
2755
determinable by the seller at the time of the sale to the purchaser; and
2756
(D)(I)(Aa) the purchaser presents a certificate, coupon, or other
2757
documentation to the seller to claim a price reduction or discount; and
2758
(Bb) a person other than the seller authorizes, distributes, or grants the
2759
certificate, coupon, or other documentation with the understanding that
2760
the person other than the seller will reimburse any seller to whom the
2761
certificate, coupon, or other documentation is presented;
2762
(II) the purchaser identifies that purchaser to the seller as a member of a group
2763
or organization allowed a price reduction or discount, except that a
2764
preferred customer card that is available to any patron of a seller does not
2765
constitute membership in a group or organization allowed a price reduction
2766
or discount; or
2767
(III) the price reduction or discount is identified as a third party price reduction
2768
or discount on the:
2769
(Aa) invoice the purchaser receives; or
- 82 - 02-26 11:49 1st Sub. (Green) S.B. 27
2770
(Bb) certificate, coupon, or other documentation the purchaser presents.
2771
(c) "Purchase price" and "sales price" do not include:
2772
(i) a discount:
2773
(A) in a form including:
2774
(I) cash;
2775
(II) term; or
2776
(III) coupon;
2777
(B) that is allowed by a seller;
2778
(C) taken by a purchaser on a sale; and
2779
(D) that is not reimbursed by a third party; or
2780
(ii) subject to Subsections 59-12-103(2)(f)(ii) and (2)(g)(i), the following if
2781
separately stated on an invoice, bill of sale, or similar document provided to the
2782
purchaser at the time of sale or later, as demonstrated by the books and records the
2783
seller keeps at the time of the transaction in the regular course of business,
2784
including books and records the seller keeps at the time of the transaction in the
2785
regular course of business for nontax purposes, by a preponderance of the facts
2786
and circumstances at the time of the transaction, and by the understanding of all of
2787
the parties to the transaction:
2788
(A) the following from credit extended on the sale of tangible personal property or
2789
services:
2790
(I) a carrying charge;
2791
(II) a financing charge; or
2792
(III) an interest charge;
2793
(B) a delivery charge;
2794
(C) an installation charge;
2795
(D) a manufacturer rebate on a motor vehicle; or
2796
(E) a tax or fee legally imposed directly on the consumer.
2797
(108) "Purchaser" means a person to whom:
2798
(a) a sale of tangible personal property is made;
2799
(b) a product is transferred electronically; or
2800
(c) a service is furnished.
2801
(109) "Qualifying data center" means a data center facility that:
2802
(a) houses a group of networked server computers in one physical location in order to
2803
disseminate, manage, and store data and information;
- 83 - 1st Sub. (Green) S.B. 27 02-26 11:49
2804
(b) is located in the state;
2805
(c) is a new operation constructed on or after July 1, 2016;
2806
(d) consists of one or more buildings that total 150,000 or more square feet;
2807
(e) is owned or leased by:
2808
(i) the operator of the data center facility; or
2809
(ii) a person under common ownership, as defined in Section 59-7-101, of the
2810
operator of the data center facility; and
2811
(f) is located on one or more parcels of land that are owned or leased by:
2812
(i) the operator of the data center facility; or
2813
(ii) a person under common ownership, as defined in Section 59-7-101, of the
2814
operator of the data center facility.
2815
(110) "Regularly rented" means:
2816
(a) rented to a guest for value three or more times during a calendar year; or
2817
(b) advertised or held out to the public as a place that is regularly rented to guests for
2818
value.
2819
(111) "Rental" means the same as that term is defined in Subsection (63).
2820
(112)(a) "Repairs or renovations of tangible personal property" means:
2821
(i) a repair or renovation of tangible personal property that is not permanently
2822
attached to real property; or
2823
(ii) attaching tangible personal property or a product transferred electronically to
2824
other tangible personal property or detaching tangible personal property or a
2825
product transferred electronically from other tangible personal property if:
2826
(A) the other tangible personal property to which the tangible personal property or
2827
product transferred electronically is attached or from which the tangible
2828
personal property or product transferred electronically is detached is not
2829
permanently attached to real property; and
2830
(B) the attachment of tangible personal property or a product transferred
2831
electronically to other tangible personal property or detachment of tangible
2832
personal property or a product transferred electronically from other tangible
2833
personal property is made in conjunction with a repair or replacement of
2834
tangible personal property or a product transferred electronically.
2835
(b) "Repairs or renovations of tangible personal property" does not include:
2836
(i) attaching prewritten computer software to other tangible personal property if the
2837
other tangible personal property to which the prewritten computer software is
- 84 - 02-26 11:49 1st Sub. (Green) S.B. 27
2838
attached is not permanently attached to real property; or
2839
(ii) detaching prewritten computer software from other tangible personal property if
2840
the other tangible personal property from which the prewritten computer software
2841
is detached is not permanently attached to real property.
2842
(113) "Research and development" means the process of inquiry or experimentation aimed
2843
at the discovery of facts, devices, technologies, or applications and the process of
2844
preparing those devices, technologies, or applications for marketing.
2845
(114)(a) "Residential telecommunications services" means a telecommunications service
2846
or an ancillary service that is provided to an individual for personal use:
2847
(i) at a residential address; or
2848
(ii) at an institution, including a nursing home or a school, if the telecommunications
2849
service or ancillary service is provided to and paid for by the individual residing at
2850
the institution rather than the institution.
2851
(b) For purposes of Subsection (114)(a)(i), a residential address includes an:
2852
(i) apartment; or
2853
(ii) other individual dwelling unit.
2854
(115) "Residential use" means the use in or around a home, apartment building, sleeping
2855
quarters, and similar facilities or accommodations.
2856
(116) "Retail sale" or "sale at retail" means a sale, lease, or rental for a purpose other than:
2857
(a) resale;
2858
(b) sublease; or
2859
(c) subrent.
2860
(117)(a) "Retailer" means any person, unless prohibited by the Constitution of the
2861
United States or federal law, that is engaged in a regularly organized business in
2862
tangible personal property or any other taxable transaction under Subsection
2863
59-12-103(1), and who is selling to the user or consumer and not for resale.
2864
(b) "Retailer" includes commission merchants, auctioneers, and any person regularly
2865
engaged in the business of selling to users or consumers within the state.
2866
(118)(a) "Sale" means any transfer of title, exchange, or barter, conditional or otherwise,
2867
in any manner, of tangible personal property or any other taxable transaction under
2868
Subsection 59-12-103(1), for consideration.
2869
(b) "Sale" includes:
2870
(i) installment and credit sales;
2871
(ii) any closed transaction constituting a sale;
- 85 - 1st Sub. (Green) S.B. 27 02-26 11:49
2872
(iii) any sale of electrical energy, gas, services, or entertainment taxable under this
2873
chapter;
2874
(iv) any transaction if the possession of property is transferred but the seller retains
2875
the title as security for the payment of the price; and
2876
(v) any transaction under which right to possession, operation, or use of any article of
2877
tangible personal property is granted under a lease or contract and the transfer of
2878
possession would be taxable if an outright sale were made.
2879
(119) "Sale at retail" means the same as that term is defined in Subsection (116).
2880
(120) "Sale-leaseback transaction" means a transaction by which title to tangible personal
2881
property or a product transferred electronically that is subject to a tax under this chapter
2882
is transferred:
2883
(a) by a purchaser-lessee;
2884
(b) to a lessor;
2885
(c) for consideration; and
2886
(d) if:
2887
(i) the purchaser-lessee paid sales and use tax on the purchaser-lessee's initial
2888
purchase of the tangible personal property or product transferred electronically;
2889
(ii) the sale of the tangible personal property or product transferred electronically to
2890
the lessor is intended as a form of financing:
2891
(A) for the tangible personal property or product transferred electronically; and
2892
(B) to the purchaser-lessee; and
2893
(iii) in accordance with generally accepted accounting principles, the
2894
purchaser-lessee is required to:
2895
(A) capitalize the tangible personal property or product transferred electronically
2896
for financial reporting purposes; and
2897
(B) account for the lease payments as payments made under a financing
2898
arrangement.
2899
(121) "Sales price" means the same as that term is defined in Subsection (107).
2900
(122)(a) "Sales relating to schools" means the following sales by, amounts paid to, or
2901
amounts charged by a school:
2902
(i) sales that are directly related to the school's educational functions or activities
2903
including:
2904
(A) the sale of:
2905
(I) textbooks;
- 86 - 02-26 11:49 1st Sub. (Green) S.B. 27
2906
(II) textbook fees;
2907
(III) laboratory fees;
2908
(IV) laboratory supplies; or
2909
(V) safety equipment;
2910
(B) the sale of a uniform, protective equipment, or sports or recreational
2911
equipment that:
2912
(I) a student is specifically required to wear as a condition of participation in a
2913
school-related event or school-related activity; and
2914
(II) is not readily adaptable to general or continued usage to the extent that it
2915
takes the place of ordinary clothing;
2916
(C) sales of the following if the net or gross revenue generated by the sales is
2917
deposited into a school district fund or school fund dedicated to school meals:
2918
(I) food and food ingredients; or
2919
(II) prepared food; or
2920
(D) transportation charges for official school activities; or
2921
(ii) amounts paid to or amounts charged by a school for admission to a school-related
2922
event or school-related activity.
2923
(b) "Sales relating to schools" does not include:
2924
(i) bookstore sales of items that are not educational materials or supplies;
2925
(ii) except as provided in Subsection (122)(a)(i)(B):
2926
(A) clothing;
2927
(B) clothing accessories or equipment;
2928
(C) protective equipment; or
2929
(D) sports or recreational equipment; or
2930
(iii) amounts paid to or amounts charged by a school for admission to a
2931
school-related event or school-related activity if the amounts paid or charged are
2932
passed through to a person:
2933
(A) other than a:
2934
(I) school;
2935
(II) nonprofit organization authorized by a school board or a governing body of
2936
a private school to organize and direct a competitive secondary school
2937
activity; or
2938
(III) nonprofit association authorized by a school board or a governing body of
2939
a private school to organize and direct a competitive secondary school
- 87 - 1st Sub. (Green) S.B. 27 02-26 11:49
2940
activity; and
2941
(B) that is required to collect sales and use taxes under this chapter.
2942
(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2943
commission may make rules defining the term "passed through."
2944
(123) For purposes of this section and Section 59-12-104, "school" means:
2945
(a) an elementary school or a secondary school that:
2946
(i) is a:
2947
(A) public school; or
2948
(B) private school; and
2949
(ii) provides instruction for one or more grades kindergarten through 12; or
2950
(b) a public school district.
2951
(124)(a) "Seller" means a person that makes a sale, lease, or rental of:
2952
(i) tangible personal property;
2953
(ii) a product transferred electronically; or
2954
(iii) a service.
2955
(b) "Seller" includes a marketplace facilitator.
2956
(125)(a) "Semiconductor fabricating, processing, research, or development materials"
2957
means tangible personal property or a product transferred electronically if the
2958
tangible personal property or product transferred electronically is:
2959
(i) used primarily in the process of:
2960
(A)(I) manufacturing a semiconductor;
2961
(II) fabricating a semiconductor; or
2962
(III) research or development of a:
2963
(Aa) semiconductor; or
2964
(Bb) semiconductor manufacturing process; or
2965
(B) maintaining an environment suitable for a semiconductor; or
2966
(ii) consumed primarily in the process of:
2967
(A)(I) manufacturing a semiconductor;
2968
(II) fabricating a semiconductor; or
2969
(III) research or development of a:
2970
(Aa) semiconductor; or
2971
(Bb) semiconductor manufacturing process; or
2972
(B) maintaining an environment suitable for a semiconductor.
2973
(b) "Semiconductor fabricating, processing, research, or development materials"
- 88 - 02-26 11:49 1st Sub. (Green) S.B. 27
2974
includes:
2975
(i) parts used in the repairs or renovations of tangible personal property or a product
2976
transferred electronically described in Subsection (125)(a); or
2977
(ii) a chemical, catalyst, or other material used to:
2978
(A) produce or induce in a semiconductor a:
2979
(I) chemical change; or
2980
(II) physical change;
2981
(B) remove impurities from a semiconductor; or
2982
(C) improve the marketable condition of a semiconductor.
2983
(126) "Senior citizen center" means a facility having the primary purpose of providing
2984
services to the aged as defined in Section 26B-6-101.
2985
(127) "Shared vehicle" means the same as that term is defined in Section 13-48a-101.
2986
(128) "Shared vehicle driver" means the same as that term is defined in Section 13-48a-101.
2987
(129) "Shared vehicle owner" means the same as that term is defined in Section 13-48a-101.
2988
(130)(a) Subject to Subsections (130)(b) and (c), "short-term lodging consumable"
2989
means tangible personal property that:
2990
(i) a business that provides accommodations and services described in Subsection
2991
59-12-103(1)(i) purchases as part of a transaction to provide the accommodations
2992
and services to a purchaser;
2993
(ii) is intended to be consumed by the purchaser; and
2994
(iii) is:
2995
(A) included in the purchase price of the accommodations and services; and
2996
(B) not separately stated on an invoice, bill of sale, or other similar document
2997
provided to the purchaser.
2998
(b) "Short-term lodging consumable" includes:
2999
(i) a beverage;
3000
(ii) a brush or comb;
3001
(iii) a cosmetic;
3002
(iv) a hair care product;
3003
(v) lotion;
3004
(vi) a magazine;
3005
(vii) makeup;
3006
(viii) a meal;
3007
(ix) mouthwash;
- 89 - 1st Sub. (Green) S.B. 27 02-26 11:49
3008
(x) nail polish remover;
3009
(xi) a newspaper;
3010
(xii) a notepad;
3011
(xiii) a pen;
3012
(xiv) a pencil;
3013
(xv) a razor;
3014
(xvi) saline solution;
3015
(xvii) a sewing kit;
3016
(xviii) shaving cream;
3017
(xix) a shoe shine kit;
3018
(xx) a shower cap;
3019
(xxi) a snack item;
3020
(xxii) soap;
3021
(xxiii) toilet paper;
3022
(xxiv) a toothbrush;
3023
(xxv) toothpaste; or
3024
(xxvi) an item similar to Subsections (130)(b)(i) through (xxv) as the commission
3025
may provide by rule made in accordance with Title 63G, Chapter 3, Utah
3026
Administrative Rulemaking Act.
3027
(c) "Short-term lodging consumable" does not include:
3028
(i) tangible personal property that is cleaned or washed to allow the tangible personal
3029
property to be reused; or
3030
(ii) a product transferred electronically.
3031
(131)(a) "Short-term rental" means a lease or rental for less than 30 consecutive days.
3032
(b) "Short-term rental" does not include car sharing.
3033
(132) "Simplified electronic return" means the electronic return:
3034
(a) described in Section 318(C) of the agreement; and
3035
(b) approved by the governing board of the agreement.
3036
(133) "Solar energy" means the sun used as the sole source of energy for producing
3037
electricity.
3038
(134)(a) "Sports or recreational equipment" means an item:
3039
(i) designed for human use; and
3040
(ii) that is:
3041
(A) worn in conjunction with:
- 90 - 02-26 11:49 1st Sub. (Green) S.B. 27
3042
(I) an athletic activity; or
3043
(II) a recreational activity; and
3044
(B) not suitable for general use.
3045
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3046
commission shall make rules:
3047
(i) listing the items that constitute "sports or recreational equipment"; and
3048
(ii) that are consistent with the list of items that constitute "sports or recreational
3049
equipment" under the agreement.
3050
(135) "State" means the state of Utah, its departments, and agencies.
3051
(136) "Storage" means any keeping or retention of tangible personal property or any other
3052
taxable transaction under Subsection 59-12-103(1), in this state for any purpose except
3053
sale in the regular course of business.
3054
(137)(a) "Tangible personal property" means personal property that:
3055
(i) may be:
3056
(A) seen;
3057
(B) weighed;
3058
(C) measured;
3059
(D) felt; or
3060
(E) touched; or
3061
(ii) is in any manner perceptible to the senses.
3062
(b) "Tangible personal property" includes:
3063
(i) electricity;
3064
(ii) water;
3065
(iii) gas;
3066
(iv) steam; or
3067
(v) prewritten computer software, regardless of the manner in which the prewritten
3068
computer software is transferred.
3069
(c) "Tangible personal property" includes the following regardless of whether the item is
3070
attached to real property:
3071
(i) a dishwasher;
3072
(ii) a dryer;
3073
(iii) a freezer;
3074
(iv) a microwave;
3075
(v) a refrigerator;
- 91 - 1st Sub. (Green) S.B. 27 02-26 11:49
3076
(vi) a stove;
3077
(vii) a washer; or
3078
(viii) an item similar to Subsections (137)(c)(i) through (vii) as determined by the
3079
commission by rule made in accordance with Title 63G, Chapter 3, Utah
3080
Administrative Rulemaking Act.
3081
(d) "Tangible personal property" does not include a product that is transferred
3082
electronically.
3083
(e) "Tangible personal property" does not include the following if attached to real
3084
property, regardless of whether the attachment to real property is only through a line
3085
that supplies water, electricity, gas, telephone, cable, or supplies a similar item as
3086
determined by the commission by rule made in accordance with Title 63G, Chapter 3,
3087
Utah Administrative Rulemaking Act:
3088
(i) a hot water heater;
3089
(ii) a water filtration system; or
3090
(iii) a water softener system.
3091
(138)(a) "Telecommunications enabling or facilitating equipment, machinery, or
3092
software" means an item listed in Subsection (138)(b) if that item is purchased or
3093
leased primarily to enable or facilitate one or more of the following to function:
3094
(i) telecommunications switching or routing equipment, machinery, or software; or
3095
(ii) telecommunications transmission equipment, machinery, or software.
3096
(b) The following apply to Subsection (138)(a):
3097
(i) a pole;
3098
(ii) software;
3099
(iii) a supplementary power supply;
3100
(iv) temperature or environmental equipment or machinery;
3101
(v) test equipment;
3102
(vi) a tower; or
3103
(vii) equipment, machinery, or software that functions similarly to an item listed in
3104
Subsections (138)(b)(i) through (vi) as determined by the commission by rule
3105
made in accordance with Subsection (138)(c).
3106
(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3107
commission may by rule define what constitutes equipment, machinery, or software
3108
that functions similarly to an item listed in Subsections (138)(b)(i) through (vi).
3109
(139) "Telecommunications equipment, machinery, or software required for 911 service"
- 92 - 02-26 11:49 1st Sub. (Green) S.B. 27
3110
means equipment, machinery, or software that is required to comply with 47 C.F.R. Sec.
3111
20.18.
3112
(140) "Telecommunications maintenance or repair equipment, machinery, or software"
3113
means equipment, machinery, or software purchased or leased primarily to maintain or
3114
repair one or more of the following, regardless of whether the equipment, machinery, or
3115
software is purchased or leased as a spare part or as an upgrade or modification to one or
3116
more of the following:
3117
(a) telecommunications enabling or facilitating equipment, machinery, or software;
3118
(b) telecommunications switching or routing equipment, machinery, or software; or
3119
(c) telecommunications transmission equipment, machinery, or software.
3120
(141)(a) "Telecommunications service" means the electronic conveyance, routing, or
3121
transmission of audio, data, video, voice, or any other information or signal to a
3122
point, or among or between points.
3123
(b) "Telecommunications service" includes:
3124
(i) an electronic conveyance, routing, or transmission with respect to which a
3125
computer processing application is used to act:
3126
(A) on the code, form, or protocol of the content;
3127
(B) for the purpose of electronic conveyance, routing, or transmission; and
3128
(C) regardless of whether the service:
3129
(I) is referred to as voice over Internet protocol service; or
3130
(II) is classified by the Federal Communications Commission as enhanced or
3131
value added;
3132
(ii) an 800 service;
3133
(iii) a 900 service;
3134
(iv) a fixed wireless service;
3135
(v) a mobile wireless service;
3136
(vi) a postpaid calling service;
3137
(vii) a prepaid calling service;
3138
(viii) a prepaid wireless calling service; or
3139
(ix) a private communications service.
3140
(c) "Telecommunications service" does not include:
3141
(i) advertising, including directory advertising;
3142
(ii) an ancillary service;
3143
(iii) a billing and collection service provided to a third party;
- 93 - 1st Sub. (Green) S.B. 27 02-26 11:49
3144
(iv) a data processing and information service if:
3145
(A) the data processing and information service allows data to be:
3146
(I)(Aa) acquired;
3147
(Bb) generated;
3148
(Cc) processed;
3149
(Dd) retrieved; or
3150
(Ee) stored; and
3151
(II) delivered by an electronic transmission to a purchaser; and
3152
(B) the purchaser's primary purpose for the underlying transaction is the processed
3153
data or information;
3154
(v) installation or maintenance of the following on a customer's premises:
3155
(A) equipment; or
3156
(B) wiring;
3157
(vi) Internet access service;
3158
(vii) a paging service;
3159
(viii) a product transferred electronically, including:
3160
(A) music;
3161
(B) reading material;
3162
(C) a ring tone;
3163
(D) software; or
3164
(E) video;
3165
(ix) a radio and television audio and video programming service:
3166
(A) regardless of the medium; and
3167
(B) including:
3168
(I) furnishing conveyance, routing, or transmission of a television audio and
3169
video programming service by a programming service provider;
3170
(II) cable service as defined in 47 U.S.C. Sec. 522(6); or
3171
(III) audio and video programming services delivered by a commercial mobile
3172
radio service provider as defined in 47 C.F.R. Sec. 20.3;
3173
(x) a value-added nonvoice data service; or
3174
(xi) tangible personal property.
3175
(142)(a) "Telecommunications service provider" means a person that:
3176
(i) owns, controls, operates, or manages a telecommunications service; and
3177
(ii) engages in an activity described in Subsection (142)(a)(i) for the shared use with
- 94 - 02-26 11:49 1st Sub. (Green) S.B. 27
3178
or resale to any person of the telecommunications service.
3179
(b) A person described in Subsection (142)(a) is a telecommunications service provider
3180
whether or not the Public Service Commission of Utah regulates:
3181
(i) that person; or
3182
(ii) the telecommunications service that the person owns, controls, operates, or
3183
manages.
3184
(143)(a) "Telecommunications switching or routing equipment, machinery, or software"
3185
means an item listed in Subsection (143)(b) if that item is purchased or leased
3186
primarily for switching or routing:
3187
(i) an ancillary service;
3188
(ii) data communications;
3189
(iii) voice communications; or
3190
(iv) telecommunications service.
3191
(b) The following apply to Subsection (143)(a):
3192
(i) a bridge;
3193
(ii) a computer;
3194
(iii) a cross connect;
3195
(iv) a modem;
3196
(v) a multiplexer;
3197
(vi) plug in circuitry;
3198
(vii) a router;
3199
(viii) software;
3200
(ix) a switch; or
3201
(x) equipment, machinery, or software that functions similarly to an item listed in
3202
Subsections (143)(b)(i) through (ix) as determined by the commission by rule
3203
made in accordance with Subsection (143)(c).
3204
(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3205
commission may by rule define what constitutes equipment, machinery, or software
3206
that functions similarly to an item listed in Subsections (143)(b)(i) through (ix).
3207
(144)(a) "Telecommunications transmission equipment, machinery, or software" means
3208
an item listed in Subsection (144)(b) if that item is purchased or leased primarily for
3209
sending, receiving, or transporting:
3210
(i) an ancillary service;
3211
(ii) data communications;
- 95 - 1st Sub. (Green) S.B. 27 02-26 11:49
3212
(iii) voice communications; or
3213
(iv) telecommunications service.
3214
(b) The following apply to Subsection (144)(a):
3215
(i) an amplifier;
3216
(ii) a cable;
3217
(iii) a closure;
3218
(iv) a conduit;
3219
(v) a controller;
3220
(vi) a duplexer;
3221
(vii) a filter;
3222
(viii) an input device;
3223
(ix) an input/output device;
3224
(x) an insulator;
3225
(xi) microwave machinery or equipment;
3226
(xii) an oscillator;
3227
(xiii) an output device;
3228
(xiv) a pedestal;
3229
(xv) a power converter;
3230
(xvi) a power supply;
3231
(xvii) a radio channel;
3232
(xviii) a radio receiver;
3233
(xix) a radio transmitter;
3234
(xx) a repeater;
3235
(xxi) software;
3236
(xxii) a terminal;
3237
(xxiii) a timing unit;
3238
(xxiv) a transformer;
3239
(xxv) a wire; or
3240
(xxvi) equipment, machinery, or software that functions similarly to an item listed in
3241
Subsections (144)(b)(i) through (xxv) as determined by the commission by rule
3242
made in accordance with Subsection (144)(c).
3243
(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3244
commission may by rule define what constitutes equipment, machinery, or software
3245
that functions similarly to an item listed in Subsections (144)(b)(i) through (xxv).
- 96 - 02-26 11:49 1st Sub. (Green) S.B. 27
3246
(145)(a) "Textbook for a higher education course" means a textbook or other printed
3247
material that is required for a course:
3248
(i) offered by an institution of higher education; and
3249
(ii) that the purchaser of the textbook or other printed material attends or will attend.
3250
(b) "Textbook for a higher education course" includes a textbook in electronic format.
3251
(146) "Tobacco" means:
3252
(a) a cigarette;
3253
(b) a cigar;
3254
(c) chewing tobacco;
3255
(d) pipe tobacco; or
3256
(e) any other item that contains tobacco.
3257
(147) "Unassisted amusement device" means an amusement device, skill device, or ride
3258
device that is started and stopped by the purchaser or renter of the right to use or operate
3259
the amusement device, skill device, or ride device.
3260
(148)(a) "Use" means the exercise of any right or power over tangible personal property,
3261
a product transferred electronically, or a service under Subsection 59-12-103(1),
3262
incident to the ownership or the leasing of that tangible personal property, product
3263
transferred electronically, or service.
3264
(b) "Use" does not include the sale, display, demonstration, or trial of tangible personal
3265
property, a product transferred electronically, or a service in the regular course of
3266
business and held for resale.
3267
(149) "Value-added nonvoice data service" means a service:
3268
(a) that otherwise meets the definition of a telecommunications service except that a
3269
computer processing application is used to act primarily for a purpose other than
3270
conveyance, routing, or transmission; and
3271
(b) with respect to which a computer processing application is used to act on data or
3272
information:
3273
(i) code;
3274
(ii) content;
3275
(iii) form; or
3276
(iv) protocol.
3277
(150)(a) Subject to Subsection (150)(b), "vehicle" means the following that are required
3278
to be titled, registered, or titled and registered:
3279
(i) an aircraft as defined in Section 72-10-102;
- 97 - 1st Sub. (Green) S.B. 27 02-26 11:49
3280
(ii) a vehicle as defined in Section 41-1a-102;
3281
(iii) an off-highway vehicle as defined in Section 41-22-2; or
3282
(iv) a vessel as defined in Section 41-1a-102.
3283
(b) For purposes of Subsection 59-12-104(33) only, "vehicle" includes:
3284
(i) a vehicle described in Subsection (150)(a); or
3285
(ii)(A) a locomotive;
3286
(B) a freight car;
3287
(C) railroad work equipment; or
3288
(D) other railroad rolling stock.
3289
(151) "Vehicle dealer" means a person engaged in the business of buying, selling, or
3290
exchanging a vehicle as defined in Subsection (150).
3291
(152)(a) "Vertical service" means an ancillary service that:
3292
(i) is offered in connection with one or more telecommunications services; and
3293
(ii) offers an advanced calling feature that allows a customer to:
3294
(A) identify a caller; and
3295
(B) manage multiple calls and call connections.
3296
(b) "Vertical service" includes an ancillary service that allows a customer to manage a
3297
conference bridging service.
3298
(153)(a) "Voice mail service" means an ancillary service that enables a customer to
3299
receive, send, or store a recorded message.
3300
(b) "Voice mail service" does not include a vertical service that a customer is required to
3301
have in order to utilize a voice mail service.
3302
(154)(a) "Waste energy facility" means a facility that generates electricity:
3303
(i) using as the primary source of energy waste materials that would be placed in a
3304
landfill or refuse pit if it were not used to generate electricity, including:
3305
(A) tires;
3306
(B) waste coal;
3307
(C) oil shale; or
3308
(D) municipal solid waste; and
3309
(ii) in amounts greater than actually required for the operation of the facility.
3310
(b) "Waste energy facility" does not include a facility that incinerates:
3311
(i) hospital waste as defined in 40 C.F.R. 60.51c; or
3312
(ii) medical/infectious waste as defined in 40 C.F.R. 60.51c.
3313
(155) "Watercraft" means a vessel as defined in Section 73-18-2.
- 98 - 02-26 11:49 1st Sub. (Green) S.B. 27
3314
(156) "Wind energy" means wind used as the sole source of energy to produce electricity.
3315
(157) "ZIP Code" means a Zoning Improvement Plan Code assigned to a geographic
3316
location by the United States Postal Service.
3317
Section 18. Section 59-12-103 is amended to read:
3318
59-12-103 (Effective 07/01/26). Sales and use tax base -- Rates -- Effective dates
3319
-- Use of sales and use tax revenue.
3320
(1) A tax is imposed on the purchaser as provided in this part on the purchase price or sales
3321
price for amounts paid or charged for the following transactions:
3322
(a) retail sales of tangible personal property made within the state;
3323
(b) amounts paid for:
3324
(i) telecommunications service, other than mobile telecommunications service, that
3325
originates and terminates within the boundaries of this state;
3326
(ii) mobile telecommunications service that originates and terminates within the
3327
boundaries of one state only to the extent permitted by the Mobile
3328
Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
3329
(iii) an ancillary service associated with a:
3330
(A) telecommunications service described in Subsection (1)(b)(i); or
3331
(B) mobile telecommunications service described in Subsection (1)(b)(ii);
3332
(c) sales of the following for commercial use:
3333
(i) gas;
3334
(ii) electricity;
3335
(iii) heat;
3336
(iv) coal;
3337
(v) fuel oil; or
3338
(vi) other fuels;
3339
(d) sales of the following for residential use:
3340
(i) gas;
3341
(ii) electricity;
3342
(iii) heat;
3343
(iv) coal;
3344
(v) fuel oil; or
3345
(vi) other fuels;
3346
(e) sales of prepared food;
3347
(f) except as provided in Section 59-12-104, amounts paid or charged as admission or
- 99 - 1st Sub. (Green) S.B. 27 02-26 11:49
3348
user fees for theaters, movies, operas, museums, planetariums, shows of any type or
3349
nature, exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses,
3350
menageries, fairs, races, contests, sporting events, dances, boxing matches, wrestling
3351
matches, closed circuit television broadcasts, billiard parlors, pool parlors, bowling
3352
lanes, golf, miniature golf, golf driving ranges, batting cages, skating rinks, ski lifts,
3353
ski runs, ski trails, snowmobile trails, tennis courts, swimming pools, water slides,
3354
river runs, jeep tours, boat tours, scenic cruises, horseback rides, sports activities, or
3355
any other amusement, entertainment, recreation, exhibition, cultural, or athletic
3356
activity;
3357
(g) amounts paid or charged for services for repairs or renovations of tangible personal
3358
property, unless Section 59-12-104 provides for an exemption from sales and use tax
3359
for:
3360
(i) the tangible personal property; and
3361
(ii) parts used in the repairs or renovations of the tangible personal property described
3362
in Subsection (1)(g)(i), regardless of whether:
3363
(A) any parts are actually used in the repairs or renovations of that tangible
3364
personal property; or
3365
(B) the particular parts used in the repairs or renovations of that tangible personal
3366
property are exempt from a tax under this chapter;
3367
(h) except as provided in Subsection 59-12-104(7), amounts paid or charged for assisted
3368
cleaning or washing of tangible personal property;
3369
(i) amounts paid or charged for short-term rentals of tourist home, hotel, motel, or trailer
3370
court accommodations and services;
3371
(j) amounts paid or charged for laundry or dry cleaning services;
3372
(k) amounts paid or charged for leases or rentals of tangible personal property if within
3373
this state the tangible personal property is:
3374
(i) stored;
3375
(ii) used; or
3376
(iii) otherwise consumed;
3377
(l) amounts paid or charged for tangible personal property if within this state the tangible
3378
personal property is:
3379
(i) stored;
3380
(ii) used; or
3381
(iii) consumed;
- 100 - 02-26 11:49 1st Sub. (Green) S.B. 27
3382
(m) amounts paid or charged for a sale:
3383
(i)(A) of a product transferred electronically; or
3384
(B) of a repair or renovation of a product transferred electronically; and
3385
(ii) regardless of whether the sale provides:
3386
(A) a right of permanent use of the product; or
3387
(B) a right to use the product that is less than a permanent use, including a right:
3388
(I) for a definite or specified length of time; and
3389
(II) that terminates upon the occurrence of a condition; and
3390
(n) sales of leased tangible personal property from the lessor to the lessee made in the
3391
state.
3392
(2)(a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax are
3393
imposed on a transaction described in Subsection (1) equal to the sum of:
3394
(i) a state tax imposed on the transaction at a tax rate equal to the sum of:
3395
(A) 4.70%[ plus] ;
3396
(B) the rate specified in Subsection [(11)(a)] (6)(a); and
3397
[(B)] (C)[(I) the tax rate the state imposes in accordance with Part 18,
3398
Additional State Sales and Use Tax Act, if the location of the transaction as
3399
determined under Sections 59-12-211 through 59-12-215 is in a county in
3400
which the state imposes the tax under Part 18, Additional State Sales and
3401
Use Tax Act; and]
3402
[(II)] the tax rate the state imposes in accordance with Part 20, Supplemental
3403
State Sales and Use Tax Act, if the location of the transaction as determined
3404
under Sections 59-12-211 through 59-12-215 is in a city, town, or the
3405
unincorporated area of a county in which the state imposes the tax under
3406
Part 20, Supplemental State Sales and Use Tax Act; and
3407
(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
3408
transaction under this chapter other than this part.
3409
(b) Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a state
3410
tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal
3411
to the sum of:
3412
(i) a state tax imposed on the transaction at a tax rate of 2%; and
3413
(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
3414
transaction under this chapter other than this part.
3415
(c) Except as provided in Subsection (2)(f) or (g), a state tax and a local tax are imposed
- 101 - 1st Sub. (Green) S.B. 27 02-26 11:49
3416
on amounts paid or charged for food and food ingredients equal to the sum of:
3417
(i) a state tax imposed on the amounts paid or charged for food and food ingredients
3418
at a tax rate of 1.75%; and
3419
(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
3420
amounts paid or charged for food and food ingredients under this chapter other
3421
than this part.
3422
(d) Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts paid
3423
or charged for fuel to a common carrier that is a railroad for use in a locomotive
3424
engine at a rate [of 4.85%.] equal to the sum of the rates described in Subsections
3425
(2)(a)(i)(A) and (2)(a)(i)(B).
3426
(e)(i)[(A) If a shared vehicle owner certifies to the commission, on a form
3427
prescribed by the commission, that the shared vehicle is an individual-owned
3428
shared vehicle, a tax imposed under Subsection (2)(a)(i)(A) does not apply to
3429
car sharing, a car-sharing program, a shared vehicle driver, or a shared vehicle
3430
owner.]
3431
(A) The rates described in Subsections (2)(a)(i)(A) and (2)(a)(i)(B) do not apply to
3432
car sharing, a car sharing program, a shared vehicle driver, or a shared vehicle
3433
owner, for a car sharing or shared vehicle transaction if a shared vehicle owner
3434
certifies to the commission, on a form prescribed by the commission, that the
3435
shared vehicle is an individual-owned shared vehicle.
3436
(B) A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is
3437
required once during the time that the shared vehicle owner owns the shared
3438
vehicle.
3439
(C) The commission shall verify that a shared vehicle is an individual-owned
3440
shared vehicle by verifying that the applicable Utah taxes imposed under this
3441
chapter were paid on the purchase of the shared vehicle.
3442
(D) The exception under Subsection (2)(e)(i)(A) applies to a certified
3443
individual-owned shared vehicle shared through a car-sharing program even if
3444
non-certified shared vehicles are also available to be shared through the same
3445
car-sharing program.
3446
(ii) A tax imposed under Subsection [(2)(a)(i)(B)] (2)(a)(i)(C) or (2)(a)(ii) applies to
3447
car sharing.
3448
(iii)(A) A car-sharing program may rely in good faith on a shared vehicle owner's
3449
representation that the shared vehicle is an individual-owned shared vehicle
- 102 - 02-26 11:49 1st Sub. (Green) S.B. 27
3450
certified with the commission as described in Subsection (2)(e)(i).
3451
(B) If a car-sharing program relies in good faith on a shared vehicle owner's
3452
representation that the shared vehicle is an individual-owned shared vehicle
3453
certified with the commission as described in Subsection (2)(e)(i), the
3454
car-sharing program is not liable for any tax, penalty, fee, or other sanction
3455
imposed on the shared vehicle owner.
3456
(iv) If all shared vehicles shared through a car-sharing program are certified as
3457
described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has
3458
no obligation to collect and remit the tax under [Subsection (2)(a)(i)(A)]
3459
Subsections (2)(a)(i)(A) and (2)(a)(i)(B) for that tax period.
3460
(v) A car-sharing program is not required to list or otherwise identify an
3461
individual-owned shared vehicle on a return or an attachment to a return.
3462
(vi) A car-sharing program shall:
3463
(A) retain tax information for each car-sharing program transaction; and
3464
(B) provide the information described in Subsection (2)(e)(vi)(A) to the
3465
commission at the commission's request.
3466
(f)(i) For a bundled transaction that is attributable to food and food ingredients and
3467
tangible personal property other than food and food ingredients, a state tax and a
3468
local tax is imposed on the entire bundled transaction equal to the sum of:
3469
(A) [a state tax imposed on the entire bundled transaction equal to the sum of:] the
3470
tax rates described in Subsection (2)(a)(i); and
3471
[(I) the tax rate described in Subsection (2)(a)(i)(A); and]
3472
[(II)(Aa) the tax rate the state imposes in accordance with Part 18,
3473
Additional State Sales and Use Tax Act, if the location of the transaction
3474
as determined under Sections 59-12-211 through 59-12-215 is in a
3475
county in which the state imposes the tax under Part 18, Additional State
3476
Sales and Use Tax Act; and]
3477
[(Bb) the tax rate the state imposes in accordance with Part 20,
3478
Supplemental State Sales and Use Tax Act, if the location of the
3479
transaction as determined under Sections 59-12-211 through 59-12-215
3480
is in a city, town, or the unincorporated area of a county in which the
3481
state imposes the tax under Part 20, Supplemental State Sales and Use
3482
Tax Act; and]
3483
(B) a local tax imposed on the entire bundled transaction at the sum of the tax
- 103 - 1st Sub. (Green) S.B. 27 02-26 11:49
3484
rates described in Subsection (2)(a)(ii).
3485
(ii) If an optional computer software maintenance contract is a bundled transaction
3486
that consists of taxable and nontaxable products that are not separately itemized
3487
on an invoice or similar billing document, the purchase of the optional computer
3488
software maintenance contract is 40% taxable under this chapter and 60%
3489
nontaxable under this chapter.
3490
(iii) Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled
3491
transaction described in Subsection (2)(f)(i) or (ii):
3492
(A) if the sales price of the bundled transaction is attributable to tangible personal
3493
property, a product, or a service that is subject to taxation under this chapter
3494
and tangible personal property, a product, or service that is not subject to
3495
taxation under this chapter, the entire bundled transaction is subject to taxation
3496
under this chapter unless:
3497
(I) the seller is able to identify by reasonable and verifiable standards the
3498
tangible personal property, product, or service that is not subject to taxation
3499
under this chapter from the books and records the seller keeps in the seller's
3500
regular course of business; or
3501
(II) state or federal law provides otherwise; or
3502
(B) if the sales price of a bundled transaction is attributable to two or more items
3503
of tangible personal property, products, or services that are subject to taxation
3504
under this chapter at different rates, the entire bundled transaction is subject to
3505
taxation under this chapter at the higher tax rate unless:
3506
(I) the seller is able to identify by reasonable and verifiable standards the
3507
tangible personal property, product, or service that is subject to taxation
3508
under this chapter at the lower tax rate from the books and records the seller
3509
keeps in the seller's regular course of business; or
3510
(II) state or federal law provides otherwise.
3511
(iv) For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the
3512
seller's regular course of business includes books and records the seller keeps in
3513
the regular course of business for nontax purposes.
3514
(g)(i) Except as otherwise provided in this chapter and subject to Subsections
3515
(2)(g)(ii) and (iii), if a transaction consists of the sale, lease, or rental of tangible
3516
personal property, a product, or a service that is subject to taxation under this
3517
chapter, and the sale, lease, or rental of tangible personal property, other property,
- 104 - 02-26 11:49 1st Sub. (Green) S.B. 27
3518
a product, or a service that is not subject to taxation under this chapter, the entire
3519
transaction is subject to taxation under this chapter unless the seller, at the time of
3520
the transaction:
3521
(A) separately states the portion of the transaction that is not subject to taxation
3522
under this chapter on an invoice, bill of sale, or similar document provided to
3523
the purchaser; or
3524
(B) is able to identify by reasonable and verifiable standards, from the books and
3525
records the seller keeps in the seller's regular course of business, the portion of
3526
the transaction that is not subject to taxation under this chapter.
3527
(ii) A purchaser and a seller may correct the taxability of a transaction if:
3528
(A) after the transaction occurs, the purchaser and the seller discover that the
3529
portion of the transaction that is not subject to taxation under this chapter was
3530
not separately stated on an invoice, bill of sale, or similar document provided
3531
to the purchaser because of an error or ignorance of the law; and
3532
(B) the seller is able to identify by reasonable and verifiable standards, from the
3533
books and records the seller keeps in the seller's regular course of business, the
3534
portion of the transaction that is not subject to taxation under this chapter.
3535
(iii) For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller
3536
keeps in the seller's regular course of business includes books and records the
3537
seller keeps in the regular course of business for nontax purposes.
3538
(h)(i) If the sales price of a transaction is attributable to two or more items of tangible
3539
personal property, products, or services that are subject to taxation under this
3540
chapter at different rates, the entire purchase is subject to taxation under this
3541
chapter at the higher tax rate unless the seller, at the time of the transaction:
3542
(A) separately states the items subject to taxation under this chapter at each of the
3543
different rates on an invoice, bill of sale, or similar document provided to the
3544
purchaser; or
3545
(B) is able to identify by reasonable and verifiable standards the tangible personal
3546
property, product, or service that is subject to taxation under this chapter at the
3547
lower tax rate from the books and records the seller keeps in the seller's regular
3548
course of business.
3549
(ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the
3550
seller's regular course of business includes books and records the seller keeps in
3551
the regular course of business for nontax purposes.
- 105 - 1st Sub. (Green) S.B. 27 02-26 11:49
3552
(i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax rate
3553
imposed under the following shall take effect on the first day of a calendar quarter:
3554
(i) Subsection (2)(a)(i)(A);
3555
(ii) Subsection (2)(a)(i)(B);
3556
[(ii)] (iii) Subsection (2)(b)(i);
3557
[(iii)] (iv) Subsection (2)(c)(i); or
3558
[(iv)] (v) Subsection (2)(f)(i)(A)[(I)].
3559
(j)(i) A tax rate increase takes effect on the first day of the first billing period that
3560
begins on or after the effective date of the tax rate increase if the billing period for
3561
the transaction begins before the effective date of a tax rate increase imposed
3562
under:
3563
(A) Subsection (2)(a)(i)(A);
3564
(B) Subsection (2)(a)(i)(B);
3565
[(B)] (C) Subsection (2)(b)(i);
3566
[(C)] (D) Subsection (2)(c)(i); or
3567
[(D)] (E) Subsection (2)(f)(i)(A)[(I)].
3568
(ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
3569
statement for the billing period is rendered on or after the effective date of the
3570
repeal of the tax or the tax rate decrease imposed under:
3571
(A) Subsection (2)(a)(i)(A);
3572
(B) Subsection (2)(a)(i)(B);
3573
[(B)] (C) Subsection (2)(b)(i);
3574
[(C)] (D) Subsection (2)(c)(i); or
3575
[(D)] (E) Subsection (2)(f)(i)(A)[(I)].
3576
(k)(i) For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale
3577
is computed on the basis of sales and use tax rates published in the catalogue, a
3578
tax rate repeal or change in a tax rate takes effect:
3579
(A) on the first day of a calendar quarter; and
3580
(B) beginning 60 days after the effective date of the tax rate repeal or tax rate
3581
change.
3582
(ii) Subsection (2)(k)(i) applies to the tax rates described in the following:
3583
(A) Subsection (2)(a)(i)(A);
3584
(B) Subsection (2)(a)(i)(B);
3585
[(B)] (C) Subsection (2)(b)(i);
- 106 - 02-26 11:49 1st Sub. (Green) S.B. 27
3586
[(C)] (D) Subsection (2)(c)(i); or
3587
[(D)] (E) Subsection (2)(f)(i)(A)[(I)].
3588
(iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
3589
the commission may by rule define the term "catalogue sale."
3590
(l)(i) For a location described in Subsection (2)(l)(ii), the commission shall determine
3591
the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel
3592
based on the predominant use of the gas, electricity, heat, coal, fuel oil, or other
3593
fuel at the location.
3594
(ii) Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil,
3595
or other fuel is furnished through a single meter for two or more of the following
3596
uses:
3597
(A) a commercial use;
3598
(B) an industrial use; or
3599
(C) a residential use.
3600
(3)(a) The commission shall deposit the following state taxes [shall be deposited ]into
3601
the General Fund:
3602
(i) the tax imposed by Subsection (2)(a)(i)(A);
3603
(ii) the tax imposed by Subsection (2)(b)(i);
3604
(iii) the tax imposed by Subsection (2)(c)(i);[ and]
3605
(iv) the tax imposed by Subsection (2)(d); and
3606
[(iv)] (v) the tax imposed by Subsection (2)(f)(i)(A)[(I)].
3607
(b) The commission shall distribute the following local taxes [shall be distributed ]to a
3608
county, city, or town as provided in this chapter:
3609
(i) the tax imposed by Subsection (2)(a)(ii);
3610
(ii) the tax imposed by Subsection (2)(b)(ii);
3611
(iii) the tax imposed by Subsection (2)(c)(ii); and
3612
(iv) the tax imposed by Subsection (2)(f)(i)(B).
3613
[(c) The state tax imposed by Subsection (2)(d) shall be deposited into the General Fund.]
3614
[(4)(a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
3615
2003, the lesser of the following amounts shall be expended as provided in
3616
Subsections (4)(b) through (g):]
3617
[(i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:]
3618
[(A) by a 1/16% tax rate on the transactions described in Subsection (1); and]
3619
[(B) for the fiscal year; or]
- 107 - 1st Sub. (Green) S.B. 27 02-26 11:49
3620
[(ii) $17,500,000.]
3621
[(b)(i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
3622
described in Subsection (4)(a) shall be transferred each year as designated sales
3623
and use tax revenue to the Division of Wildlife Resources to:]
3624
[(A) implement the measures described in Subsections 23A-3-214(3)(a) through
3625
(d) to protect sensitive plant and animal species; or]
3626
[(B) award grants, up to the amount authorized by the Legislature in an
3627
appropriations act, to political subdivisions of the state to implement the
3628
measures described in Subsections 23A-3-214(3)(a) through (d) to protect
3629
sensitive plant and animal species.]
3630
[(ii) Money transferred to the Division of Wildlife Resources under Subsection
3631
(4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or
3632
any other person to list or attempt to have listed a species as threatened or
3633
endangered under the Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et
3634
seq.]
3635
[(iii) At the end of each fiscal year:]
3636
[(A) 50% of any unexpended designated sales and use tax revenue shall lapse to
3637
the Water Resources Conservation and Development Fund created in Section
3638
73-10-24;]
3639
[(B) 25% of any unexpended designated sales and use tax revenue shall lapse to
3640
the Utah Wastewater Loan Program Subaccount created in Section 73-10c-5;
3641
and]
3642
[(C) 25% of any unexpended designated sales and use tax revenue shall lapse to
3643
the Drinking Water Loan Program Subaccount created in Section 73-10c-5.]
3644
[(c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
3645
Subsection (4)(a) shall be deposited each year in the Agriculture Resource
3646
Development Fund created in Section 4-18-106.]
3647
[(d)(i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount
3648
described in Subsection (4)(a) shall be transferred each year as designated sales
3649
and use tax revenue to the Division of Water Rights to cover the costs incurred in
3650
hiring legal and technical staff for the adjudication of water rights.]
3651
[(ii) At the end of each fiscal year:]
3652
[(A) 50% of any unexpended designated sales and use tax revenue shall lapse to
3653
the Water Resources Conservation and Development Fund created in Section
- 108 - 02-26 11:49 1st Sub. (Green) S.B. 27
3654
73-10-24;]
3655
[(B) 25% of any unexpended designated sales and use tax revenue shall lapse to
3656
the Utah Wastewater Loan Program Subaccount created in Section 73-10c-5;
3657
and]
3658
[(C) 25% of any unexpended designated sales and use tax revenue shall lapse to
3659
the Drinking Water Loan Program Subaccount created in Section 73-10c-5.]
3660
[(e)(i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount
3661
described in Subsection (4)(a) shall be deposited into the Water Resources
3662
Conservation and Development Fund created in Section 73-10-24 for use by the
3663
Division of Water Resources.]
3664
[(ii) In addition to the uses allowed of the Water Resources Conservation and
3665
Development Fund under Section 73-10-24, the Water Resources Conservation
3666
and Development Fund may also be used to:]
3667
[(A) conduct hydrologic and geotechnical investigations by the Division of Water
3668
Resources in a cooperative effort with other state, federal, or local entities, for
3669
the purpose of quantifying surface and ground water resources and describing
3670
the hydrologic systems of an area in sufficient detail so as to enable local and
3671
state resource managers to plan for and accommodate growth in water use
3672
without jeopardizing the resource;]
3673
[(B) fund state required dam safety improvements; and]
3674
[(C) protect the state's interest in interstate water compact allocations, including
3675
the hiring of technical and legal staff.]
3676
[(f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
3677
in Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program
3678
Subaccount created in Section 73-10c-5 for use by the Water Quality Board to fund
3679
wastewater projects.]
3680
[(g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
3681
in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program
3682
Subaccount created in Section 73-10c-5 for use by the Division of Drinking Water to:]
3683
[(i) provide for the installation and repair of collection, treatment, storage, and
3684
distribution facilities for any public water system, as defined in Section 19-4-102;]
3685
[(ii) develop underground sources of water, including springs and wells; and]
3686
[(iii) develop surface water sources.]
3687
(4)(a) Notwithstanding Subsection (3)(a), for each fiscal year the commission shall make
- 109 - 1st Sub. (Green) S.B. 27 02-26 11:49
3688
the deposits described in Subsections (4)(b) through (4)(h) from the revenue from the
3689
taxes imposed by:
3690
(i) Subsection (2)(a)(i)(A);
3691
(ii) Subsection (2)(b)(i);
3692
(iii) Subsection (2)(c)(i); and
3693
(iv) Subsection (2)(f)(i)(A).
3694
(b) The commission shall deposit 15% of the difference between 1.4543% of the
3695
revenue described in Subsection (4)(a) and the deposits made under Subsection (5)(b),
3696
into the Water Rights Restricted Account created in Section 73-2-1.6.
3697
(c) The commission shall deposit 85% of the difference between 1.4543% of the revenue
3698
described in Subsection (4)(a) and the deposits made under Subsection (5)(b), into
3699
the Water Resources Conservation and Development Fund created in Section
3700
73-10-24 for use by the Division of Water Resources for:
3701
(i) preconstruction costs:
3702
(A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73,
3703
Chapter 26, Bear River Development Act; and
3704
(B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project
3705
authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
3706
(ii) the cost of employing a civil engineer to oversee any project authorized by Title
3707
73, Chapter 26, Bear River Development Act;
3708
(iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline
3709
project authorized by Title 73, Chapter 28, Lake Powell Pipeline Development
3710
Act; and
3711
(iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and
3712
Subsection (5)(b)(iv)(B) after funding the uses specified in Subsections (4)(c)(i)
3713
through (iii).
3714
(d) The commission shall deposit 1.4543% of the revenue described in Subsection (4)(a)
3715
into the Water Infrastructure Restricted Account created in Section 73-10g-103.
3716
(e)(i) Subject to Subsection (4)(e)(ii), the commission shall deposit Ĥ→ [19.24
3716a
%] 26.24% ←Ĥ of the
3717
revenue described in Subsection (4)(a) into the Transportation Investment Fund of
3718
2005 created in Section 72-2-124.
3719
(ii) The commission shall annually reduce the deposit described in Subsection
3720
(4)(e)(i) by the sum of:
- 110 - 02-26 11:49 1st Sub. (Green) S.B. 27
3721
(A) $1,813,400;
3722
(B) the earmark described in Subsection (5)(c); and
3723
(C) an amount equal to 35% of the revenue generated in the current fiscal year by
3724
the portion of the tax imposed on motor and special fuel that is sold, used, or
3725
received in the state that exceeds 29.4 cents per gallon.
3726
(iii) The amount described in Subsection (4)(e)(ii)(C) shall be annually deposited into
3727
the Transit Transportation Investment Fund created in Section 72-2-124.
3728
(f) The commission shall deposit .44% of the revenue described in Subsection (4)(a) into
3729
the Cottonwood Canyons Transportation Investment Fund created in Section
3730
72-2-124.
3731
(g) The commission shall deposit 1% of the revenue described in Subsection (4)(a) into
3732
the Commuter Rail Subaccount created in Section 72-2-124.
3733
(h) The commission shall deposit 1% of the revenue described in Subsection (4)(a) into
3734
the Outdoor Recreation Adventure Infrastructure Restricted Account created in
3735
Section 51-9-902.
3736
[(5)(a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
3737
2006, the difference between the following amounts shall be expended as provided in
3738
this Subsection (5), if that difference is greater than $1:]
3739
[(i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for
3740
the fiscal year by a 1/16% tax rate on the transactions described in Subsection (1);
3741
and]
3742
[(ii) $17,500,000.]
3743
[(b)(i) The first $500,000 of the difference described in Subsection (5)(a) shall be:]
3744
[(A) transferred each fiscal year to the Department of Natural Resources as
3745
designated sales and use tax revenue; and]
3746
[(B) expended by the Department of Natural Resources for watershed
3747
rehabilitation or restoration.]
3748
[(ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
3749
tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources
3750
Conservation and Development Fund created in Section 73-10-24.]
3751
[(c)(i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
3752
remaining difference described in Subsection (5)(a) shall be:]
3753
[(A) transferred each fiscal year to the Division of Water Resources as designated
3754
sales and use tax revenue; and]
- 111 - 1st Sub. (Green) S.B. 27 02-26 11:49
3755
[(B) expended by the Division of Water Resources for cloud-seeding projects
3756
authorized by Title 73, Chapter 15, Modification of Weather.]
3757
[(ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
3758
tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources
3759
Conservation and Development Fund created in Section 73-10-24.]
3760
[(d) After making the transfers required by Subsections (5)(b) and (c), 85% of the
3761
remaining difference described in Subsection (5)(a) shall be deposited into the Water
3762
Resources Conservation and Development Fund created in Section 73-10-24 for use
3763
by the Division of Water Resources for:]
3764
[(i) preconstruction costs:]
3765
[(A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73,
3766
Chapter 26, Bear River Development Act; and]
3767
[(B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project
3768
authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;]
3769
[(ii) the cost of employing a civil engineer to oversee any project authorized by Title
3770
73, Chapter 26, Bear River Development Act;]
3771
[(iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline
3772
project authorized by Title 73, Chapter 28, Lake Powell Pipeline Development
3773
Act; and]
3774
[(iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and
3775
Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i)
3776
through (iii).]
3777
[(e) After making the transfers required by Subsections (5)(b) and (c), 15% of the
3778
remaining difference described in Subsection (5)(a) shall be deposited each year into
3779
the Water Rights Restricted Account created by Section 73-2-1.6.]
3780
(5)(a) Notwithstanding Subsection (3)(a), each fiscal year the commission shall make
3781
the deposits described in this Subsection (5).
3782
(b)(i)(A) The commission shall deposit $500,000 to the Department of Natural
3783
Resources to be used for watershed rehabilitation or restoration.
3784
(B) At the end of each fiscal year, 100% of any unexpended amount described in
3785
Subsection (5)(b)(i)(A) shall lapse into the Water Resources Conservation and
3786
Development Fund created in Section 73-10-24.
3787
(ii) The commission shall deposit $150,000 to the Division of Water Resources for
3788
cloud-seeding projects authorized by Title 73, Chapter 15, Modification of
- 112 - 02-26 11:49 1st Sub. (Green) S.B. 27
3789
Weather.
3790
(iii) The commission shall deposit $525,000 into the Division of Conservation
3791
created in Section 4-46-401 to implement water related programs.
3792
(iv) The commission shall deposit $7,175,000 into the Water Resources Conservation
3793
and Development Fund created in Section 73-10-24 for use by the Division of
3794
Water Resources for:
3795
(A) the uses allowed of the Water Resources Conservation and Development Fund
3796
under Section 73-10-24;
3797
(B) to conduct hydrologic and geotechnical investigations by the Division of
3798
Water Resources in a cooperative effort with other state, federal, or local
3799
entities, for the purpose of quantifying surface and ground water resources and
3800
describing the hydrologic systems of an area in sufficient detail so as to enable
3801
local and state resource managers to plan for and accommodate growth in
3802
water use without jeopardizing the resource;
3803
(C) to fund state required dam safety improvements; and
3804
(D) to protect the states interest in interstate water compact allocations, including
3805
the hiring of technical and legal staff.
3806
(v) The commission shall deposit $3,587,500 into the Utah Wastewater Loan
3807
Program Subaccount created in Section 73-10c-5 for use by the Water Quality
3808
Board to fund wastewater projects.
3809
(vi) The commission shall deposit $3,587,500 into the Drinking Water Loan Program
3810
Subaccount created in Section 73-10c-5 for use by the Division of Drinking Water
3811
to:
3812
(A) provide for the installation and repair of collection, treatment, storage, and
3813
distribution facilities for any public water system, as defined in Section
3814
19-4-102;
3815
(B) develop underground sources of water, including springs and wells; and
3816
(C) develop surface water sources.
3817
(vii) The commission shall deposit $2,450,000 to the Division of Wildlife Resources
3818
to:
3819
(A) implement the measures described in Subsections 23A-3-214(3)(a) through
3820
(d) to protect sensitive plant and animal species; or
3821
(B) award grants, up to the amount authorized by the Legislature in an
3822
appropriations act, to political subdivisions of the state to implement the
- 113 - 1st Sub. (Green) S.B. 27 02-26 11:49
3823
measures described in Subsections 23A-3-214(3)(a) through (d) to protect
3824
sensitive plant and animal species.
3825
(viii) Funds transferred to the Division of Wildlife Resources under Subsection
3826
(5)(b)(vii)(A) may not be used to assist the United States Fish and Wildlife
3827
Service or any other person to list or attempt to have listed a species as threatened
3828
or endangered under the Endangered Species Act of 1973, 16 U.S.C. Sec. 1531, et
3829
seq.
3830
(ix) At the end of each fiscal year, any unexpended amounts described in Subsections
3831
(5)(b)(vii)(A) and (B) shall lapse:
3832
(A) 50% into the Water Resources Conservation and Development Fund created
3833
in Section 73-10-24;
3834
(B) 25% into the Utah Wastewater Loan Program Subaccount created in Section
3835
73-10c-5; and
3836
(C) 25% into the Drinking Water Loan Program Subaccount created in Section
3837
73-10c-5.
3838
(x) The commission shall allocate $175,000 to the Division of Water Rights to cover
3839
the costs incurred in hiring legal and technical staff for the adjudication of water
3840
rights.
3841
(xi) At the end of each fiscal year any unexpended amounts described in Subsection
3842
(5)(b)(x) shall lapse:
3843
(A) 50% into the Water Resources Conservation and Development Fund created
3844
in Section 73-10-24;
3845
(B) 25% into the Utah Wastewater Loan Program Subaccount created in Section
3846
73-10c-5; and
3847
(C) 25% into the Drinking Water Loan Program Subaccount created in Section
3848
73-10c-5.
3849
(c) The commission shall deposit $45,000,000 into the Active Transportation Investment
3850
Fund created in Section 72-2-124.
3851
(d) The commission shall deposit $533,750 into the Qualified Emergency Food
3852
Agencies Fund created by and expended in accordance with Section 35A-8-1009.
3853
(e) The commission shall deposit $200,000 into the General Fund as a dedicated credit
3854
for the sole use of the Search and Rescue Financial Assistance Program created by
3855
and to be expended in accordance with, Title 53, Chapter 2a, Part 11, Search and
3856
Rescue Act.
- 114 - 02-26 11:49 1st Sub. (Green) S.B. 27
3857
[(6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a), each
3858
fiscal year, the commission shall deposit into the Water Infrastructure Restricted
3859
Account created in Section 73-10g-103 the amount of revenue generated by a 1/16% tax
3860
rate on the transactions described in Subsection (1) for the fiscal year.]
3861
[(7)(a) Notwithstanding Subsection (3)(a) and subject to Subsections (7)(b), (c), and
3862
(d), for a fiscal year beginning on or after July 1, 2023, the commission shall deposit
3863
into the Transportation Investment Fund of 2005 created by Section 72-2-124 a
3864
portion of the taxes listed under Subsection (3)(a) equal to 17% of the revenue
3865
collected from the following sales and use taxes:]
3866
[(i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;]
3867
[(ii) the tax imposed by Subsection (2)(b)(i);]
3868
[(iii) the tax imposed by Subsection (2)(c)(i); and]
3869
[(iv) the tax imposed by Subsection (2)(f)(i)(A)(I).]
3870
[(b)(i) For a fiscal year beginning on or after July 1, 2024, the commission shall
3871
annually reduce the deposit under Subsection (7)(a) into the Transportation
3872
Investment Fund of 2005 by an amount equal to .44% of the revenue collected
3873
from the following sales and use taxes:]
3874
[(A) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;]
3875
[(B) the tax imposed by Subsection (2)(b)(i);]
3876
[(C) the tax imposed by Subsection (2)(c)(i); and]
3877
[(D) the tax imposed by Subsection (2)(f)(i)(A)(I).]
3878
[(ii) The commission shall annually deposit the amount described in Subsection
3879
(7)(b)(i) into the Cottonwood Canyons Transportation Investment Fund created in
3880
Section 72-2-124.]
3881
[(c)(i) Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1,
3882
2023, the commission shall annually reduce the deposit into the Transportation
3883
Investment Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is
3884
equal to 5% of:]
3885
[(A) the amount of revenue generated in the current fiscal year by the portion of
3886
taxes listed under Subsection (3)(a) that equals 20.68% of the revenue
3887
collected from taxes described in Subsections (7)(a)(i) through (iv);]
3888
[(B) the amount of revenue generated in the current fiscal year by registration fees
3889
designated under Section 41-1a-1201 to be deposited into the Transportation
3890
Investment Fund of 2005; and]
- 115 - 1st Sub. (Green) S.B. 27 02-26 11:49
3891
[(C) revenue transferred by the Division of Finance to the Transportation
3892
Investment Fund of 2005 in accordance with Section 72-2-106 in the current
3893
fiscal year.]
3894
[(ii) The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a
3895
given fiscal year.]
3896
[(iii) The commission shall annually deposit the amount described in Subsection
3897
(7)(c)(i) into the Active Transportation Investment Fund created in Subsection
3898
72-2-124(11).]
3899
[(d)(i) For a fiscal year beginning on or after July 1, 2024, the commission shall
3900
annually reduce the deposit into the Transportation Investment Fund of 2005
3901
under this Subsection (7) by an amount that is equal to 1% of the revenue
3902
collected from the following sales and use taxes:]
3903
[(A) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;]
3904
[(B) the tax imposed by Subsection (2)(b)(i);]
3905
[(C) the tax imposed by Subsection (2)(c)(i); and]
3906
[(D) the tax imposed by Subsection (2)(f)(i)(A)(I).]
3907
[(ii) The commission shall annually deposit the amount described in Subsection
3908
(7)(d)(i) into the Commuter Rail Subaccount created in Section 72-2-124.]
3909
[(8)(a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under
3910
Subsection (7), and subject to Subsections (8)(b) and (d)(ii), for a fiscal year
3911
beginning on or after July 1, 2018, the commission shall annually deposit into the
3912
Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of the
3913
taxes listed under Subsection (3)(a) in an amount equal to 3.68% of the revenue
3914
collected from the following taxes:]
3915
[(i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;]
3916
[(ii) the tax imposed by Subsection (2)(b)(i);]
3917
[(iii) the tax imposed by Subsection (2)(c)(i); and]
3918
[(iv) the tax imposed by Subsection (2)(f)(i)(A)(I).]
3919
[(b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually
3920
reduce the deposit into the Transportation Investment Fund of 2005 under Subsection
3921
(8)(a) by an amount that is equal to 35% of the amount of revenue generated in the
3922
current fiscal year by the portion of the tax imposed on motor and special fuel that is
3923
sold, used, or received for sale or use in this state that exceeds 29.4 cents per gallon.]
3924
[(c) The commission shall annually deposit the amount described in Subsection (8)(b)
- 116 - 02-26 11:49 1st Sub. (Green) S.B. 27
3925
into the Transit Transportation Investment Fund created in Section 72-2-124.]
3926
[(9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
3927
2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies
3928
Fund created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009.]
3929
[(10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the fiscal
3930
year during which the commission receives notice under Section 63N-2-510 that
3931
construction on a qualified hotel, as defined in Section 63N-2-502, has begun, the
3932
commission shall, for two consecutive fiscal years, annually deposit $1,900,000 of the
3933
revenue generated by the taxes listed under Subsection (3)(a) into the Hotel Impact
3934
Mitigation Fund, created in Section 63N-2-512.]
3935
[(11)] (6)(a) The rate specified in this [subsection] Subsection (6) is 0.15%.
3936
(b) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year beginning
3937
on or after July 1, 2019, annually transfer the amount of revenue collected from the
3938
rate described in Subsection [(11)(a)] (6)(a) on the transactions that are subject to the
3939
sales and use tax under Subsection [(2)(a)(i)(A)] (2)(a)(i)(B) into the Medicaid ACA
3940
Fund created in Section 26B-1-315.
3941
[(12) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
3942
2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated
3943
credit solely for use of the Search and Rescue Financial Assistance Program created in,
3944
and expended in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act.]
3945
[(13)(a) For each fiscal year beginning with fiscal year 2020-21, the commission shall
3946
annually transfer $1,813,400 of the revenue deposited into the Transportation
3947
Investment Fund of 2005 under Subsections (7) and (8) to the General Fund.]
3948
[(b) If the total revenue deposited into the Transportation Investment Fund of 2005
3949
under Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the
3950
commission shall transfer the total revenue deposited into the Transportation
3951
Investment Fund of 2005 under Subsections (7) and (8) during the fiscal year to the
3952
General Fund.]
3953
[(14)] (7) Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610,
3954
beginning the first day of the calendar quarter one year after the sales and use tax
3955
boundary for a housing and transit reinvestment zone is established, the commission, at
3956
least annually, shall transfer an amount equal to 15% of the sales and use tax increment
3957
within an established sales and use tax boundary, as defined in Section 63N-3-602, into
3958
the Transit Transportation Investment Fund created in Section 72-2-124.
- 117 - 1st Sub. (Green) S.B. 27 02-26 11:49
3959
[(15) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year beginning
3960
on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure Restricted
3961
Account, created in Section 51-9-902, a portion of the taxes listed under Subsection
3962
(3)(a) equal to 1% of the revenue collected from the following sales and use taxes:]
3963
[(a) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;]
3964
[(b) the tax imposed by Subsection (2)(b)(i);]
3965
[(c) the tax imposed by Subsection (2)(c)(i); and]
3966
[(d) the tax imposed by Subsection (2)(f)(i)(A)(I).]
3967
[(16)] (8) Notwithstanding Subsection (3)(a), beginning October 1, 2024 the commission
3968
shall transfer to the Utah Fairpark Area Investment and Restoration District, created in
3969
Section 11-70-201, the revenue from the sales and use tax imposed by Subsection
3970
(2)(a)(i)(A)[ at a 4.7% rate], on transactions occurring within the district sales tax area,
3971
as defined in Section 11-70-101.
3972
[(17)] (9)(a) As used in this Subsection [(17)] (9):
3973
(i) "Additional land" means point of the mountain state land described in Subsection
3974
11-59-102(6)(b) that the point of the mountain authority acquires after the point of
3975
the mountain authority provides the commission a map under Subsection [(17)(c)]
3976
(9)(c).
3977
(ii) "Point of the mountain authority" means the Point of the Mountain State Land
3978
Authority, created in Section 11-59-201.
3979
(iii) "Point of the mountain state land" means the same as that term is defined in
3980
Section 11-59-102.
3981
(b) Notwithstanding Subsection (3)(a), the commission shall distribute to the point of the
3982
mountain authority 50% of the revenue from the sales and use tax imposed by
3983
Subsection (2)(a)(i)(A)[ at a 4.7% rate], on transactions occurring on the point of the
3984
mountain state land.
3985
(c) The distribution under Subsection [(17)(b)] (9)(b) shall begin the next calendar
3986
quarter that begins at least 90 days after the point of the mountain authority provides
3987
the commission a map that:
3988
(i) accurately describes the point of the mountain state land; and
3989
(ii) the point of the mountain authority certifies as accurate.
3990
(d) A distribution under Subsection [(17)(b)] (9)(b) with respect to additional land shall
3991
begin the next calendar quarter that begins at least 90 days after the point of the
3992
mountain authority provides the commission a map of point of the mountain state
- 118 - 02-26 11:49 1st Sub. (Green) S.B. 27
3993
land that:
3994
(i) accurately describes the point of the mountain state land, including the additional
3995
land; and
3996
(ii) the point of the mountain authority certifies as accurate.
3997
(e)(i) Upon the payment in full of bonds secured by the sales and use tax revenue
3998
distributed to the point of the mountain authority under Subsection [(17)(b)] (9)(b),
3999
the point of the mountain authority shall immediately notify the commission in
4000
writing that the bonds are paid in full.
4001
(ii) The commission shall discontinue distributions of sales and use tax revenue under
4002
Subsection [(17)(b)] (9)(b) at the beginning of the calendar quarter that begins at
4003
least 90 days after the date that the commission receives the written notice under
4004
Subsection [(17)(e)(i)] (9)(e)(i).
4005
(10) Notwithstanding Subsection (3)(a), the amount of state sales tax revenues described in
4006
Section 63N-2-503.5 is deposited into the Convention Incentive Fund created in Section
4007
63N-2-503.5.
4008
Section 19. Section 59-12-104.2 is amended to read:
4009
59-12-104.2 (Effective 07/01/26). Exemption for accommodations and services
4010
taxed by the Navajo Nation.
4011
(1) As used in this section "tribal taxing area" means the geographical area that:
4012
(a) is subject to the taxing authority of the Navajo Nation; and
4013
(b) consists of:
4014
(i) notwithstanding the issuance of a patent, all land:
4015
(A) within the limits of an Indian reservation under the jurisdiction of the federal
4016
government; and
4017
(B) including any rights-of-way running through the reservation; and
4018
(ii) all Indian allotments the Indian titles to which have not been extinguished,
4019
including any rights-of-way running through an Indian allotment.
4020
(2)(a) Beginning July 1, 2001, amounts paid by or charged to a purchaser for
4021
accommodations and services described in Subsection 59-12-103(1)(i) are exempt
4022
from the tax imposed by [Subsection 59-12-103(2)(a)(i)(A) or (2)(e)(i)(A)(I)]
4023
Subsections 59-12-103(2)(a)(i)(A) and (B) or Subsection 59-12-103(2)(e)(i)(A) to the
4024
extent permitted under Subsection (2)(b) if:
4025
(i) the accommodations and services described in Subsection 59-12-103(1)(i) are
4026
provided within:
- 119 - 1st Sub. (Green) S.B. 27 02-26 11:49
4027
(A) the state; and
4028
(B) a tribal taxing area;
4029
(ii) the Navajo Nation imposes and collects a tax on the amounts paid by or charged
4030
to the purchaser for the accommodations and services described in Subsection
4031
59-12-103(1)(i);
4032
(iii) the Navajo Nation imposes the tax described in Subsection (2)(a)(ii) without
4033
regard to whether or not the purchaser that pays or is charged for the
4034
accommodations and services is an enrolled member of the Navajo Nation; and
4035
(iv) the requirements of Subsection (4) are met.
4036
(b) If but for Subsection (2)(a) the amounts paid by or charged to a purchaser for
4037
accommodations and services described in Subsection (2)(a) are subject to a tax
4038
imposed by [Subsection 59-12-103(2)(a)(i)(A) or (2)(e)(i)(A)(I)] Subsections
4039
59-12-103(2)(a)(i)(A) and (B) or Subsection 59-12-103(2)(e)(i)(A):
4040
(i) the seller shall collect and pay to the state the difference described in Subsection
4041
(3) if that difference is greater than $0; and
4042
(ii) a person may not require the state to provide a refund, a credit, or similar tax
4043
relief if the difference described in Subsection (3) is equal to or less than $0.
4044
(3) The difference described in Subsection (2)(b) is equal to the difference between:
4045
(a) the amount of tax imposed by [Subsection 59-12-103(2)(a)(i)(A) or (2)(e)(i)(A)(I)]
4046
Subsections 59-12-103(2)(a)(i)(A) and (B) or Subsection 59-12-103(2)(e)(i)(A) on
4047
the amounts paid by or charged to a purchaser for accommodations and services
4048
described in Subsection 59-12-103(1)(i); less
4049
(b) the tax imposed and collected by the Navajo Nation on the amounts paid by or
4050
charged to a purchaser for the accommodations and services described in Subsection
4051
59-12-103(1)(i).
4052
(4)(a) If, on or after July 1, 2001, the Navajo Nation changes the tax rate of a tax
4053
imposed on amounts paid by or charged to a purchaser for accommodations and
4054
services described in Subsection 59-12-103(1)(i), any change in the amount of the
4055
exemption under Subsection (2) as a result of the change in the tax rate is not
4056
effective until the first day of the calendar quarter after a 90-day period beginning on
4057
the date the commission receives notice meeting the requirements of Subsection
4058
(4)(b) from the Navajo Nation.
4059
(b) The notice described in Subsection (4)(a) shall state:
4060
(i) that the Navajo Nation has changed or will change the tax rate of a tax imposed on
- 120 - 02-26 11:49 1st Sub. (Green) S.B. 27
4061
amounts paid by or charged to a purchaser for accommodations and services
4062
described in Subsection 59-12-103(1)(i);
4063
(ii) the effective date of the rate change on the tax described in Subsection (4)(b)(i);
4064
and
4065
(iii) the new rate of the tax described in Subsection (4)(b)(i).
4066
Section 20. Section 59-12-1201 is amended to read:
4067
59-12-1201 (Effective 07/01/26). Motor vehicle rental tax -- Rate -- Exemptions --
4068
Administration, collection, and enforcement of tax -- Administrative charge -- Deposits.
4069
(1) As used in this section:
4070
(a) "Fairpark district board" means the board of the fairpark district.
4071
(b) "Fairpark district" means the Utah Fairpark Area Investment and Restoration
4072
District, created in Section 11-70-201.
4073
(c) "Franchise agreement date" means the same as that term is defined in Section
4074
11-70-101.
4075
(d) "Stadium contribution" means the same as that term is defined in Section 11-70-101.
4076
(e) "Transition date" means the first day of the calendar quarter that begins at least 90
4077
days after the fairpark district board delivers to the commission the certificate
4078
described in Subsection (2)(a)(ii)(B).
4079
(2)(a)(i) Except as provided in Subsections (4) and (5), there is imposed a tax of 2.5%
4080
on all short-term rentals of motor vehicles.
4081
(ii)(A) In addition to the tax imposed under Subsection (2)(a)(i) and except as
4082
provided in Subsections (4) and (5), beginning on the transition date there is
4083
imposed a tax of 1.5% on all short-term leases and rentals of motor vehicles
4084
not exceeding 30 days.
4085
(B) After the franchise agreement date, the fairpark district board shall deliver to
4086
the commission a certificate verifying the execution of a franchise agreement,
4087
as defined in Section 11-70-101, and providing the franchise agreement date.
4088
(C) A tax under this Subsection (2)(a)(ii) is imposed only if the franchise
4089
agreement date is on or before June 30, 2032.
4090
(b) The tax imposed in this section is in addition to all other state, county, or municipal
4091
fees and taxes imposed on rentals of motor vehicles.
4092
(3)(a) Subject to Subsection (3)(b), a tax rate repeal or tax rate change for the tax
4093
imposed under Subsection (2) shall take effect on the first day of a calendar quarter.
4094
(b)(i) For a transaction subject to a tax under Subsection (2), a tax rate increase shall
- 121 - 1st Sub. (Green) S.B. 27 02-26 11:49
4095
take effect on the first day of the first billing period:
4096
(A) that begins after the effective date of the tax rate increase; and
4097
(B) if the billing period for the transaction begins before the effective date of a tax
4098
rate increase imposed under Subsection (2).
4099
(ii) For a transaction subject to a tax under Subsection (2), the repeal of a tax or a tax
4100
rate decrease shall take effect on the first day of the last billing period:
4101
(A) that began before the effective date of the repeal of the tax or the tax rate
4102
decrease; and
4103
(B) if the billing period for the transaction begins before the effective date of the
4104
repeal of the tax or the tax rate decrease imposed under Subsection [(1)] (2).
4105
(4) A tax imposed under this section applies at the same rate to car sharing of less than 30
4106
days, except forcar sharing for the purpose of temporarily replacing a person's motor
4107
vehicle that is being repaired pursuant to a repair or an insurance agreement.
4108
(5) A motor vehicle is exempt from the tax imposed under this section if:
4109
(a) the motor vehicle is registered for a gross laden weight of 12,001 or more pounds;
4110
(b) the motor vehicle is rented as a personal household goods moving van; or
4111
(c) the lease or rental of the motor vehicle is made for the purpose of temporarily
4112
replacing a person's motor vehicle that is being repaired pursuant to a repair
4113
agreement or an insurance agreement.
4114
(6)(a)(i) The tax authorized under this section shall be administered, collected, and
4115
enforced in accordance with:
4116
(A) the same procedures used to administer, collect, and enforce the tax under Part
4117
1, Tax Collection; and
4118
(B) Chapter 1, General Taxation Policies.
4119
(ii) Notwithstanding Subsection [(5)(a)(i)] (6)(a)(i), a tax under this part is not subject
4120
to Subsections 59-12-103(4) through [(9)] (10) or Section 59-12-107.1 or
4121
59-12-123.
4122
(b) The commission shall retain and deposit an administrative charge in accordance with
4123
Section 59-1-306 from the revenue the commission collects from a tax under this part.
4124
(c) Except as provided under Subsections (6)(b) and (d):
4125
(i) the commission shall deposit daily with the state treasurer all revenue received
4126
under this section; and
4127
(ii) the state treasurer shall credit monthly all revenue received under this section to
4128
the Marda Dillree Corridor Preservation Fund under Section 72-2-117.
- 122 - 02-26 11:49 1st Sub. (Green) S.B. 27
4129
(d)(i) Subject to Subsection (6)(d)(iii), all revenue received by the commission under
4130
Subsection (2)(a)(ii) shall be paid to the fairpark district.
4131
(ii) Within 10 days after the fairpark district completes payment of the stadium
4132
contribution, the fairpark district board shall deliver to the commission a written
4133
statement verifying that the fairpark district has completed payment of the stadium
4134
contribution.
4135
(iii) Upon receipt of the written statement under Subsection (6)(d)(ii), the
4136
commission shall:
4137
(A) discontinue collecting revenue under Subsection (2)(a)(ii), beginning the first
4138
day of the calendar quarter that is at least 90 days after the commission's
4139
receipt of the written statement;
4140
(B) discontinue distributing revenue under Subsection (2)(a)(ii) to the fairpark
4141
district, beginning the first day of the calendar quarter that is at least 90 days
4142
after the commission's receipt of the written statement; and
4143
(C) notify the Executive Appropriations Committee of the Legislature that the
4144
commission is discontinuing collecting and distributing revenue under
4145
Subsection (2)(a)(ii).
4146
Section 21. Section 63N-2-510 is amended to read:
4147
63N-2-510 (Effective 07/01/26). Report by office -- Posting of report.
4148
(1) The office shall include the following information in the office's annual written report
4149
described in Section 63N-1a-306:
4150
(a) the state's success in attracting new conventions and corresponding new state
4151
revenue;
4152
(b) the estimated amount of convention incentive commitments and the associated
4153
calculation made by the office and the period of time over which convention
4154
incentives are expected to be paid;
4155
(c) the economic impact on the state related to generating new state revenue and
4156
providing convention incentives; and
4157
(d) the estimated and actual costs and economic benefits of the convention incentive
4158
commitments that the office made.
4159
(2) Upon the commencement of the construction of a qualified hotel, the office shall send a
4160
written notice to the Division of Finance[:]
4161
[(a) referring to the two annual deposits required under Subsection 59-12-103(10); and]
4162
[(b)] notifying the Division of Finance that construction on the qualified hotel has
- 123 - 1st Sub. (Green) S.B. 27 02-26 11:49
4163
begun.
4164
Section 22. Section 63N-2-512 is amended to read:
4165
63N-2-512 (Effective 07/01/26). Hotel Impact Mitigation Fund.
4166
(1) As used in this section:
4167
(a) "Affected hotel" means a hotel built in the state before July 1, 2014.
4168
(b) "Direct losses" means affected hotels' losses of hotel guest business attributable to
4169
the qualified hotel room supply being added to the market in the state.
4170
(c) "Mitigation fund" means the Hotel Impact Mitigation Fund, created in Subsection (2).
4171
(2) There is created an expendable special revenue fund known as the Hotel Impact
4172
Mitigation Fund.
4173
(3) The mitigation fund shall:
4174
(a) be administered by GOEO;
4175
(b) earn interest; and
4176
(c) be funded by:
4177
[(i) payments required to be deposited into the mitigation fund by the Division of
4178
Finance under Subsection 59-12-103(10);]
4179
[(ii)] (i) money required to be deposited into the mitigation fund under Subsection
4180
17-31-9(2) by the county in which a qualified hotel is located; and
4181
[(iii)] (ii) any money deposited into the mitigation fund under Subsection (6).
4182
(4) Interest earned by the mitigation fund shall be deposited into the mitigation fund.
4183
(5)(a) In accordance with office rules, GOEO shall annually pay up to $2,100,000 of
4184
money in the mitigation fund:
4185
(i) to affected hotels;
4186
(ii) for four consecutive years, beginning 12 months after the date of initial
4187
occupancy of the qualified hotel occurs; and
4188
(iii) to mitigate direct losses.
4189
(b)(i) If the amount GOEO pays under Subsection (5)(a) in any year is less than
4190
$2,100,000, GOEO shall pay to the Stay Another Day and Bounce Back Fund,
4191
created in Section 63N-2-511, the difference between $2,100,000 and the amount
4192
paid under Subsection (5)(a).
4193
(ii) GOEO shall make any required payment under Subsection (5)(b)(i) within 90
4194
days after the end of the year for which a determination is made of how much
4195
GOEO is required to pay to affected hotels under Subsection (5)(a).
4196
(6) A host local government or qualified hotel owner may make payments to the Division
- 124 - 02-26 11:49 1st Sub. (Green) S.B. 27
4197
of Finance for deposit into the mitigation fund.
4198
(7) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
4199
office shall, in consultation with the Utah Hotel and Lodging Association and the county
4200
in which the qualified hotel is located, make rules establishing procedures and criteria
4201
governing payments under Subsection (5)(a) to affected hotels.
4202
Section 23. Section 72-2-106 is amended to read:
4203
72-2-106 (Effective 07/01/26). Appropriation and transfers from Transportation
4204
Fund.
4205
(1) On and after July 1, 1981, there is appropriated from the Transportation Fund to the use
4206
of the department an amount equal to two-elevenths of the taxes collected from the
4207
motor fuel tax and the special fuel tax, exclusive of the formula amount appropriated for
4208
class B and class C roads, to be used for highway rehabilitation.
4209
(2) For a fiscal year beginning on or after July 1, 2016, the Division of Finance shall
4210
annually transfer an amount equal to the amount of revenue generated by a tax imposed
4211
on motor and special fuel that is sold, used, or received for sale or used in this state at a
4212
rate of 1.8 cents per gallon to the Transportation Investment Fund of 2005 created by
4213
Section 72-2-124.
4214
(3) For a fiscal year beginning on or after July 1, 2019, the Division of Finance shall
4215
annually transfer to the Transportation Investment Fund of 2005 created by Section
4216
72-2-124 an amount that is equal to 35% of the amount of revenue generated in the
4217
current fiscal year by the portion of the tax imposed on motor and special fuel that is
4218
sold, used, or received for sale or use in this state that exceeds 29.4 cents per gallon.
4219
[(4) For purposes of the calculation described in Subsection 59-12-103(7)(c), the Division
4220
of Finance shall notify the State Tax Commission of the amount of any transfer made
4221
under Subsections (2) and (3).]
4222
Section 24. Section 72-2-124 is amended to read:
4223
72-2-124 (Effective 07/01/26). Transportation Investment Fund of 2005.
4224
(1) There is created a capital projects fund entitled the Transportation Investment Fund of
4225
2005.
4226
(2) The fund consists of money generated from the following sources:
4227
(a) any voluntary contributions received for the maintenance, construction,
4228
reconstruction, or renovation of state and federal highways;
4229
(b) appropriations made to the fund by the Legislature;
4230
(c) registration fees designated under Section 41-1a-1201;
- 125 - 1st Sub. (Green) S.B. 27 02-26 11:49
4231
(d) the sales and use tax revenues deposited into the fund in accordance with Section
4232
59-12-103; and
4233
(e) revenues transferred to the fund in accordance with Section 72-2-106.
4234
(3)(a) The fund shall earn interest.
4235
(b) All interest earned on fund money shall be deposited into the fund.
4236
(4)(a) Except as provided in Subsection (4)(b), the executive director may only use fund
4237
money to pay:
4238
(i) the costs of maintenance, construction, reconstruction, or renovation to state and
4239
federal highways prioritized by the Transportation Commission through the
4240
prioritization process for new transportation capacity projects adopted under
4241
Section 72-1-304;
4242
(ii) the costs of maintenance, construction, reconstruction, or renovation to the
4243
highway projects described in Subsections 63B-18-401(2), (3), and (4);
4244
(iii) principal, interest, and issuance costs of bonds authorized by Section 63B-18-401
4245
minus the costs paid from the County of the First Class Highway Projects Fund in
4246
accordance with Subsection 72-2-121(4)(e);
4247
(iv) for a fiscal year beginning on or after July 1, 2013, to transfer to the 2010 Salt
4248
Lake County Revenue Bond Sinking Fund created by Section 72-2-121.3 the
4249
amount certified by Salt Lake County in accordance with Subsection 72-2-121.3
4250
(4)(c) as necessary to pay the debt service on $30,000,000 of the revenue bonds
4251
issued by Salt Lake County;
4252
(v) principal, interest, and issuance costs of bonds authorized by Section 63B-16-101
4253
for projects prioritized in accordance with Section 72-2-125;
4254
(vi) all highway general obligation bonds that are intended to be paid from revenues
4255
in the Centennial Highway Fund created by Section 72-2-118;
4256
(vii) for fiscal year 2015-16 only, to transfer $25,000,000 to the County of the First
4257
Class Highway Projects Fund created in Section 72-2-121 to be used for the
4258
purposes described in Section 72-2-121;
4259
(viii) if a political subdivision provides a contribution equal to or greater than 40% of
4260
the costs needed for construction, reconstruction, or renovation of paved
4261
pedestrian or paved nonmotorized transportation for projects that:
4262
(A) mitigate traffic congestion on the state highway system;
4263
(B) are part of an active transportation plan approved by the department; and
4264
(C) are prioritized by the commission through the prioritization process for new
- 126 - 02-26 11:49 1st Sub. (Green) S.B. 27
4265
transportation capacity projects adopted under Section 72-1-304;
4266
(ix) $705,000,000 for the costs of right-of-way acquisition, construction,
4267
reconstruction, or renovation of or improvement to the following projects:
4268
(A) the connector road between Main Street and 1600 North in the city of
4269
Vineyard;
4270
(B) Geneva Road from University Parkway to 1800 South;
4271
(C) the SR-97 interchange at 5600 South on I-15;
4272
(D) subject to Subsection (4)(c), two lanes on U-111 from Herriman Parkway to
4273
South Jordan Parkway;
4274
(E) widening I-15 between mileposts 10 and 13 and the interchange at milepost 11;
4275
(F) improvements to 1600 North in Orem from 1200 West to State Street;
4276
(G) widening I-15 between mileposts 6 and 8;
4277
(H) widening 1600 South from Main Street in the city of Spanish Fork to SR-51;
4278
(I) widening US 6 from Sheep Creek to Mill Fork between mileposts 195 and 197
4279
in Spanish Fork Canyon;
4280
(J) I-15 northbound between mileposts 43 and 56;
4281
(K) a passing lane on SR-132 between mileposts 41.1 and 43.7 between mileposts
4282
43 and 45.1;
4283
(L) east Zion SR-9 improvements;
4284
(M) Toquerville Parkway;
4285
(N) an environmental study on Foothill Boulevard in the city of Saratoga Springs;
4286
(O) using funds allocated in this Subsection (4)(a)(ix), and other sources of funds,
4287
for construction of an interchange on Bangerter Highway at 13400 South; and
4288
(P) an environmental impact study for Kimball Junction in Summit County; and
4289
(x) $28,000,000 as pass-through funds, to be distributed as necessary to pay project
4290
costs based upon a statement of cash flow that the local jurisdiction where the
4291
project is located provides to the department demonstrating the need for money
4292
for the project, for the following projects in the following amounts:
4293
(A) $5,000,000 for Payson Main Street repair and replacement;
4294
(B) $8,000,000 for a Bluffdale 14600 South railroad bypass;
4295
(C) $5,000,000 for improvements to 4700 South in Taylorsville; and
4296
(D) $10,000,000 for improvements to the west side frontage roads adjacent to U.S.
4297
40 between mile markers 7 and 10.
4298
(b) The executive director may use fund money to exchange for an equal or greater
- 127 - 1st Sub. (Green) S.B. 27 02-26 11:49
4299
amount of federal transportation funds to be used as provided in Subsection (4)(a).
4300
(c)(i) Construction related to the project described in Subsection (4)(a)(ix)(D) may
4301
not commence until a right-of-way not owned by a federal agency that is required
4302
for the realignment and extension of U-111, as described in the department's 2023
4303
environmental study related to the project, is dedicated to the department.
4304
(ii) Notwithstanding Subsection (4)(c)(i), if a right-of-way is not dedicated for the
4305
project as described in Subsection (4)(c)(i) on or before October 1, 2024, the
4306
department may proceed with the project, except that the project will be limited to
4307
two lanes on U-111 from Herriman Parkway to 11800 South.
4308
(5)(a) Except as provided in Subsection (5)(b), if the department receives a notice of
4309
ineligibility for a municipality as described in Subsection 10-9a-408(7), the executive
4310
director may not program fund money to a project prioritized by the commission
4311
under Section 72-1-304, including fund money from the Transit Transportation
4312
Investment Fund, within the boundaries of the municipality until the department
4313
receives notification from the Housing and Community Development Division within
4314
the Department of Workforce Services that ineligibility under this Subsection (5) no
4315
longer applies to the municipality.
4316
(b) Within the boundaries of a municipality described in Subsection (5)(a), the executive
4317
director:
4318
(i) may program fund money in accordance with Subsection (4)(a) for a
4319
limited-access facility or interchange connecting limited-access facilities;
4320
(ii) may not program fund money for the construction, reconstruction, or renovation
4321
of an interchange on a limited-access facility;
4322
(iii) may program Transit Transportation Investment Fund money for a
4323
multi-community fixed guideway public transportation project; and
4324
(iv) may not program Transit Transportation Investment Fund money for the
4325
construction, reconstruction, or renovation of a station that is part of a fixed
4326
guideway public transportation project.
4327
(c) Subsections (5)(a) and (b) do not apply to a project programmed by the executive
4328
director before July 1, 2022, for projects prioritized by the commission under Section
4329
72-1-304.
4330
(6)(a) Except as provided in Subsection (6)(b), if the department receives a notice of
4331
ineligibility for a county as described in Subsection 17-27a-408(7), the executive
4332
director may not program fund money to a project prioritized by the commission
- 128 - 02-26 11:49 1st Sub. (Green) S.B. 27
4333
under Section 72-1-304, including fund money from the Transit Transportation
4334
Investment Fund, within the boundaries of the unincorporated area of the county until
4335
the department receives notification from the Housing and Community Development
4336
Division within the Department of Workforce Services that ineligibility under this
4337
Subsection (6) no longer applies to the county.
4338
(b) Within the boundaries of the unincorporated area of a county described in Subsection
4339
(6)(a), the executive director:
4340
(i) may program fund money in accordance with Subsection (4)(a) for a
4341
limited-access facility to a project prioritized by the commission under Section
4342
72-1-304;
4343
(ii) may not program fund money for the construction, reconstruction, or renovation
4344
of an interchange on a limited-access facility;
4345
(iii) may program Transit Transportation Investment Fund money for a
4346
multi-community fixed guideway public transportation project; and
4347
(iv) may not program Transit Transportation Investment Fund money for the
4348
construction, reconstruction, or renovation of a station that is part of a fixed
4349
guideway public transportation project.
4350
(c) Subsections (6)(a) and (b) do not apply to a project programmed by the executive
4351
director before July 1, 2022, for projects prioritized by the commission under Section
4352
72-1-304.
4353
(7)(a) Before bonds authorized by Section 63B-18-401 or 63B-27-101 may be issued in
4354
any fiscal year, the department and the commission shall appear before the Executive
4355
Appropriations Committee of the Legislature and present the amount of bond
4356
proceeds that the department needs to provide funding for the projects identified in
4357
Subsections 63B-18-401(2), (3), and (4) or Subsection 63B-27-101(2) for the current
4358
or next fiscal year.
4359
(b) The Executive Appropriations Committee of the Legislature shall review and
4360
comment on the amount of bond proceeds needed to fund the projects.
4361
(8) The Division of Finance shall, from money deposited into the fund, transfer the amount
4362
of funds necessary to pay principal, interest, and issuance costs of bonds authorized by
4363
Section 63B-18-401 or 63B-27-101 in the current fiscal year to the appropriate debt
4364
service or sinking fund.
4365
(9)(a) There is created in the Transportation Investment Fund of 2005 the Transit
4366
Transportation Investment Fund.
- 129 - 1st Sub. (Green) S.B. 27 02-26 11:49
4367
(b) The fund shall be funded by:
4368
(i) contributions deposited into the fund in accordance with Section 59-12-103;
4369
(ii) appropriations into the account by the Legislature;
4370
(iii) deposits of sales and use tax increment related to a housing and transit
4371
reinvestment zone as described in Section 63N-3-610;
4372
(iv) transfers of local option sales and use tax revenue as described in Subsection
4373
59-12-2220(11)(b) or (c);
4374
(v) private contributions; and
4375
(vi) donations or grants from public or private entities.
4376
(c)(i) The fund shall earn interest.
4377
(ii) All interest earned on fund money shall be deposited into the fund.
4378
(d) Subject to Subsection (9)(e), the commission may prioritize money from the fund:
4379
(i) for public transit capital development of new capacity projects and fixed guideway
4380
capital development projects to be used as prioritized by the commission through
4381
the prioritization process adopted under Section 72-1-304;
4382
(ii) to the department for oversight of a fixed guideway capital development project
4383
for which the department has responsibility; or
4384
(iii) up to $500,000 per year, to be used for a public transit study.
4385
(e)(i) Subject to Subsections (9)(g), (h), and (i), the commission may only prioritize
4386
money from the fund for a public transit capital development project or pedestrian
4387
or nonmotorized transportation project that provides connection to the public
4388
transit system if the public transit district or political subdivision provides funds of
4389
equal to or greater than 30% of the costs needed for the project.
4390
(ii) A public transit district or political subdivision may use money derived from a
4391
loan granted pursuant to [Title 72, Chapter 2, ]Part 2, State Infrastructure Bank
4392
Fund, to provide all or part of the 30% requirement described in Subsection
4393
(9)(e)(i) if:
4394
(A) the loan is approved by the commission as required in [Title 72, Chapter 2, ]
4395
Part 2, State Infrastructure Bank Fund; and
4396
(B) the proposed capital project has been prioritized by the commission pursuant
4397
to Section 72-1-303.
4398
(f) Before July 1, 2022, the department and a large public transit district shall enter into
4399
an agreement for a large public transit district to pay the department $5,000,000 per
4400
year for 15 years to be used to facilitate the purchase of zero emissions or low
- 130 - 02-26 11:49 1st Sub. (Green) S.B. 27
4401
emissions rail engines and trainsets for regional public transit rail systems.
4402
(g) For any revenue transferred into the fund pursuant to Subsection 59-12-2220(11)(b):
4403
(i) the commission may prioritize money from the fund for public transit projects,
4404
operations, or maintenance within the county of the first class; and
4405
(ii) Subsection (9)(e) does not apply.
4406
(h) For any revenue transferred into the fund pursuant to Subsection 59-12-2220(11)(c):
4407
(i) the commission may prioritize public transit projects, operations, or maintenance
4408
in the county from which the revenue was generated; and
4409
(ii) Subsection (9)(e) does not apply.
4410
(i) The requirement to provide funds equal to or greater than 30% of the costs needed for
4411
the project described in Subsection (9)(e) does not apply to a public transit capital
4412
development project or pedestrian or nonmotorized transportation project that the
4413
department proposes.
4414
(j) In accordance with Part [3] 4, Public Transit Innovation Grants, the commission may
4415
prioritize money from the fund for public transit innovation grants, as defined in
4416
Section 72-2-401, for public transit capital development projects requested by a
4417
political subdivision within a public transit district.
4418
(10)(a) There is created in the Transportation Investment Fund of 2005 the Cottonwood
4419
Canyons Transportation Investment Fund.
4420
(b) The fund shall be funded by:
4421
(i) money deposited into the fund in accordance with Section 59-12-103;
4422
(ii) appropriations into the account by the Legislature;
4423
(iii) private contributions; and
4424
(iv) donations or grants from public or private entities.
4425
(c)(i) The fund shall earn interest.
4426
(ii) All interest earned on fund money shall be deposited into the fund.
4427
(d) The Legislature may appropriate money from the fund for public transit or
4428
transportation projects in the Cottonwood Canyons of Salt Lake County.
4429
(e) The department may use up to 2% of the revenue deposited into the account under
4430
Subsection [59-12-103(7)(b)] 59-12-103(4)(f) to contract with local governments as
4431
necessary for public safety enforcement related to the Cottonwood Canyons of Salt
4432
Lake County.
4433
(11)(a) There is created in the Transportation Investment Fund of 2005 the Active
4434
Transportation Investment Fund.
- 131 - 1st Sub. (Green) S.B. 27 02-26 11:49
4435
(b) The fund shall be funded by:
4436
(i) money deposited into the fund in accordance with Section 59-12-103;
4437
(ii) appropriations into the account by the Legislature; and
4438
(iii) donations or grants from public or private entities.
4439
(c)(i) The fund shall earn interest.
4440
(ii) All interest earned on fund money shall be deposited into the fund.
4441
(d) The executive director may only use fund money to pay the costs needed for:
4442
(i) the planning, design, construction, maintenance, reconstruction, or renovation of
4443
paved pedestrian or paved nonmotorized trail projects that:
4444
(A) are prioritized by the commission through the prioritization process for new
4445
transportation capacity projects adopted under Section 72-1-304;
4446
(B) serve a regional purpose; and
4447
(C) are part of an active transportation plan approved by the department or the
4448
plan described in Subsection (11)(d)(ii);
4449
(ii) the development of a plan for a statewide network of paved pedestrian or paved
4450
nonmotorized trails that serve a regional purpose; and
4451
(iii) the administration of the fund, including staff and overhead costs.
4452
(12)(a) As used in this Subsection (12), "commuter rail" means the same as that term is
4453
defined in Section 63N-3-602.
4454
(b) There is created in the Transit Transportation Investment Fund the Commuter Rail
4455
Subaccount.
4456
(c) The subaccount shall be funded by:
4457
(i) contributions deposited into the subaccount in accordance with Section 59-12-103;
4458
(ii) appropriations into the subaccount by the Legislature;
4459
(iii) private contributions; and
4460
(iv) donations or grants from public or private entities.
4461
(d)(i) The subaccount shall earn interest.
4462
(ii) All interest earned on money in the subaccount shall be deposited into the
4463
subaccount.
4464
(e) As prioritized by the commission through the prioritization process adopted under
4465
Section 72-1-304 or as directed by the Legislature, the department may only use
4466
money from the subaccount for projects that improve the state's commuter rail
4467
infrastructure, including the building or improvement of grade-separated crossings
4468
between commuter rail lines and public highways.
- 132 - 02-26 11:49 1st Sub. (Green) S.B. 27
4469
(f) Appropriations made in accordance with this section are nonlapsing in accordance
4470
with Section 63J-1-602.1.
4471
Section 25. Section 73-2-1.6 is amended to read:
4472
73-2-1.6 (Effective 07/01/26). Water Rights Restricted Account.
4473
(1) As used in this section:
4474
(a) "Account" means the Water Rights Restricted Account created by this section.
4475
(b) "Division" means the Division of Water Rights.
4476
(2) There is created in the General Fund a restricted account known as the "Water Rights
4477
Restricted Account."
4478
(3) The account shall consist of the money deposited into the account under Subsection [
4479
59-12-103(5)(e)] 59-12-103(4)(b).
4480
(4) Upon appropriation, the division may use money in the account for:
4481
(a) costs incurred by the division that benefit water rights adjudications, including:
4482
(i) employing technical staff;
4483
(ii) acquiring equipment;
4484
(iii) obtaining legal support;
4485
(iv) conducting studies;
4486
(A) installing, operating, and maintaining measurement infrastructure; and
4487
(B) sharing the costs of installed United States Geological Survey stream gauges;
4488
and
4489
(b) not to exceed 5% of the money deposited into the account under Subsection [
4490
59-12-103(5)(e)] 59-12-103(4)(b) in the fiscal year preceding the fiscal year of
4491
appropriation, costs incurred by the division to acquire, manage, and analyze surface
4492
and groundwater data, not limited to geographic areas of adjudication.
4493
(5)(a) The account may not exceed $8,000,000 at the end of a fiscal year.
4494
(b) If the account exceeds $8,000,000 at the end of a fiscal year, the Division of Finance
4495
shall deposit into the Water Resources Conservation and Development Fund, created
4496
in Section 73-10-24, the money in excess of the amount necessary to maintain the
4497
account balance at $8,000,000.
4498
Section 26. Effective date.
4499
(1) Except as provided in Subsections (2) and (3), this bill takes effect on July 1, 2026.
4500
(2) The actions affecting the following sections take effect on May 7, 2025:
4501
(a) Section 41-1a-102 (Effective 05/07/25);
4502
(b) Section 41-1a-110 (Effective 05/07/25);
- 133 - 1st Sub. (Green) S.B. 27 02-26 11:49
4503
(c) Section 41-1a-1206 (Effective 05/07/25);
4504
(d) Section 41-6a-102 (Effective 05/07/25);
4505
(e) Section 41-6a-1509 (Effective 05/07/25);
4506
(f) Section 41-12a-804 (Effective 05/07/25);
4507
(g) Section 41-22-2 (Effective 05/07/25);
4508
(h) Section 41-22-3 (Effective 05/07/25);
4509
(i) Section 41-22-5.5 (Effective 05/07/25);
4510
(j) Section 41-22-10.7 (Effective 05/07/25); and
4511
(k) Section 41-22-10.8 (Effective 05/07/25).
4512
(3) The actions affecting Section 41-1a-215 (Effective 01/01/26) take effect on January 1,
4513
2026.
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