Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 454 Second Substitute (2015GS)

Sponsor

Rep. Wilson, B.

Final action

Governor Signed 3/25/2015

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• modifies the duties and authority of the Prison Relocation Commission;
• creates the Prison Development Commission and provides for its membership, duties, and operation;
• provides for Division of Facilities Construction and Management oversight of the prison design and construction project, in consultation with the Prison Development Commission;
• enacts a local option sales and use tax for a city or town that has a new state correctional facility;
• authorizes the issuance of bonds for the prison project;
• creates a restricted account and capital projects fund for the prison project;
• provides a process for the choice of a new prison site; and
• modifies a repeal provision relating to the Prison Relocation Commission and enacts a repeal provision relating to the Prison Development Commission.

Every vote on this bill

Bill text

PRISON DEVELOPMENT AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Brad R. Wilson
Senate Sponsor: 
Jerry W. Stevenson
LONG TITLE
General Description:
This bill modifies and enacts provisions relating to the development of a new prison.
Highlighted Provisions:
This bill:
▸ modifies the duties and authority of the Prison Relocation Commission;
▸ creates the Prison Development Commission and provides for its membership,
duties, and operation;
▸ provides for Division of Facilities Construction and Management oversight of the
prison design and construction project, in consultation with the Prison Development
Commission;
▸ enacts a local option sales and use tax for a city or town that has a new state
correctional facility;
▸ authorizes the issuance of bonds for the prison project;
▸ creates a restricted account and capital projects fund for the prison project;
▸ provides a process for the choice of a new prison site; and
▸ modifies a repeal provision relating to the Prison Relocation Commission and
enacts a repeal provision relating to the Prison Development Commission.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-12-102
, as last amended by Laws of Utah 2014, Chapters 380 and 414
59-12-403
, as last amended by Laws of Utah 2012, Chapter 254
63C-15-102
, as enacted by Laws of Utah 2014, Chapter 211
63C-15-201
, as enacted by Laws of Utah 2014, Chapter 211
63C-15-203
, as enacted by Laws of Utah 2014, Chapter 211
63I-1-263
, as last amended by Laws of Utah 2014, Chapters 113, 189, 195, 211, 419,
429, and 435
63I-2-263
, as last amended by Laws of Utah 2014, Chapters 172, 423, and 427
ENACTS:
59-12-400
, Utah Code Annotated 1953
59-12-402.1
, Utah Code Annotated 1953
63A-5-225
, Utah Code Annotated 1953
63B-24-101
, Utah Code Annotated 1953
63C-16-101
, Utah Code Annotated 1953
63C-16-102
, Utah Code Annotated 1953
63C-16-201
, Utah Code Annotated 1953
63C-16-202
, Utah Code Annotated 1953
63C-16-203
, Utah Code Annotated 1953
63C-16-204
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-12-102
 is amended to read:
59-12-102.
Definitions.
As used in this chapter:
(1) "800 service" means a telecommunications service that:
(a) allows a caller to dial a toll-free number without incurring a charge for the call; and
(b) is typically marketed:
(i) under the name 800 toll-free calling;
(ii) under the name 855 toll-free calling;
(iii) under the name 866 toll-free calling;
(iv) under the name 877 toll-free calling;
(v) under the name 888 toll-free calling; or
(vi) under a name similar to Subsections (1)(b)(i) through (v) as designated by the
Federal Communications Commission.
(2) (a) "900 service" means an inbound toll telecommunications service that:
(i) a subscriber purchases;
(ii) allows a customer of the subscriber described in Subsection (2)(a)(i) to call in to
the subscriber's:
(A) prerecorded announcement; or
(B) live service; and
(iii) is typically marketed:
(A) under the name 900 service; or
(B) under a name similar to Subsection (2)(a)(iii)(A) as designated by the Federal
Communications Commission.
(b) "900 service" does not include a charge for:
(i) a collection service a seller of a telecommunications service provides to a
subscriber; or
(ii) the following a subscriber sells to the subscriber's customer:
(A) a product; or
(B) a service.
(3) (a) "Admission or user fees" includes season passes.
(b) "Admission or user fees" does not include annual membership dues to private
organizations.
(4) "Agreement" means the Streamlined Sales and Use Tax Agreement adopted on
November 12, 2002, including amendments made to the Streamlined Sales and Use Tax
Agreement after November 12, 2002.
(5) "Agreement combined tax rate" means the sum of the tax rates:
(a) listed under Subsection (6); and
(b) that are imposed within a local taxing jurisdiction.
(6) "Agreement sales and use tax" means a tax imposed under:
(a) Subsection 
59-12-103
(2)(a)(i)(A);
(b) Subsection 
59-12-103
(2)(b)(i);
(c) Subsection 
59-12-103
(2)(c)(i);
(d) Subsection 
59-12-103
(2)(d)(i)(A)(I);
(e) Section 
59-12-204
;
(f) Section 
59-12-401
;
(g) Section 
59-12-402
;
(h) Section 
59-12-402.1
;
[
(h)
] 
(i)
 Section 
59-12-703
;
[
(i)
] 
(j)
 Section 
59-12-802
;
[
(j)
] 
(k)
 Section 
59-12-804
;
[
(k)
] 
(l)
 Section 
59-12-1102
;
[
(l)
] 
(m)
 Section 
59-12-1302
;
[
(m)
] 
(n)
 Section 
59-12-1402
;
[
(n)
] 
(o)
 Section 
59-12-1802
;
[
(o)
] 
(p)
 Section 
59-12-2003
;
[
(p)
] 
(q)
 Section 
59-12-2103
;
[
(q)
] 
(r)
 Section 
59-12-2213
;
[
(r)
] 
(s)
 Section 
59-12-2214
;
[
(s)
] 
(t)
 Section 
59-12-2215
;
[
(t)
] 
(u)
 Section 
59-12-2216
;
[
(u)
] 
(v)
 Section 
59-12-2217
; or
[
(v)
] 
(w)
 Section 
59-12-2218
.
(7) "Aircraft" is as defined in Section 
72-10-102
.
(8) "Aircraft maintenance, repair, and overhaul provider" means a business entity:
(a) except for:
(i) an airline as defined in Section 
59-2-102
; or
(ii) an affiliated group, as defined in Section 
59-7-101
, except that "affiliated group"
includes a corporation that is qualified to do business but is not otherwise doing business in the
state, of an airline; and
(b) that has the workers, expertise, and facilities to perform the following, regardless of
whether the business entity performs the following in this state:
(i) check, diagnose, overhaul, and repair:
(A) an onboard system of a fixed wing turbine powered aircraft; and
(B) the parts that comprise an onboard system of a fixed wing turbine powered aircraft;
(ii) assemble, change, dismantle, inspect, and test a fixed wing turbine powered aircraft
engine;
(iii) perform at least the following maintenance on a fixed wing turbine powered
aircraft:
(A) an inspection;
(B) a repair, including a structural repair or modification;
(C) changing landing gear; and
(D) addressing issues related to an aging fixed wing turbine powered aircraft;
(iv) completely remove the existing paint of a fixed wing turbine powered aircraft and
completely apply new paint to the fixed wing turbine powered aircraft; and
(v) refurbish the interior of a fixed wing turbine powered aircraft in a manner that
results in a change in the fixed wing turbine powered aircraft's certification requirements by the
authority that certifies the fixed wing turbine powered aircraft.
(9) "Alcoholic beverage" means a beverage that:
(a) is suitable for human consumption; and
(b) contains .5% or more alcohol by volume.
(10) "Alternative energy" means:
(a) biomass energy;
(b) geothermal energy;
(c) hydroelectric energy;
(d) solar energy;
(e) wind energy; or
(f) energy that is derived from:
(i) coal-to-liquids;
(ii) nuclear fuel;
(iii) oil-impregnated diatomaceous earth;
(iv) oil sands;
(v) oil shale;
(vi) petroleum coke; or
(vii) waste heat from:
(A) an industrial facility; or
(B) a power station in which an electric generator is driven through a process in which
water is heated, turns into steam, and spins a steam turbine.
(11) (a) Subject to Subsection (11)(b), "alternative energy electricity production
facility" means a facility that:
(i) uses alternative energy to produce electricity; and
(ii) has a production capacity of two megawatts or greater.
(b) A facility is an alternative energy electricity production facility regardless of
whether the facility is:
(i) connected to an electric grid; or
(ii) located on the premises of an electricity consumer.
(12) (a) "Ancillary service" means a service associated with, or incidental to, the
provision of telecommunications service.
(b) "Ancillary service" includes:
(i) a conference bridging service;
(ii) a detailed communications billing service;
(iii) directory assistance;
(iv) a vertical service; or
(v) a voice mail service.
(13) "Area agency on aging" is as defined in Section 
62A-3-101
.
(14) "Assisted amusement device" means an amusement device, skill device, or ride
device that is started and stopped by an individual:
(a) who is not the purchaser or renter of the right to use or operate the amusement
device, skill device, or ride device; and
(b) at the direction of the seller of the right to use the amusement device, skill device,
or ride device.
(15) "Assisted cleaning or washing of tangible personal property" means cleaning or
washing of tangible personal property if the cleaning or washing labor is primarily performed
by an individual:
(a) who is not the purchaser of the cleaning or washing of the tangible personal
property; and
(b) at the direction of the seller of the cleaning or washing of the tangible personal
property.
(16) "Authorized carrier" means:
(a) in the case of vehicles operated over public highways, the holder of credentials
indicating that the vehicle is or will be operated pursuant to both the International Registration
Plan and the International Fuel Tax Agreement;
(b) in the case of aircraft, the holder of a Federal Aviation Administration operating
certificate or air carrier's operating certificate; or
(c) in the case of locomotives, freight cars, railroad work equipment, or other rolling
stock, a person who uses locomotives, freight cars, railroad work equipment, or other rolling
stock in more than one state.
(17) (a) Except as provided in Subsection (17)(b), "biomass energy" means any of the
following that is used as the primary source of energy to produce fuel or electricity:
(i) material from a plant or tree; or
(ii) other organic matter that is available on a renewable basis, including:
(A) slash and brush from forests and woodlands;
(B) animal waste;
(C) waste vegetable oil;
(D) methane or synthetic gas produced at a landfill, as a byproduct of the treatment of
wastewater residuals, or through the conversion of a waste material through a nonincineration,
thermal conversion process;
(E) aquatic plants; and
(F) agricultural products.
(b) "Biomass energy" does not include:
(i) black liquor; or
(ii) treated woods.
(18) (a) "Bundled transaction" means the sale of two or more items of tangible personal
property, products, or services if the tangible personal property, products, or services are:
(i) distinct and identifiable; and
(ii) sold for one nonitemized price.
(b) "Bundled transaction" does not include:
(i) the sale of tangible personal property if the sales price varies, or is negotiable, on
the basis of the selection by the purchaser of the items of tangible personal property included in
the transaction;
(ii) the sale of real property;
(iii) the sale of services to real property;
(iv) the retail sale of tangible personal property and a service if:
(A) the tangible personal property:
(I) is essential to the use of the service; and
(II) is provided exclusively in connection with the service; and
(B) the service is the true object of the transaction;
(v) the retail sale of two services if:
(A) one service is provided that is essential to the use or receipt of a second service;
(B) the first service is provided exclusively in connection with the second service; and
(C) the second service is the true object of the transaction;
(vi) a transaction that includes tangible personal property or a product subject to
taxation under this chapter and tangible personal property or a product that is not subject to
taxation under this chapter if the:
(A) seller's purchase price of the tangible personal property or product subject to
taxation under this chapter is de minimis; or
(B) seller's sales price of the tangible personal property or product subject to taxation
under this chapter is de minimis; and
(vii) the retail sale of tangible personal property that is not subject to taxation under
this chapter and tangible personal property that is subject to taxation under this chapter if:
(A) that retail sale includes:
(I) food and food ingredients;
(II) a drug;
(III) durable medical equipment;
(IV) mobility enhancing equipment;
(V) an over-the-counter drug;
(VI) a prosthetic device; or
(VII) a medical supply; and
(B) subject to Subsection (18)(f):
(I) the seller's purchase price of the tangible personal property subject to taxation under
this chapter is 50% or less of the seller's total purchase price of that retail sale; or
(II) the seller's sales price of the tangible personal property subject to taxation under
this chapter is 50% or less of the seller's total sales price of that retail sale.
(c) (i) For purposes of Subsection (18)(a)(i), tangible personal property, a product, or a
service that is distinct and identifiable does not include:
(A) packaging that:
(I) accompanies the sale of the tangible personal property, product, or service; and
(II) is incidental or immaterial to the sale of the tangible personal property, product, or
service;
(B) tangible personal property, a product, or a service provided free of charge with the
purchase of another item of tangible personal property, a product, or a service; or
(C) an item of tangible personal property, a product, or a service included in the
definition of "purchase price."
(ii) For purposes of Subsection (18)(c)(i)(B), an item of tangible personal property, a
product, or a service is provided free of charge with the purchase of another item of tangible
personal property, a product, or a service if the sales price of the purchased item of tangible
personal property, product, or service does not vary depending on the inclusion of the tangible
personal property, product, or service provided free of charge.
(d) (i) For purposes of Subsection (18)(a)(ii), property sold for one nonitemized price
does not include a price that is separately identified by tangible personal property, product, or
service on the following, regardless of whether the following is in paper format or electronic
format:
(A) a binding sales document; or
(B) another supporting sales-related document that is available to a purchaser.
(ii) For purposes of Subsection (18)(d)(i), a binding sales document or another
supporting sales-related document that is available to a purchaser includes:
(A) a bill of sale;
(B) a contract;
(C) an invoice;
(D) a lease agreement;
(E) a periodic notice of rates and services;
(F) a price list;
(G) a rate card;
(H) a receipt; or
(I) a service agreement.
(e) (i) For purposes of Subsection (18)(b)(vi), the sales price of tangible personal
property or a product subject to taxation under this chapter is de minimis if:
(A) the seller's purchase price of the tangible personal property or product is 10% or
less of the seller's total purchase price of the bundled transaction; or
(B) the seller's sales price of the tangible personal property or product is 10% or less of
the seller's total sales price of the bundled transaction.
(ii) For purposes of Subsection (18)(b)(vi), a seller:
(A) shall use the seller's purchase price or the seller's sales price to determine if the
purchase price or sales price of the tangible personal property or product subject to taxation
under this chapter is de minimis; and
(B) may not use a combination of the seller's purchase price and the seller's sales price
to determine if the purchase price or sales price of the tangible personal property or product
subject to taxation under this chapter is de minimis.
(iii) For purposes of Subsection (18)(b)(vi), a seller shall use the full term of a service
contract to determine if the sales price of tangible personal property or a product is de minimis.
(f) For purposes of Subsection (18)(b)(vii)(B), a seller may not use a combination of
the seller's purchase price and the seller's sales price to determine if tangible personal property
subject to taxation under this chapter is 50% or less of the seller's total purchase price or sales
price of that retail sale.
(19) "Certified automated system" means software certified by the governing board of
the agreement that:
(a) calculates the agreement sales and use tax imposed within a local taxing
jurisdiction:
(i) on a transaction; and
(ii) in the states that are members of the agreement;
(b) determines the amount of agreement sales and use tax to remit to a state that is a
member of the agreement; and
(c) maintains a record of the transaction described in Subsection (19)(a)(i).
(20) "Certified service provider" means an agent certified:
(a) by the governing board of the agreement; and
(b) to perform all of a seller's sales and use tax functions for an agreement sales and
use tax other than the seller's obligation under Section 
59-12-124
 to remit a tax on the seller's
own purchases.
(21) (a) Subject to Subsection (21)(b), "clothing" means all human wearing apparel
suitable for general use.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission shall make rules:
(i) listing the items that constitute "clothing"; and
(ii) that are consistent with the list of items that constitute "clothing" under the
agreement.
(22) "Coal-to-liquid" means the process of converting coal into a liquid synthetic fuel.
(23) "Commercial use" means the use of gas, electricity, heat, coal, fuel oil, or other
fuels that does not constitute industrial use under Subsection (55) or residential use under
Subsection (105).
(24) (a) "Common carrier" means a person engaged in or transacting the business of
transporting passengers, freight, merchandise, or other property for hire within this state.
(b) (i) "Common carrier" does not include a person who, at the time the person is
traveling to or from that person's place of employment, transports a passenger to or from the
passenger's place of employment.
(ii) For purposes of Subsection (24)(b)(i), in accordance with Title 63G, Chapter 3,
Utah Administrative Rulemaking Act, the commission may make rules defining what
constitutes a person's place of employment.
(25) "Component part" includes:
(a) poultry, dairy, and other livestock feed, and their components;
(b) baling ties and twine used in the baling of hay and straw;
(c) fuel used for providing temperature control of orchards and commercial
greenhouses doing a majority of their business in wholesale sales, and for providing power for
off-highway type farm machinery; and
(d) feed, seeds, and seedlings.
(26) "Computer" means an electronic device that accepts information:
(a) (i) in digital form; or
(ii) in a form similar to digital form; and
(b) manipulates that information for a result based on a sequence of instructions.
(27) "Computer software" means a set of coded instructions designed to cause:
(a) a computer to perform a task; or
(b) automatic data processing equipment to perform a task.
(28) "Computer software maintenance contract" means a contract that obligates a seller
of computer software to provide a customer with:
(a) future updates or upgrades to computer software;
(b) support services with respect to computer software; or
(c) a combination of Subsections (28)(a) and (b).
(29) (a) "Conference bridging service" means an ancillary service that links two or
more participants of an audio conference call or video conference call.
(b) "Conference bridging service" may include providing a telephone number as part of
the ancillary service described in Subsection (29)(a).
(c) "Conference bridging service" does not include a telecommunications service used
to reach the ancillary service described in Subsection (29)(a).
(30) "Construction materials" means any tangible personal property that will be
converted into real property.
(31) "Delivered electronically" means delivered to a purchaser by means other than
tangible storage media.
(32) (a) "Delivery charge" means a charge:
(i) by a seller of:
(A) tangible personal property;
(B) a product transferred electronically; or
(C) services; and
(ii) for preparation and delivery of the tangible personal property, product transferred
electronically, or services described in Subsection (32)(a)(i) to a location designated by the
purchaser.
(b) "Delivery charge" includes a charge for the following:
(i) transportation;
(ii) shipping;
(iii) postage;
(iv) handling;
(v) crating; or
(vi) packing.
(33) "Detailed telecommunications billing service" means an ancillary service of
separately stating information pertaining to individual calls on a customer's billing statement.
(34) "Dietary supplement" means a product, other than tobacco, that:
(a) is intended to supplement the diet;
(b) contains one or more of the following dietary ingredients:
(i) a vitamin;
(ii) a mineral;
(iii) an herb or other botanical;
(iv) an amino acid;
(v) a dietary substance for use by humans to supplement the diet by increasing the total
dietary intake; or
(vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient
described in Subsections (34)(b)(i) through (v);
(c) (i) except as provided in Subsection (34)(c)(ii), is intended for ingestion in:
(A) tablet form;
(B) capsule form;
(C) powder form;
(D) softgel form;
(E) gelcap form; or
(F) liquid form; or
(ii) if the product is not intended for ingestion in a form described in Subsections
(34)(c)(i)(A) through (F), is not represented:
(A) as conventional food; and
(B) for use as a sole item of:
(I) a meal; or
(II) the diet; and
(d) is required to be labeled as a dietary supplement:
(i) identifiable by the "Supplemental Facts" box found on the label; and
(ii) as required by 21 C.F.R. Sec. 101.36.
[
(36)
] 
(35)
 "Digital audio-visual work" means a series of related images which, when
shown in succession, imparts an impression of motion, together with accompanying sounds, if
any.
[
(35)
] 
(36)
 (a) "Digital audio work" means a work that results from the fixation of a
series of musical, spoken, or other sounds.
(b) "Digital audio work" includes a ringtone.
(37) "Digital book" means a work that is generally recognized in the ordinary and usual
sense as a book.
(38) (a) "Direct mail" means printed material delivered or distributed by United States
mail or other delivery service:
(i) to:
(A) a mass audience; or
(B) addressees on a mailing list provided:
(I) by a purchaser of the mailing list; or
(II) at the discretion of the purchaser of the mailing list; and
(ii) if the cost of the printed material is not billed directly to the recipients.
(b) "Direct mail" includes tangible personal property supplied directly or indirectly by a
purchaser to a seller of direct mail for inclusion in a package containing the printed material.
(c) "Direct mail" does not include multiple items of printed material delivered to a
single address.
(39) "Directory assistance" means an ancillary service of providing:
(a) address information; or
(b) telephone number information.
(40) (a) "Disposable home medical equipment or supplies" means medical equipment
or supplies that:
(i) cannot withstand repeated use; and
(ii) are purchased by, for, or on behalf of a person other than:
(A) a health care facility as defined in Section 
26-21-2
;
(B) a health care provider as defined in Section 
78B-3-403
;
(C) an office of a health care provider described in Subsection (40)(a)(ii)(B); or
(D) a person similar to a person described in Subsections (40)(a)(ii)(A) through (C).
(b) "Disposable home medical equipment or supplies" does not include:
(i) a drug;
(ii) durable medical equipment;
(iii) a hearing aid;
(iv) a hearing aid accessory;
(v) mobility enhancing equipment; or
(vi) tangible personal property used to correct impaired vision, including:
(A) eyeglasses; or
(B) contact lenses.
(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define what constitutes medical equipment or supplies.
(41) (a) "Drug" means a compound, substance, or preparation, or a component of a
compound, substance, or preparation that is:
(i) recognized in:
(A) the official United States Pharmacopoeia;
(B) the official Homeopathic Pharmacopoeia of the United States;
(C) the official National Formulary; or
(D) a supplement to a publication listed in Subsections (41)(a)(i)(A) through (C);
(ii) intended for use in the:
(A) diagnosis of disease;
(B) cure of disease;
(C) mitigation of disease;
(D) treatment of disease; or
(E) prevention of disease; or
(iii) intended to affect:
(A) the structure of the body; or
(B) any function of the body.
(b) "Drug" does not include:
(i) food and food ingredients;
(ii) a dietary supplement;
(iii) an alcoholic beverage; or
(iv) a prosthetic device.
(42) (a) Except as provided in Subsection (42)(c), "durable medical equipment" means
equipment that:
(i) can withstand repeated use;
(ii) is primarily and customarily used to serve a medical purpose;
(iii) generally is not useful to a person in the absence of illness or injury; and
(iv) is not worn in or on the body.
(b) "Durable medical equipment" includes parts used in the repair or replacement of the
equipment described in Subsection (42)(a).
(c) "Durable medical equipment" does not include mobility enhancing equipment.
(43) "Electronic" means:
(a) relating to technology; and
(b) having:
(i) electrical capabilities;
(ii) digital capabilities;
(iii) magnetic capabilities;
(iv) wireless capabilities;
(v) optical capabilities;
(vi) electromagnetic capabilities; or
(vii) capabilities similar to Subsections (43)(b)(i) through (vi).
(44) "Electronic financial payment service" means an establishment:
(a) within NAICS Code 522320, Financial Transactions Processing, Reserve, and
Clearinghouse Activities, of the 2012 North American Industry Classification System of the
federal Executive Office of the President, Office of Management and Budget; and
(b) that performs electronic financial payment services.
(45) "Employee" is as defined in Section 
59-10-401
.
(46) "Fixed guideway" means a public transit facility that uses and occupies:
(a) rail for the use of public transit; or
(b) a separate right-of-way for the use of public transit.
(47) "Fixed wing turbine powered aircraft" means an aircraft that:
(a) is powered by turbine engines;
(b) operates on jet fuel; and
(c) has wings that are permanently attached to the fuselage of the aircraft.
(48) "Fixed wireless service" means a telecommunications service that provides radio
communication between fixed points.
(49) (a) "Food and food ingredients" means substances:
(i) regardless of whether the substances are in:
(A) liquid form;
(B) concentrated form;
(C) solid form;
(D) frozen form;
(E) dried form; or
(F) dehydrated form; and
(ii) that are:
(A) sold for:
(I) ingestion by humans; or
(II) chewing by humans; and
(B) consumed for the substance's:
(I) taste; or
(II) nutritional value.
(b) "Food and food ingredients" includes an item described in Subsection (90)(b)(iii).
(c) "Food and food ingredients" does not include:
(i) an alcoholic beverage;
(ii) tobacco; or
(iii) prepared food.
(50) (a) "Fundraising sales" means sales:
(i) (A) made by a school; or
(B) made by a school student;
(ii) that are for the purpose of raising funds for the school to purchase equipment,
materials, or provide transportation; and
(iii) that are part of an officially sanctioned school activity.
(b) For purposes of Subsection (50)(a)(iii), "officially sanctioned school activity"
means a school activity:
(i) that is conducted in accordance with a formal policy adopted by the school or school
district governing the authorization and supervision of fundraising activities;
(ii) that does not directly or indirectly compensate an individual teacher or other
educational personnel by direct payment, commissions, or payment in kind; and
(iii) the net or gross revenues from which are deposited in a dedicated account
controlled by the school or school district.
(51) "Geothermal energy" means energy contained in heat that continuously flows
outward from the earth that is used as the sole source of energy to produce electricity.
(52) "Governing board of the agreement" means the governing board of the agreement
that is:
(a) authorized to administer the agreement; and
(b) established in accordance with the agreement.
(53) (a) For purposes of Subsection 
59-12-104
(41), "governmental entity" means:
(i) the executive branch of the state, including all departments, institutions, boards,
divisions, bureaus, offices, commissions, and committees;
(ii) the judicial branch of the state, including the courts, the Judicial Council, the
Office of the Court Administrator, and similar administrative units in the judicial branch;
(iii) the legislative branch of the state, including the House of Representatives, the
Senate, the Legislative Printing Office, the Office of Legislative Research and General
Counsel, the Office of the Legislative Auditor General, and the Office of the Legislative Fiscal
Analyst;
(iv) the National Guard;
(v) an independent entity as defined in Section 
63E-1-102
; or
(vi) a political subdivision as defined in Section 
17B-1-102
.
(b) "Governmental entity" does not include the state systems of public and higher
education, including:
(i) a college campus of the Utah College of Applied Technology;
(ii) a school;
(iii) the State Board of Education;
(iv) the State Board of Regents; or
(v) an institution of higher education.
(54) "Hydroelectric energy" means water used as the sole source of energy to produce
electricity.
(55) "Industrial use" means the use of natural gas, electricity, heat, coal, fuel oil, or
other fuels:
(a) in mining or extraction of minerals;
(b) in agricultural operations to produce an agricultural product up to the time of
harvest or placing the agricultural product into a storage facility, including:
(i) commercial greenhouses;
(ii) irrigation pumps;
(iii) farm machinery;
(iv) implements of husbandry as defined in Section 
41-1a-102
 that are not registered
under Title 41, Chapter 1a, Part 2, Registration; and
(v) other farming activities;
(c) in manufacturing tangible personal property at an establishment described in SIC
Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal
Executive Office of the President, Office of Management and Budget;
(d) by a scrap recycler if:
(i) from a fixed location, the scrap recycler utilizes machinery or equipment to process
one or more of the following items into prepared grades of processed materials for use in new
products:
(A) iron;
(B) steel;
(C) nonferrous metal;
(D) paper;
(E) glass;
(F) plastic;
(G) textile; or
(H) rubber; and
(ii) the new products under Subsection (55)(d)(i) would otherwise be made with
nonrecycled materials; or
(e) in producing a form of energy or steam described in Subsection 
54-2-1
(2)(a) by a
cogeneration facility as defined in Section 
54-2-1
.
(56) (a) Except as provided in Subsection (56)(b), "installation charge" means a charge
for installing:
(i) tangible personal property; or
(ii) a product transferred electronically.
(b) "Installation charge" does not include a charge for:
(i) repairs or renovations of:
(A) tangible personal property; or
(B) a product transferred electronically; or
(ii) attaching tangible personal property or a product transferred electronically:
(A) to other tangible personal property; and
(B) as part of a manufacturing or fabrication process.
(57) "Institution of higher education" means an institution of higher education listed in
Section 
53B-2-101
.
(58) (a) "Lease" or "rental" means a transfer of possession or control of tangible
personal property or a product transferred electronically for:
(i) (A) a fixed term; or
(B) an indeterminate term; and
(ii) consideration.
(b) "Lease" or "rental" includes an agreement covering a motor vehicle and trailer if the
amount of consideration may be increased or decreased by reference to the amount realized
upon sale or disposition of the property as defined in Section 7701(h)(1), Internal Revenue
Code.
(c) "Lease" or "rental" does not include:
(i) a transfer of possession or control of property under a security agreement or
deferred payment plan that requires the transfer of title upon completion of the required
payments;
(ii) a transfer of possession or control of property under an agreement that requires the
transfer of title:
(A) upon completion of required payments; and
(B) if the payment of an option price does not exceed the greater of:
(I) $100; or
(II) 1% of the total required payments; or
(iii) providing tangible personal property along with an operator for a fixed period of
time or an indeterminate period of time if the operator is necessary for equipment to perform as
designed.
(d) For purposes of Subsection (58)(c)(iii), an operator is necessary for equipment to
perform as designed if the operator's duties exceed the:
(i) set-up of tangible personal property;
(ii) maintenance of tangible personal property; or
(iii) inspection of tangible personal property.
(59) "Life science establishment" means an establishment in this state that is classified
under the following NAICS codes of the 2007 North American Industry Classification System
of the federal Executive Office of the President, Office of Management and Budget:
(a) NAICS Code 33911, Medical Equipment and Supplies Manufacturing;
(b) NAICS Code 334510, Electromedical and Electrotherapeutic Apparatus
Manufacturing; or
(c) NAICS Code 334517, Irradiation Apparatus Manufacturing.
(60) "Life science research and development facility" means a facility owned, leased,
or rented by a life science establishment if research and development is performed in 51% or
more of the total area of the facility.
(61) "Load and leave" means delivery to a purchaser by use of a tangible storage media
if the tangible storage media is not physically transferred to the purchaser.
(62) "Local taxing jurisdiction" means a:
(a) county that is authorized to impose an agreement sales and use tax;
(b) city that is authorized to impose an agreement sales and use tax; or
(c) town that is authorized to impose an agreement sales and use tax.
(63) "Manufactured home" is as defined in Section 
15A-1-302
.
(64) "Manufacturing facility" means:
(a) an establishment described in SIC Codes 2000 to 3999 of the 1987 Standard
Industrial Classification Manual of the federal Executive Office of the President, Office of
Management and Budget;
(b) a scrap recycler if:
(i) from a fixed location, the scrap recycler utilizes machinery or equipment to process
one or more of the following items into prepared grades of processed materials for use in new
products:
(A) iron;
(B) steel;
(C) nonferrous metal;
(D) paper;
(E) glass;
(F) plastic;
(G) textile; or
(H) rubber; and
(ii) the new products under Subsection (64)(b)(i) would otherwise be made with
nonrecycled materials; or
(c) a cogeneration facility as defined in Section 
54-2-1
 if the cogeneration facility is
placed in service on or after May 1, 2006.
(65) "Member of the immediate family of the producer" means a person who is related
to a producer described in Subsection 
59-12-104
(20)(a) as a:
(a) child or stepchild, regardless of whether the child or stepchild is:
(i) an adopted child or adopted stepchild; or
(ii) a foster child or foster stepchild;
(b) grandchild or stepgrandchild;
(c) grandparent or stepgrandparent;
(d) nephew or stepnephew;
(e) niece or stepniece;
(f) parent or stepparent;
(g) sibling or stepsibling;
(h) spouse;
(i) person who is the spouse of a person described in Subsections (65)(a) through (g);
or
(j) person similar to a person described in Subsections (65)(a) through (i) as
determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah
Administrative Rulemaking Act.
(66) "Mobile home" is as defined in Section 
15A-1-302
.
(67) "Mobile telecommunications service" is as defined in the Mobile
Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
(68) (a) "Mobile wireless service" means a telecommunications service, regardless of
the technology used, if:
(i) the origination point of the conveyance, routing, or transmission is not fixed;
(ii) the termination point of the conveyance, routing, or transmission is not fixed; or
(iii) the origination point described in Subsection (68)(a)(i) and the termination point
described in Subsection (68)(a)(ii) are not fixed.
(b) "Mobile wireless service" includes a telecommunications service that is provided
by a commercial mobile radio service provider.
(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define "commercial mobile radio service provider."
(69) (a) Except as provided in Subsection (69)(c), "mobility enhancing equipment"
means equipment that is:
(i) primarily and customarily used to provide or increase the ability to move from one
place to another;
(ii) appropriate for use in a:
(A) home; or
(B) motor vehicle; and
(iii) not generally used by persons with normal mobility.
(b) "Mobility enhancing equipment" includes parts used in the repair or replacement of
the equipment described in Subsection (69)(a).
(c) "Mobility enhancing equipment" does not include:
(i) a motor vehicle;
(ii) equipment on a motor vehicle if that equipment is normally provided by the motor
vehicle manufacturer;
(iii) durable medical equipment; or
(iv) a prosthetic device.
(70) "Model 1 seller" means a seller registered under the agreement that has selected a
certified service provider as the seller's agent to perform all of the seller's sales and use tax
functions for agreement sales and use taxes other than the seller's obligation under Section
59-12-124
 to remit a tax on the seller's own purchases.
(71) "Model 2 seller" means a seller registered under the agreement that:
(a) except as provided in Subsection (71)(b), has selected a certified automated system
to perform the seller's sales tax functions for agreement sales and use taxes; and
(b) retains responsibility for remitting all of the sales tax:
(i) collected by the seller; and
(ii) to the appropriate local taxing jurisdiction.
(72) (a) Subject to Subsection (72)(b), "model 3 seller" means a seller registered under
the agreement that has:
(i) sales in at least five states that are members of the agreement;
(ii) total annual sales revenues of at least $500,000,000;
(iii) a proprietary system that calculates the amount of tax:
(A) for an agreement sales and use tax; and
(B) due to each local taxing jurisdiction; and
(iv) entered into a performance agreement with the governing board of the agreement.
(b) For purposes of Subsection (72)(a), "model 3 seller" includes an affiliated group of
sellers using the same proprietary system.
(73) "Model 4 seller" means a seller that is registered under the agreement and is not a
model 1 seller, model 2 seller, or model 3 seller.
(74) "Modular home" means a modular unit as defined in Section 
15A-1-302
.
(75) "Motor vehicle" is as defined in Section 
41-1a-102
.
(76) "Oil sands" means impregnated bituminous sands that:
(a) contain a heavy, thick form of petroleum that is released when heated, mixed with
other hydrocarbons, or otherwise treated;
(b) yield mixtures of liquid hydrocarbon; and
(c) require further processing other than mechanical blending before becoming finished
petroleum products.
(77) "Oil shale" means a group of fine black to dark brown shales containing kerogen
material that yields petroleum upon heating and distillation.
(78) "Optional computer software maintenance contract" means a computer software
maintenance contract that a customer is not obligated to purchase as a condition to the retail
sale of computer software.
(79) (a) "Other fuels" means products that burn independently to produce heat or
energy.
(b) "Other fuels" includes oxygen when it is used in the manufacturing of tangible
personal property.
(80) (a) "Paging service" means a telecommunications service that provides
transmission of a coded radio signal for the purpose of activating a specific pager.
(b) For purposes of Subsection (80)(a), the transmission of a coded radio signal
includes a transmission by message or sound.
(81) "Pawnbroker" is as defined in Section 
13-32a-102
.
(82) "Pawn transaction" is as defined in Section 
13-32a-102
.
(83) (a) "Permanently attached to real property" means that for tangible personal
property attached to real property:
(i) the attachment of the tangible personal property to the real property:
(A) is essential to the use of the tangible personal property; and
(B) suggests that the tangible personal property will remain attached to the real
property in the same place over the useful life of the tangible personal property; or
(ii) if the tangible personal property is detached from the real property, the detachment
would:
(A) cause substantial damage to the tangible personal property; or
(B) require substantial alteration or repair of the real property to which the tangible
personal property is attached.
(b) "Permanently attached to real property" includes:
(i) the attachment of an accessory to the tangible personal property if the accessory is:
(A) essential to the operation of the tangible personal property; and
(B) attached only to facilitate the operation of the tangible personal property;
(ii) a temporary detachment of tangible personal property from real property for a
repair or renovation if the repair or renovation is performed where the tangible personal
property and real property are located; or
(iii) property attached to oil, gas, or water pipelines, except for the property listed in
Subsection (83)(c)(iii) or (iv).
(c) "Permanently attached to real property" does not include:
(i) the attachment of portable or movable tangible personal property to real property if
that portable or movable tangible personal property is attached to real property only for:
(A) convenience;
(B) stability; or
(C) for an obvious temporary purpose;
(ii) the detachment of tangible personal property from real property except for the
detachment described in Subsection (83)(b)(ii);
(iii) an attachment of the following tangible personal property to real property if the
attachment to real property is only through a line that supplies water, electricity, gas,
telecommunications, cable, or supplies a similar item as determined by the commission by rule
made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act:
(A) a computer;
(B) a telephone;
(C) a television; or
(D) tangible personal property similar to Subsections (83)(c)(iii)(A) through (C) as
determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah
Administrative Rulemaking Act; or
(iv) an item listed in Subsection (123)(c).
(84) "Person" includes any individual, firm, partnership, joint venture, association,
corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city,
municipality, district, or other local governmental entity of the state, or any group or
combination acting as a unit.
(85) "Place of primary use":
(a) for telecommunications service other than mobile telecommunications service,
means the street address representative of where the customer's use of the telecommunications
service primarily occurs, which shall be:
(i) the residential street address of the customer; or
(ii) the primary business street address of the customer; or
(b) for mobile telecommunications service, is as defined in the Mobile
Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
(86) (a) "Postpaid calling service" means a telecommunications service a person
obtains by making a payment on a call-by-call basis:
(i) through the use of a:
(A) bank card;
(B) credit card;
(C) debit card; or
(D) travel card; or
(ii) by a charge made to a telephone number that is not associated with the origination
or termination of the telecommunications service.
(b) "Postpaid calling service" includes a service, except for a prepaid wireless calling
service, that would be a prepaid wireless calling service if the service were exclusively a
telecommunications service.
(87) "Postproduction" means an activity related to the finishing or duplication of a
medium described in Subsection 
59-12-104
(54)(a).
(88) "Prepaid calling service" means a telecommunications service:
(a) that allows a purchaser access to telecommunications service that is exclusively
telecommunications service;
(b) that:
(i) is paid for in advance; and
(ii) enables the origination of a call using an:
(A) access number; or
(B) authorization code;
(c) that is dialed:
(i) manually; or
(ii) electronically; and
(d) sold in predetermined units or dollars that decline:
(i) by a known amount; and
(ii) with use.
(89) "Prepaid wireless calling service" means a telecommunications service:
(a) that provides the right to utilize:
(i) mobile wireless service; and
(ii) other service that is not a telecommunications service, including:
(A) the download of a product transferred electronically;
(B) a content service; or
(C) an ancillary service;
(b) that:
(i) is paid for in advance; and
(ii) enables the origination of a call using an:
(A) access number; or
(B) authorization code;
(c) that is dialed:
(i) manually; or
(ii) electronically; and
(d) sold in predetermined units or dollars that decline:
(i) by a known amount; and
(ii) with use.
(90) (a) "Prepared food" means:
(i) food:
(A) sold in a heated state; or
(B) heated by a seller;
(ii) two or more food ingredients mixed or combined by the seller for sale as a single
item; or
(iii) except as provided in Subsection (90)(c), food sold with an eating utensil provided
by the seller, including a:
(A) plate;
(B) knife;
(C) fork;
(D) spoon;
(E) glass;
(F) cup;
(G) napkin; or
(H) straw.
(b) "Prepared food" does not include:
(i) food that a seller only:
(A) cuts;
(B) repackages; or
(C) pasteurizes; or
(ii) (A) the following:
(I) raw egg;
(II) raw fish;
(III) raw meat;
(IV) raw poultry; or
(V) a food containing an item described in Subsections (90)(b)(ii)(A)(I) through (IV);
and
(B) if the Food and Drug Administration recommends in Chapter 3, Part 401.11 of the
Food and Drug Administration's Food Code that a consumer cook the items described in
Subsection (90)(b)(ii)(A) to prevent food borne illness; or
(iii) the following if sold without eating utensils provided by the seller:
(A) food and food ingredients sold by a seller if the seller's proper primary
classification under the 2002 North American Industry Classification System of the federal
Executive Office of the President, Office of Management and Budget, is manufacturing in
Sector 311, Food Manufacturing, except for Subsector 3118, Bakeries and Tortilla
Manufacturing;
(B) food and food ingredients sold in an unheated state:
(I) by weight or volume; and
(II) as a single item; or
(C) a bakery item, including:
(I) a bagel;
(II) a bar;
(III) a biscuit;
(IV) bread;
(V) a bun;
(VI) a cake;
(VII) a cookie;
(VIII) a croissant;
(IX) a danish;
(X) a donut;
(XI) a muffin;
(XII) a pastry;
(XIII) a pie;
(XIV) a roll;
(XV) a tart;
(XVI) a torte; or
(XVII) a tortilla.
(c) An eating utensil provided by the seller does not include the following used to
transport the food:
(i) a container; or
(ii) packaging.
(91) "Prescription" means an order, formula, or recipe that is issued:
(a) (i) orally;
(ii) in writing;
(iii) electronically; or
(iv) by any other manner of transmission; and
(b) by a licensed practitioner authorized by the laws of a state.
(92) (a) Except as provided in Subsection (92)(b)(ii) or (iii), "prewritten computer
software" means computer software that is not designed and developed:
(i) by the author or other creator of the computer software; and
(ii) to the specifications of a specific purchaser.
(b) "Prewritten computer software" includes:
(i) a prewritten upgrade to computer software if the prewritten upgrade to the computer
software is not designed and developed:
(A) by the author or other creator of the computer software; and
(B) to the specifications of a specific purchaser;
(ii) computer software designed and developed by the author or other creator of the
computer software to the specifications of a specific purchaser if the computer software is sold
to a person other than the purchaser; or
(iii) except as provided in Subsection (92)(c), prewritten computer software or a
prewritten portion of prewritten computer software:
(A) that is modified or enhanced to any degree; and
(B) if the modification or enhancement described in Subsection (92)(b)(iii)(A) is
designed and developed to the specifications of a specific purchaser.
(c) "Prewritten computer software" does not include a modification or enhancement
described in Subsection (92)(b)(iii) if the charges for the modification or enhancement are:
(i) reasonable; and
(ii) subject to Subsections 
59-12-103
(2)(e)(ii) and (2)(f)(i), separately stated on the
invoice or other statement of price provided to the purchaser at the time of sale or later, as
demonstrated by:
(A) the books and records the seller keeps at the time of the transaction in the regular
course of business, including books and records the seller keeps at the time of the transaction in
the regular course of business for nontax purposes;
(B) a preponderance of the facts and circumstances at the time of the transaction; and
(C) the understanding of all of the parties to the transaction.
(93) (a) "Private communication service" means a telecommunications service:
(i) that entitles a customer to exclusive or priority use of one or more communications
channels between or among termination points; and
(ii) regardless of the manner in which the one or more communications channels are
connected.
(b) "Private communications service" includes the following provided in connection
with the use of one or more communications channels:
(i) an extension line;
(ii) a station;
(iii) switching capacity; or
(iv) another associated service that is provided in connection with the use of one or
more communications channels as defined in Section 
59-12-215
.
(94) (a) Except as provided in Subsection (94)(b), "product transferred electronically"
means a product transferred electronically that would be subject to a tax under this chapter if
that product was transferred in a manner other than electronically.
(b) "Product transferred electronically" does not include:
(i) an ancillary service;
(ii) computer software; or
(iii) a telecommunications service.
(95) (a) "Prosthetic device" means a device that is worn on or in the body to:
(i) artificially replace a missing portion of the body;
(ii) prevent or correct a physical deformity or physical malfunction; or
(iii) support a weak or deformed portion of the body.
(b) "Prosthetic device" includes:
(i) parts used in the repairs or renovation of a prosthetic device;
(ii) replacement parts for a prosthetic device;
(iii) a dental prosthesis; or
(iv) a hearing aid.
(c) "Prosthetic device" does not include:
(i) corrective eyeglasses; or
(ii) contact lenses.
(96) (a) "Protective equipment" means an item:
(i) for human wear; and
(ii) that is:
(A) designed as protection:
(I) to the wearer against injury or disease; or
(II) against damage or injury of other persons or property; and
(B) not suitable for general use.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission shall make rules:
(i) listing the items that constitute "protective equipment"; and
(ii) that are consistent with the list of items that constitute "protective equipment"
under the agreement.
(97) (a) For purposes of Subsection 
59-12-104
(41), "publication" means any written or
printed matter, other than a photocopy:
(i) regardless of:
(A) characteristics;
(B) copyright;
(C) form;
(D) format;
(E) method of reproduction; or
(F) source; and
(ii) made available in printed or electronic format.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "photocopy."
(98) (a) "Purchase price" and "sales price" mean the total amount of consideration:
(i) valued in money; and
(ii) for which tangible personal property, a product transferred electronically, or
services are:
(A) sold;
(B) leased; or
(C) rented.
(b) "Purchase price" and "sales price" include:
(i) the seller's cost of the tangible personal property, a product transferred
electronically, or services sold;
(ii) expenses of the seller, including:
(A) the cost of materials used;
(B) a labor cost;
(C) a service cost;
(D) interest;
(E) a loss;
(F) the cost of transportation to the seller; or
(G) a tax imposed on the seller;
(iii) a charge by the seller for any service necessary to complete the sale; or
(iv) consideration a seller receives from a person other than the purchaser if:
(A) (I) the seller actually receives consideration from a person other than the purchaser;
and
(II) the consideration described in Subsection (98)(b)(iv)(A)(I) is directly related to a
price reduction or discount on the sale;
(B) the seller has an obligation to pass the price reduction or discount through to the
purchaser;
(C) the amount of the consideration attributable to the sale is fixed and determinable by
the seller at the time of the sale to the purchaser; and
(D) (I) (Aa) the purchaser presents a certificate, coupon, or other documentation to the
seller to claim a price reduction or discount; and
(Bb) a person other than the seller authorizes, distributes, or grants the certificate,
coupon, or other documentation with the understanding that the person other than the seller
will reimburse any seller to whom the certificate, coupon, or other documentation is presented;
(II) the purchaser identifies that purchaser to the seller as a member of a group or
organization allowed a price reduction or discount, except that a preferred customer card that is
available to any patron of a seller does not constitute membership in a group or organization
allowed a price reduction or discount; or
(III) the price reduction or discount is identified as a third party price reduction or
discount on the:
(Aa) invoice the purchaser receives; or
(Bb) certificate, coupon, or other documentation the purchaser presents.
(c) "Purchase price" and "sales price" do not include:
(i) a discount:
(A) in a form including:
(I) cash;
(II) term; or
(III) coupon;
(B) that is allowed by a seller;
(C) taken by a purchaser on a sale; and
(D) that is not reimbursed by a third party; or
(ii) subject to Subsections 
59-12-103
(2)(e)(ii) and (2)(f)(i), the following if separately
stated on an invoice, bill of sale, or similar document provided to the purchaser at the time of
sale or later, as demonstrated by the books and records the seller keeps at the time of the
transaction in the regular course of business, including books and records the seller keeps at the
time of the transaction in the regular course of business for nontax purposes, by a
preponderance of the facts and circumstances at the time of the transaction, and by the
understanding of all of the parties to the transaction:
(A) the following from credit extended on the sale of tangible personal property or
services:
(I) a carrying charge;
(II) a financing charge; or
(III) an interest charge;
(B) a delivery charge;
(C) an installation charge;
(D) a manufacturer rebate on a motor vehicle; or
(E) a tax or fee legally imposed directly on the consumer.
(99) "Purchaser" means a person to whom:
(a) a sale of tangible personal property is made;
(b) a product is transferred electronically; or
(c) a service is furnished.
(100) "Regularly rented" means:
(a) rented to a guest for value three or more times during a calendar year; or
(b) advertised or held out to the public as a place that is regularly rented to guests for
value.
(101) "Rental" is as defined in Subsection (58).
(102) (a) Except as provided in Subsection (102)(b), "repairs or renovations of tangible
personal property" means:
(i) a repair or renovation of tangible personal property that is not permanently attached
to real property; or
(ii) attaching tangible personal property or a product transferred electronically to other
tangible personal property or detaching tangible personal property or a product transferred
electronically from other tangible personal property if:
(A) the other tangible personal property to which the tangible personal property or
product transferred electronically is attached or from which the tangible personal property or
product transferred electronically is detached is not permanently attached to real property; and
(B) the attachment of tangible personal property or a product transferred electronically
to other tangible personal property or detachment of tangible personal property or a product
transferred electronically from other tangible personal property is made in conjunction with a
repair or replacement of tangible personal property or a product transferred electronically.
(b) "Repairs or renovations of tangible personal property" does not include:
(i) attaching prewritten computer software to other tangible personal property if the
other tangible personal property to which the prewritten computer software is attached is not
permanently attached to real property; or
(ii) detaching prewritten computer software from other tangible personal property if the
other tangible personal property from which the prewritten computer software is detached is
not permanently attached to real property.
(103) "Research and development" means the process of inquiry or experimentation
aimed at the discovery of facts, devices, technologies, or applications and the process of
preparing those devices, technologies, or applications for marketing.
(104) (a) "Residential telecommunications services" means a telecommunications
service or an ancillary service that is provided to an individual for personal use:
(i) at a residential address; or
(ii) at an institution, including a nursing home or a school, if the telecommunications
service or ancillary service is provided to and paid for by the individual residing at the
institution rather than the institution.
(b) For purposes of Subsection (104)(a)(i), a residential address includes an:
(i) apartment; or
(ii) other individual dwelling unit.
(105) "Residential use" means the use in or around a home, apartment building,
sleeping quarters, and similar facilities or accommodations.
(106) "Retail sale" or "sale at retail" means a sale, lease, or rental for a purpose other
than:
(a) resale;
(b) sublease; or
(c) subrent.
(107) (a) "Retailer" means any person engaged in a regularly organized business in
tangible personal property or any other taxable transaction under Subsection 
59-12-103
(1), and
who is selling to the user or consumer and not for resale.
(b) "Retailer" includes commission merchants, auctioneers, and any person regularly
engaged in the business of selling to users or consumers within the state.
(108) (a) "Sale" means any transfer of title, exchange, or barter, conditional or
otherwise, in any manner, of tangible personal property or any other taxable transaction under
Subsection 
59-12-103
(1), for consideration.
(b) "Sale" includes:
(i) installment and credit sales;
(ii) any closed transaction constituting a sale;
(iii) any sale of electrical energy, gas, services, or entertainment taxable under this
chapter;
(iv) any transaction if the possession of property is transferred but the seller retains the
title as security for the payment of the price; and
(v) any transaction under which right to possession, operation, or use of any article of
tangible personal property is granted under a lease or contract and the transfer of possession
would be taxable if an outright sale were made.
(109) "Sale at retail" is as defined in Subsection (106).
(110) "Sale-leaseback transaction" means a transaction by which title to tangible
personal property or a product transferred electronically that is subject to a tax under this
chapter is transferred:
(a) by a purchaser-lessee;
(b) to a lessor;
(c) for consideration; and
(d) if:
(i) the purchaser-lessee paid sales and use tax on the purchaser-lessee's initial purchase
of the tangible personal property or product transferred electronically;
(ii) the sale of the tangible personal property or product transferred electronically to the
lessor is intended as a form of financing:
(A) for the tangible personal property or product transferred electronically; and
(B) to the purchaser-lessee; and
(iii) in accordance with generally accepted accounting principles, the purchaser-lessee
is required to:
(A) capitalize the tangible personal property or product transferred electronically for
financial reporting purposes; and
(B) account for the lease payments as payments made under a financing arrangement.
(111) "Sales price" is as defined in Subsection (98).
(112) (a) "Sales relating to schools" means the following sales by, amounts paid to, or
amounts charged by a school:
(i) sales that are directly related to the school's educational functions or activities
including:
(A) the sale of:
(I) textbooks;
(II) textbook fees;
(III) laboratory fees;
(IV) laboratory supplies; or
(V) safety equipment;
(B) the sale of a uniform, protective equipment, or sports or recreational equipment
that:
(I) a student is specifically required to wear as a condition of participation in a
school-related event or school-related activity; and
(II) is not readily adaptable to general or continued usage to the extent that it takes the
place of ordinary clothing;
(C) sales of the following if the net or gross revenues generated by the sales are
deposited into a school district fund or school fund dedicated to school meals:
(I) food and food ingredients; or
(II) prepared food; or
(D) transportation charges for official school activities; or
(ii) amounts paid to or amounts charged by a school for admission to a school-related
event or school-related activity.
(b) "Sales relating to schools" does not include:
(i) bookstore sales of items that are not educational materials or supplies;
(ii) except as provided in Subsection (112)(a)(i)(B):
(A) clothing;
(B) clothing accessories or equipment;
(C) protective equipment; or
(D) sports or recreational equipment; or
(iii) amounts paid to or amounts charged by a school for admission to a school-related
event or school-related activity if the amounts paid or charged are passed through to a person:
(A) other than a:
(I) school;
(II) nonprofit organization authorized by a school board or a governing body of a
private school to organize and direct a competitive secondary school activity; or
(III) nonprofit association authorized by a school board or a governing body of a
private school to organize and direct a competitive secondary school activity; and
(B) that is required to collect sales and use taxes under this chapter.
(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may make rules defining the term "passed through."
(113) For purposes of this section and Section 
59-12-104
, "school":
(a) means:
(i) an elementary school or a secondary school that:
(A) is a:
(I) public school; or
(II) private school; and
(B) provides instruction for one or more grades kindergarten through 12; or
(ii) a public school district; and
(b) includes the Electronic High School as defined in Section 
53A-15-1002
.
(114) "Seller" means a person that makes a sale, lease, or rental of:
(a) tangible personal property;
(b) a product transferred electronically; or
(c) a service.
(115) (a) "Semiconductor fabricating, processing, research, or development materials"
means tangible personal property or a product transferred electronically if the tangible personal
property or product transferred electronically is:
(i) used primarily in the process of:
(A) (I) manufacturing a semiconductor;
(II) fabricating a semiconductor; or
(III) research or development of a:
(Aa) semiconductor; or
(Bb) semiconductor manufacturing process; or
(B) maintaining an environment suitable for a semiconductor; or
(ii) consumed primarily in the process of:
(A) (I) manufacturing a semiconductor;
(II) fabricating a semiconductor; or
(III) research or development of a:
(Aa) semiconductor; or
(Bb) semiconductor manufacturing process; or
(B) maintaining an environment suitable for a semiconductor.
(b) "Semiconductor fabricating, processing, research, or development materials"
includes:
(i) parts used in the repairs or renovations of tangible personal property or a product
transferred electronically described in Subsection (115)(a); or
(ii) a chemical, catalyst, or other material used to:
(A) produce or induce in a semiconductor a:
(I) chemical change; or
(II) physical change;
(B) remove impurities from a semiconductor; or
(C) improve the marketable condition of a semiconductor.
(116) "Senior citizen center" means a facility having the primary purpose of providing
services to the aged as defined in Section 
62A-3-101
.
(117) (a) Subject to Subsections (117)(b) and (c), "short-term lodging consumable"
means tangible personal property that:
(i) a business that provides accommodations and services described in Subsection
59-12-103
(1)(i) purchases as part of a transaction to provide the accommodations and services
to a purchaser;
(ii) is intended to be consumed by the purchaser; and
(iii) is:
(A) included in the purchase price of the accommodations and services; and
(B) not separately stated on an invoice, bill of sale, or other similar document provided
to the purchaser.
(b) "Short-term lodging consumable" includes:
(i) a beverage;
(ii) a brush or comb;
(iii) a cosmetic;
(iv) a hair care product;
(v) lotion;
(vi) a magazine;
(vii) makeup;
(viii) a meal;
(ix) mouthwash;
(x) nail polish remover;
(xi) a newspaper;
(xii) a notepad;
(xiii) a pen;
(xiv) a pencil;
(xv) a razor;
(xvi) saline solution;
(xvii) a sewing kit;
(xviii) shaving cream;
(xix) a shoe shine kit;
(xx) a shower cap;
(xxi) a snack item;
(xxii) soap;
(xxiii) toilet paper;
(xxiv) a toothbrush;
(xxv) toothpaste; or
(xxvi) an item similar to Subsections (117)(b)(i) through (xxv) as the commission may
provide by rule made in accordance with Title 63G, Chapter 3, Utah Administrative
Rulemaking Act.
(c) "Short-term lodging consumable" does not include:
(i) tangible personal property that is cleaned or washed to allow the tangible personal
property to be reused; or
(ii) a product transferred electronically.
(118) "Simplified electronic return" means the electronic return:
(a) described in Section 318(C) of the agreement; and
(b) approved by the governing board of the agreement.
(119) "Solar energy" means the sun used as the sole source of energy for producing
electricity.
(120) (a) "Sports or recreational equipment" means an item:
(i) designed for human use; and
(ii) that is:
(A) worn in conjunction with:
(I) an athletic activity; or
(II) a recreational activity; and
(B) not suitable for general use.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission shall make rules:
(i) listing the items that constitute "sports or recreational equipment"; and
(ii) that are consistent with the list of items that constitute "sports or recreational
equipment" under the agreement.
(121) "State" means the state of Utah, its departments, and agencies.
(122) "Storage" means any keeping or retention of tangible personal property or any
other taxable transaction under Subsection 
59-12-103
(1), in this state for any purpose except
sale in the regular course of business.
(123) (a) Except as provided in Subsection (123)(d) or (e), "tangible personal property"
means personal property that:
(i) may be:
(A) seen;
(B) weighed;
(C) measured;
(D) felt; or
(E) touched; or
(ii) is in any manner perceptible to the senses.
(b) "Tangible personal property" includes:
(i) electricity;
(ii) water;
(iii) gas;
(iv) steam; or
(v) prewritten computer software, regardless of the manner in which the prewritten
computer software is transferred.
(c) "Tangible personal property" includes the following regardless of whether the item
is attached to real property:
(i) a dishwasher;
(ii) a dryer;
(iii) a freezer;
(iv) a microwave;
(v) a refrigerator;
(vi) a stove;
(vii) a washer; or
(viii) an item similar to Subsections (123)(c)(i) through (vii) as determined by the
commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative
Rulemaking Act.
(d) "Tangible personal property" does not include a product that is transferred
electronically.
(e) "Tangible personal property" does not include the following if attached to real
property, regardless of whether the attachment to real property is only through a line that
supplies water, electricity, gas, telephone, cable, or supplies a similar item as determined by the
commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative
Rulemaking Act:
(i) a hot water heater;
(ii) a water filtration system; or
(iii) a water softener system.
(124) (a) "Telecommunications enabling or facilitating equipment, machinery, or
software" means an item listed in Subsection (124)(b) if that item is purchased or leased
primarily to enable or facilitate one or more of the following to function:
(i) telecommunications switching or routing equipment, machinery, or software; or
(ii) telecommunications transmission equipment, machinery, or software.
(b) The following apply to Subsection (124)(a):
(i) a pole;
(ii) software;
(iii) a supplementary power supply;
(iv) temperature or environmental equipment or machinery;
(v) test equipment;
(vi) a tower; or
(vii) equipment, machinery, or software that functions similarly to an item listed in
Subsections (124)(b)(i) through (vi) as determined by the commission by rule made in
accordance with Subsection (124)(c).
(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define what constitutes equipment, machinery, or software that
functions similarly to an item listed in Subsections (124)(b)(i) through (vi).
(125) "Telecommunications equipment, machinery, or software required for 911
service" means equipment, machinery, or software that is required to comply with 47 C.F.R.
Sec. 20.18.
(126) "Telecommunications maintenance or repair equipment, machinery, or software"
means equipment, machinery, or software purchased or leased primarily to maintain or repair
one or more of the following, regardless of whether the equipment, machinery, or software is
purchased or leased as a spare part or as an upgrade or modification to one or more of the
following:
(a) telecommunications enabling or facilitating equipment, machinery, or software;
(b) telecommunications switching or routing equipment, machinery, or software; or
(c) telecommunications transmission equipment, machinery, or software.
(127) (a) "Telecommunications service" means the electronic conveyance, routing, or
transmission of audio, data, video, voice, or any other information or signal to a point, or
among or between points.
(b) "Telecommunications service" includes:
(i) an electronic conveyance, routing, or transmission with respect to which a computer
processing application is used to act:
(A) on the code, form, or protocol of the content;
(B) for the purpose of electronic conveyance, routing, or transmission; and
(C) regardless of whether the service:
(I) is referred to as voice over Internet protocol service; or
(II) is classified by the Federal Communications Commission as enhanced or value
added;
(ii) an 800 service;
(iii) a 900 service;
(iv) a fixed wireless service;
(v) a mobile wireless service;
(vi) a postpaid calling service;
(vii) a prepaid calling service;
(viii) a prepaid wireless calling service; or
(ix) a private communications service.
(c) "Telecommunications service" does not include:
(i) advertising, including directory advertising;
(ii) an ancillary service;
(iii) a billing and collection service provided to a third party;
(iv) a data processing and information service if:
(A) the data processing and information service allows data to be:
(I) (Aa) acquired;
(Bb) generated;
(Cc) processed;
(Dd) retrieved; or
(Ee) stored; and
(II) delivered by an electronic transmission to a purchaser; and
(B) the purchaser's primary purpose for the underlying transaction is the processed data
or information;
(v) installation or maintenance of the following on a customer's premises:
(A) equipment; or
(B) wiring;
(vi) Internet access service;
(vii) a paging service;
(viii) a product transferred electronically, including:
(A) music;
(B) reading material;
(C) a ring tone;
(D) software; or
(E) video;
(ix) a radio and television audio and video programming service:
(A) regardless of the medium; and
(B) including:
(I) furnishing conveyance, routing, or transmission of a television audio and video
programming service by a programming service provider;
(II) cable service as defined in 47 U.S.C. Sec. 522(6); or
(III) audio and video programming services delivered by a commercial mobile radio
service provider as defined in 47 C.F.R. Sec. 20.3;
(x) a value-added nonvoice data service; or
(xi) tangible personal property.
(128) (a) "Telecommunications service provider" means a person that:
(i) owns, controls, operates, or manages a telecommunications service; and
(ii) engages in an activity described in Subsection (128)(a)(i) for the shared use with or
resale to any person of the telecommunications service.
(b) A person described in Subsection (128)(a) is a telecommunications service provider
whether or not the Public Service Commission of Utah regulates:
(i) that person; or
(ii) the telecommunications service that the person owns, controls, operates, or
manages.
(129) (a) "Telecommunications switching or routing equipment, machinery, or
software" means an item listed in Subsection (129)(b) if that item is purchased or leased
primarily for switching or routing:
(i) an ancillary service;
(ii) data communications;
(iii) voice communications; or
(iv) telecommunications service.
(b) The following apply to Subsection (129)(a):
(i) a bridge;
(ii) a computer;
(iii) a cross connect;
(iv) a modem;
(v) a multiplexer;
(vi) plug in circuitry;
(vii) a router;
(viii) software;
(ix) a switch; or
(x) equipment, machinery, or software that functions similarly to an item listed in
Subsections (129)(b)(i) through (ix) as determined by the commission by rule made in
accordance with Subsection (129)(c).
(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define what constitutes equipment, machinery, or software that
functions similarly to an item listed in Subsections (129)(b)(i) through (ix).
(130) (a) "Telecommunications transmission equipment, machinery, or software"
means an item listed in Subsection (130)(b) if that item is purchased or leased primarily for
sending, receiving, or transporting:
(i) an ancillary service;
(ii) data communications;
(iii) voice communications; or
(iv) telecommunications service.
(b) The following apply to Subsection (130)(a):
(i) an amplifier;
(ii) a cable;
(iii) a closure;
(iv) a conduit;
(v) a controller;
(vi) a duplexer;
(vii) a filter;
(viii) an input device;
(ix) an input/output device;
(x) an insulator;
(xi) microwave machinery or equipment;
(xii) an oscillator;
(xiii) an output device;
(xiv) a pedestal;
(xv) a power converter;
(xvi) a power supply;
(xvii) a radio channel;
(xviii) a radio receiver;
(xix) a radio transmitter;
(xx) a repeater;
(xxi) software;
(xxii) a terminal;
(xxiii) a timing unit;
(xxiv) a transformer;
(xxv) a wire; or
(xxvi) equipment, machinery, or software that functions similarly to an item listed in
Subsections (130)(b)(i) through (xxv) as determined by the commission by rule made in
accordance with Subsection (130)(c).
(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define what constitutes equipment, machinery, or software that
functions similarly to an item listed in Subsections (130)(b)(i) through (xxv).
(131) (a) "Textbook for a higher education course" means a textbook or other printed
material that is required for a course:
(i) offered by an institution of higher education; and
(ii) that the purchaser of the textbook or other printed material attends or will attend.
(b) "Textbook for a higher education course" includes a textbook in electronic format.
(132) "Tobacco" means:
(a) a cigarette;
(b) a cigar;
(c) chewing tobacco;
(d) pipe tobacco; or
(e) any other item that contains tobacco.
(133) "Unassisted amusement device" means an amusement device, skill device, or
ride device that is started and stopped by the purchaser or renter of the right to use or operate
the amusement device, skill device, or ride device.
(134) (a) "Use" means the exercise of any right or power over tangible personal
property, a product transferred electronically, or a service under Subsection 
59-12-103
(1),
incident to the ownership or the leasing of that tangible personal property, product transferred
electronically, or service.
(b) "Use" does not include the sale, display, demonstration, or trial of tangible personal
property, a product transferred electronically, or a service in the regular course of business and
held for resale.
(135) "Value-added nonvoice data service" means a service:
(a) that otherwise meets the definition of a telecommunications service except that a
computer processing application is used to act primarily for a purpose other than conveyance,
routing, or transmission; and
(b) with respect to which a computer processing application is used to act on data or
information:
(i) code;
(ii) content;
(iii) form; or
(iv) protocol.
(136) (a) Subject to Subsection (136)(b), "vehicle" means the following that are
required to be titled, registered, or titled and registered:
(i) an aircraft as defined in Section 
72-10-102
;
(ii) a vehicle as defined in Section 
41-1a-102
;
(iii) an off-highway vehicle as defined in Section 
41-22-2
; or
(iv) a vessel as defined in Section 
41-1a-102
.
(b) For purposes of Subsection 
59-12-104
(33) only, "vehicle" includes:
(i) a vehicle described in Subsection (136)(a); or
(ii) (A) a locomotive;
(B) a freight car;
(C) railroad work equipment; or
(D) other railroad rolling stock.
(137) "Vehicle dealer" means a person engaged in the business of buying, selling, or
exchanging a vehicle as defined in Subsection (136).
(138) (a) "Vertical service" means an ancillary service that:
(i) is offered in connection with one or more telecommunications services; and
(ii) offers an advanced calling feature that allows a customer to:
(A) identify a caller; and
(B) manage multiple calls and call connections.
(b) "Vertical service" includes an ancillary service that allows a customer to manage a
conference bridging service.
(139) (a) "Voice mail service" means an ancillary service that enables a customer to
receive, send, or store a recorded message.
(b) "Voice mail service" does not include a vertical service that a customer is required
to have in order to utilize a voice mail service.
(140) (a) Except as provided in Subsection (140)(b), "waste energy facility" means a
facility that generates electricity:
(i) using as the primary source of energy waste materials that would be placed in a
landfill or refuse pit if it were not used to generate electricity, including:
(A) tires;
(B) waste coal;
(C) oil shale; or
(D) municipal solid waste; and
(ii) in amounts greater than actually required for the operation of the facility.
(b) "Waste energy facility" does not include a facility that incinerates:
(i) hospital waste as defined in 40 C.F.R. 60.51c; or
(ii) medical/infectious waste as defined in 40 C.F.R. 60.51c.
(141) "Watercraft" means a vessel as defined in Section 
73-18-2
.
(142) "Wind energy" means wind used as the sole source of energy to produce
electricity.
(143) "ZIP Code" means a Zoning Improvement Plan Code assigned to a geographic
location by the United States Postal Service.
Section 2. Section 
59-12-400
 is enacted to read:
Part 4. Impacted Communities Taxes Act
 59-12-400.
Title.
This part is known as the "Impacted Communities Taxes Act."
Section 3. Section 
59-12-402.1
 is enacted to read:
 59-12-402.1.
State correctional facility sales and use tax -- Base -- Rate --
Collection fees -- Imposition -- Prohibition of military installation development authority
imposition of tax.
(1) As used in this section, "new state correctional facility" means a new prison in the
state:
(a) that is operated by the Department of Corrections;
(b) the construction of which begins on or after May 12, 2015; and
(c) that provides a capacity of 2,500 or more inmate beds.
(2) Subject to the other provisions of this part, a city or town legislative body may
impose a tax under this section if the construction of a new state correctional facility has begun
within the boundaries of the city or town.
(3) For purposes of this section, the tax rate may not exceed .5%.
(4) Except as provided in Subsection (5), a tax under this section shall be imposed on
the transactions described in Subsection 
59-12-103
(1) within the city or town.
(5) A city or town may not impose a tax under this section on:
(a) the sale of:
(i) a motor vehicle;
(ii) an aircraft;
(iii) a watercraft;
(iv) a modular home;
(v) a manufactured home; or
(vi) a mobile home;
(b) the sales and uses described in Section 
59-12-104
 to the extent the sales and uses
are exempt under Section 
59-12-104
; and
(c) except as provided in Subsection (7), amounts paid or charged for food and food
ingredients.
(6) For purposes of this section, the location of a transaction shall be determined in
accordance with Sections 
59-12-211
 through 
59-12-215
.
(7) A city or town that imposes a tax under this section shall impose the tax on
amounts paid or charged for food and food ingredients if the food and food ingredients are sold
as part of a bundled transaction attributable to food and food ingredients and tangible personal
property other than food and food ingredients.
(8) A city or town may impose a tax under this section by majority vote of the
members of the city or town legislative body.
(9) A city or town that imposes a tax under this section is not subject to Section
59-12-405
.
(10) A military installation development authority may not impose a tax under this
section.
Section 4. Section 
59-12-403
 is amended to read:
59-12-403.
Enactment or repeal of tax -- Tax rate change -- Effective date --
Notice requirements -- Administration, collection, and enforcement of tax --
Administrative charge.
(1) For purposes of this section:
(a) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part
4, Annexation.
(b) "Annexing area" means an area that is annexed into a city or town.
(2) (a) Except as provided in Subsection (2)(c) or (d), if, on or after April 1, 2008, a
city or town enacts or repeals a tax or changes the rate of a tax under this part, the enactment,
repeal, or change shall take effect:
(i) on the first day of a calendar quarter; and
(ii) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (2)(b) from the city or town.
(b) The notice described in Subsection (2)(a)(ii) shall state:
(i) that the city or town will enact or repeal a tax or change the rate of a tax under this
part;
(ii) the statutory authority for the tax described in Subsection (2)(b)(i);
(iii) the effective date of the tax described in Subsection (2)(b)(i); and
(iv) if the city or town enacts the tax or changes the rate of the tax described in
Subsection (2)(b)(i), the rate of the tax.
(c) (i) The enactment of a tax or a tax rate increase takes effect on the first day of the
first billing period:
(A) that begins on or after the effective date of the enactment of the tax or the tax rate
increase; and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under[
:
] 
Section 
59-12-401
, 
59-12-402
, or
59-12-402.1
.
[
(I) Section 
59-12-401
; or
]
[
(II) Section 
59-12-402
.
]
(ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
statement for the billing period is rendered on or after the effective date of the repeal of the tax
or the tax rate decrease imposed under[
:
] 
Section 59-12-401, 59-12-402, or 59-12-402.1.
[
(A) Section 
59-12-401
; or
]
[
(B) Section 
59-12-402
.
]
(d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of
a tax described in Subsection (2)(a) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment, repeal, or change in the
rate of the tax under Subsection (2)(a).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(3) (a) Except as provided in Subsection (3)(c) or (d), if, for an annexation that occurs
on or after July 1, 2004, the annexation will result in the enactment, repeal, or change in the
rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take
effect:
(i) on the first day of a calendar quarter; and
(ii) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (3)(b) from the city or town that annexes the annexing area.
(b) The notice described in Subsection (3)(a)(ii) shall state:
(i) that the annexation described in Subsection (3)(a) will result in an enactment,
repeal, or change in the rate of a tax under this part for the annexing area;
(ii) the statutory authority for the tax described in Subsection (3)(b)(i);
(iii) the effective date of the tax described in Subsection (3)(b)(i); and
(iv) if the city or town enacts the tax or changes the rate of the tax described in
Subsection (3)(b)(i), the rate of the tax.
(c) (i) The enactment of a tax or a tax rate increase takes effect on the first day of the
first billing period:
(A) that begins on or after the effective date of the enactment of the tax or the tax rate
increase; and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under[
:
] 
Section 
59-12-401
, 
59-12-402
, or
59-12-402.1
.
[
(I) Section 
59-12-401
; or
]
[
(II) Section 
59-12-402
.
]
(ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
statement for the billing period is rendered on or after the effective date of the repeal of the tax
or the tax rate decrease imposed under[
:
] 
Section 
59-12-401
, 
59-12-402
, or 
59-12-402.1
.
[
(A) Section 
59-12-401
; or
]
[
(B) Section 
59-12-402
.
]
(d) (i) Notwithstanding Subsection (3)(a), if a tax due under this chapter on a catalogue
sale is computed on the basis of sales and use tax rates published in the catalogue, an
enactment, repeal, or change in the rate of a tax described in Subsection (3)(a) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment, repeal, or change in the
rate of the tax under Subsection (3)(a).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(4) (a) Except as provided in Subsection (4)(b), a tax authorized under this part shall be
administered, collected, and enforced in accordance with:
(i) the same procedures used to administer, collect, and enforce the tax under:
(A) Part 1, Tax Collection; or
(B) Part 2, Local Sales and Use Tax Act; and
(ii) Chapter 1, General Taxation Policies.
(b) Notwithstanding Subsection (4)(a), a tax under this part is not subject to
Subsections 
59-12-205
(2) through (6).
(5) The commission shall retain and deposit an administrative charge in accordance
with Section 
59-1-306
 from the revenues the commission collects from a tax under this part.
Section 5. Section 
63A-5-225
 is enacted to read:
 63A-5-225.
Development of new correctional facilities.
(1) As used in this section:
(a) "Commission" means the Prison Development Commission, created in Section
63C-16-201
.
(b) "New correctional facilities" means a new prison and related facilities to be
constructed to replace the state prison located in Draper.
(c) "Prison project" means all aspects of a project for the design and construction of
new correctional facilities on the selected site, including:
(i) the acquisition of land, interests in land, easements, or rights-of-way;
(ii) site improvement; and
(iii) the acquisition, construction, equipping, or furnishing of facilities, structures,
infrastructure, roads, parking facilities, utilities, and improvements, whether on or off the
selected site, that are necessary, incidental, or convenient to the development of new
correctional facilities on the selected site.
(d) "Selected site" means the same as that term is defined in Section 
63C-16-102
.
(2) In consultation with the commission, the division shall oversee the prison project,
as provided in this section.
(3) (a) In accordance with Title 63G, Chapter 6a, Utah Procurement Code, and this
section, the division shall:
(i) enter into contracts with persons providing professional and construction services
for the prison project;
(ii) in determining contract types for the prison project, consult with and consider
recommendations from the commission or the commission's designee;
(iii) provide reports to the commission regarding the prison project, as requested by the
commission; and
(iv) consider input from the commission on the prison project, subject to Subsection
(3)(b).
(b) The division may not consult with or receive input from the commission regarding:
(i) the evaluation of proposals from persons seeking to provide professional and
construction services for the prison project; or
(ii) the selection of persons to provide professional and construction services for the
prison project.
(c) A contract with a project manager or person with a comparable position on the
prison project shall include a provision that requires the project manager or other person to
provide reports to the commission regarding the prison project, as requested by the
commission.
(4) All contracts associated with the design or construction of new correctional
facilities shall be awarded and managed by the division in accordance with Title 63G, Chapter
6a, Utah Procurement Code, and this section.
(5) The division shall coordinate with the Department of Corrections, created in
Section 
64-13-2
, and the State Commission on Criminal and Juvenile Justice, created in
Section 
63M-7-201
, during the prison project to help ensure that the design and construction of
new correctional facilities are conducive to and consistent with, and help to implement any
reforms of or changes to, the state's corrections system and corrections programs.
(6) (a) There is created within the General Fund a restricted account known as the
"Prison Development Restricted Account."
(b) The account created in Subsection (6)(a) is funded by legislative appropriations.
(c) (i) The account shall earn interest or other earnings.
(ii) The Division of Finance shall deposit interest or other earnings derived from the
investment of account funds into the account.
(d) Upon appropriation from the Legislature, money from the account shall be used to
fund the Prison Project Fund created in Subsection (7).
(7) (a) There is created a capital projects fund known as the "Prison Project Fund."
(b) The fund consists of:
(i) money appropriated to the fund by the Legislature; and
(ii) proceeds from the issuance of bonds authorized in Section 
63B-24-101
 to provide
funding for the prison project.
(c) (i) The fund shall earn interest or other earnings.
(ii) The Division of Finance shall deposit interest or other earnings derived from the
investment of fund money into the fund.
(d) Money in the fund shall be used by the division to fund the prison project.
Section 6. Section 
63B-24-101
 is enacted to read:
 63B-24-101.
General obligation bonds for prison project -- Maximum amount --
Use of proceeds.
(1) As used in this section:
(a) "Prison project" means the same as that term is defined in Section 
63C-16-102
.
(b) "Prison project fund" means the capital projects fund created in Subsection
63A-5-225
(7).
(2) The commission may issue general obligation bonds as provided in this section.
(3) (a) The total amount of bonds to be issued under this section may not exceed
$470,000,000, plus additional amounts necessary to pay costs of issuance, to pay capitalized
interest, and to fund any debt service reserve requirements, with the total amount of the bonds
not to exceed $474,700,000.
(b) The maturity of bonds issued under this section shall be seven years.
(4) The commission shall ensure that proceeds from the issuance of bonds under this
section are deposited into the Prison Project Fund for use by the division to pay all or part of
the cost of the prison project, including:
(a) interest estimated to accrue on the bonds authorized in this section until the
completion of construction of the prison project, plus a period of 12 months after the end of
construction; and
(b) all related engineering, architectural, and legal fees.
(5) (a) The division may enter into agreements related to the prison project before the
receipt of proceeds of bonds issued under this section.
(b) The division shall make those expenditures from unexpended and unencumbered
building funds already appropriated to the Prison Project Fund.
(c) The division shall reimburse the Prison Project Fund upon receipt of the proceeds
of bonds issued under this chapter.
(d) The state intends to use proceeds of tax-exempt bonds to reimburse itself for
expenditures for costs of the prison project.
(6) Before issuing bonds authorized under this section, the commission shall request
and consider a recommendation from the Prison Development Commission, created in Section
63C-16-201
, regarding the timing and amount of the issuance.
Section 7. Section 
63C-15-102
 is amended to read:
63C-15-102.
Definitions.
As used in this chapter:
(1) "Commission" means the Prison Relocation Commission, created in Section
63C-15-201
.
(2) "Department" means the Department of Corrections, created in Section 
64-13-2
.
(3) "Division" means the Division of Facilities Construction and Management, created
in Section 
63A-5-201
.
(4) "Justice commission" means the 
State
 Commission on Criminal and Juvenile
Justice, created in Section 
63M-7-201
.
(5) "New prison facilities" means correctional facilities to be constructed to replace the
state prison.
[
(5)
] 
(6)
 "State prison" means the prison that the state operates in [
Salt Lake County
]
Draper
.
Section 8. Section 
63C-15-201
 is amended to read:
63C-15-201.
Commission created -- Membership -- Cochairs -- Removal --
Vacancy.
(1) There is created [
an advisory
] 
a
 commission known as the Prison Relocation
Commission, composed of:
(a) three members of the Senate, appointed by the president of the Senate, no more
than two of whom may be from the same political party;
(b) four members of the House of Representatives, appointed by the speaker of the
House of Representatives, no more than three of whom may be from the same political party;
(c) the executive director of the justice commission, appointed under Section
63M-7-203
; and
(d) the executive director of the department, appointed under Section 
64-13-3
, or the
executive director's designee.
(2) The commission members from the Senate and House of Representatives are voting
members of the commission, and the members appointed under Subsections (1)(c) and (d) are
nonvoting members of the commission.
(3) The president of the Senate shall appoint one of the commission members from the
Senate as cochair of the commission, and the speaker of the House of Representatives shall
appoint one of the commission members from the House of Representatives as cochair of the
commission.
(4) The president of the Senate may remove a member appointed under Subsection
(1)(a), and the speaker of the House of Representatives may remove a member appointed under
Subsection (1)(b).
(5) A vacancy of a member appointed under Subsection (1)(a) or (b) shall be filled in
the same manner as an appointment of the member whose departure from the commission
creates the vacancy.
(6) A commission member shall serve until a successor is duly appointed and qualified.
Section 9. Section 
63C-15-203
 is amended to read:
63C-15-203.
Commission duties and responsibilities.
(1) The commission shall:
(a) carefully and deliberately consider, study, and evaluate how and where to move the
state prison, and in that process:
(i) consider whether to locate new prison facilities on land already owned by the state
or on land that is currently in other public or private ownership but that the state may acquire or
lease, whether to locate new prison facilities at one location or multiple locations, and to what
extent future corrections needs may be met by existing state and county facilities; and
(ii) take into account relevant objectives, including:
(A) coordinating the commission's efforts with the efforts of the justice commission
and the department to evaluate criminal justice policies to increase public safety, reduce
recidivism, and reduce prison population growth;
(B) ensuring that new prison facilities are conducive to future inmate programming that
encourages a reduction in recidivism;
(C) locating new prison facilities to help facilitate an adequate level of volunteer and
staff support that will allow for a correctional program that is commensurate with the high
standards that should be maintained in the state;
(D) locating new prison facilities within a reasonable distance of comprehensive
medical facilities;
(E) locating new prison facilities to be compatible with surrounding land uses for the
foreseeable future;
(F) locating new prison facilities with careful consideration given to the concerns of
access to courts, visiting and public access, expansion capabilities, emergency response factors,
and the availability of infrastructure;
(G) supporting new prison facilities by one or more appropriations from the
Legislature;
(H) developing performance specifications for new prison facilities that facilitate a
high quality correctional program;
(I) phasing in construction over a period of time; and
(J) making every reasonable effort to maximize efficiencies and cost savings that result
from building and operating newer, more efficient prison facilities;
(b) invite the participation in commission meetings of interested parties, the public,
experts in the area of prison facilities, and any others the commission considers to have
information or ideas that would be useful to the commission;
(c) formulate recommendations concerning:
(i) the location or locations to which the new prison facilities should be moved;
(ii) the type of facilities that should be constructed to accommodate the prison
population and to facilitate implementation of any new corrections programs; and
(iii) the extent to which future corrections needs can be met by existing state or county
facilities; and
[
(d) before the start of the 2015 General Session of the Legislature, report the
commission's recommendations in writing to the Legislature and governor.
]
(d) sponsor one or more public information and feedback events in communities within
which or adjacent to which a site under final consideration for new prison facilities is located,
as the commission or its chairs consider appropriate.
(2) (a) On or before August 1, 2015, the commission shall:
(i) choose the site for the construction of new prison facilities from among the sites that
the commission recommended as potential sites in the commission's report to the governor and
the Legislature, adopted on and dated February 27, 2015; and
(ii) report the commission's choice to the president of the Senate, the speaker of the
House of Representatives, and the governor.
(b) The site chosen by the commission under Subsection (2)(a) shall be the site for the
construction of new prison facilities if the site is approved by the Legislature at:
(i) a special session of the Legislature that the governor convenes for that purpose; or
(ii) an annual general session of the Legislature.
[
(2)
] 
(3)
 The commission may:
(a) meet as many times as the commission considers necessary or advisable in order to
fulfill its responsibilities under this part;
(b) hire or direct the hiring of one or more consultants with experience or expertise in a
subject under consideration by the commission, to assist the commission in fulfilling its duties
under this part; and
[
(c) in its discretion, elect to succeed to the position of the Prison Relocation and
Development Authority under a contract that the Prison Relocation and Development Authority
is a party to, subject to applicable contractual provisions.
]
(c) extend the deadline under Subsection (2)(a) for a one-month period, as many times
as the commission considers appropriate and necessary.
[
(3)
] 
(4)
 The commission may not:
(a) consider or evaluate future uses of the property on which the state prison is
currently located;
(b) make recommendations concerning the future use or development of the land on
which the state prison is currently located;
(c) make any commitments or enter into any contracts for the acquisition of land for
new state prison facilities or regarding the construction of new state prison facilities; or
(d) initiate or pursue the procurement of a person to design or construct new prison
facilities.
Section 10. Section 
63C-16-101
 is enacted to read:
CHAPTER 16. PRISON DEVELOPMENT COMMISSION ACT
 63C-16-101.
Title.
This chapter is known as the "Prison Development Commission Act."
Section 11. Section 
63C-16-102
 is enacted to read:
 63C-16-102.
Definitions.
As used in this chapter:
(1) "Commission" means the Prison Development Commission, created in Section
63C-16-201
.
(2) "Department" means the Department of Corrections, created in Section 
64-13-2
.
(3) "Division" means the Division of Facilities Construction and Management, created
in Section 
63A-5-201
.
(4) "Justice commission" means the State Commission on Criminal and Juvenile
Justice, created in Section 
63M-7-201
.
(5) "New correctional facilities" means a new prison and related facilities to be
constructed to replace the state prison located in Draper.
(6) "Prison project" means the same as that term is defined in Section 
63A-5-225
.
(7) "Selected site" means the site selected under Subsection 
63C-15-203
(2) as the site
for new correctional facilities.
Section 12. Section 
63C-16-201
 is enacted to read:
 63C-16-201.
Commission created -- Membership -- Cochairs -- Removal --
Vacancy.
(1) There is created a commission known as the Prison Development Commission,
composed of:
(a) three members of the Senate, appointed by the president of the Senate, no more
than two of whom may be from the same political party;
(b) four members of the House of Representatives, appointed by the speaker of the
House of Representatives, no more than three of whom may be from the same political party;
(c) the executive director of the justice commission, appointed under Section
63M-7-203
;
(d) the executive director of the department, appointed under Section 
64-13-3
, or the
executive director's designee; and
(e) a citizen member who is a resident of the community in or near which the selected
site is located, appointed by the governor.
(2) The president of the Senate shall appoint one of the commission members from the
Senate as cochair of the commission, and the speaker of the House of Representatives shall
appoint one of the commission members from the House of Representatives as cochair of the
commission.
(3) The president of the Senate may remove a member appointed under Subsection
(1)(a), the speaker of the House of Representatives may remove a member appointed under
Subsection (1)(b), and the governor may remove a member appointed under Subsection (1)(e).
(4) A vacancy of a member appointed under Subsection (1)(a), (b), or (e) shall be filled
in the same manner as an appointment of the member whose departure from the commission
creates the vacancy.
(5) A commission member shall serve until a successor is duly appointed and qualified.
Section 13. Section 
63C-16-202
 is enacted to read:
 63C-16-202.
Quorum and voting requirements -- Bylaws -- Per diem and expenses
-- Staff.
(1) A majority of the commission members constitutes a quorum, and the action of a
majority of a quorum constitutes action of the commission.
(2) The commission may adopt bylaws to govern its operations and proceedings.
(3) (a) Per diem and expenses of commission members who are legislators shall be
paid in accordance with Section 
36-2-2
 and Legislative Joint Rules, Title 5, Chapter 3,
Legislative Compensation.
(b) A commission member who is not a legislator may not receive compensation,
benefits, per diem, or expense reimbursement for the member's service on the commission.
(4) The Office of Legislative Research and General Counsel shall provide staff support
to the commission.
Section 14. Section 
63C-16-203
 is enacted to read:
 63C-16-203.
Commission duties and responsibilities.
(1) The commission shall:
(a) advise and consult with the division as the division oversees the prison project as
provided in Section 
63A-5-225
;
(b) consult with, make recommendations to, and receive reports from the division
regarding the prison project, consistent with Section 
63A-5-225
;
(c) fulfill other responsibilities specified in Section 
63A-5-225
; and
(d) undertake any other action the commission considers appropriate to support or help
facilitate the successful completion of the prison project, consistent with Section 
63A-5-225
.
(2) The commission may:
(a) meet as many times as the commission or its chairs consider necessary or advisable
in order to fulfill the commission's responsibilities under this part; and
(b) hire or direct the hiring of one or more consultants or experts to assist the
commission in fulfilling the commission's responsibilities under this part.
(3) The commission may not consider or evaluate future uses or development of the
property in Draper on which a state prison is located.
Section 15. Section 
63C-16-204
 is enacted to read:
 63C-16-204.
Other agencies' cooperation and actions.
All state agencies and political subdivisions of the state shall, upon the commission's
request:
(1) reasonably cooperate with the commission to facilitate the fulfillment of the
commission's responsibilities; and
(2) provide information or assistance to the commission that the commission
reasonably needs to fulfill its responsibilities.
Section 16. Section 
63I-1-263
 is amended to read:
63I-1-263.
Repeal dates, Titles 63A to 63M.
(1) Section 
63A-4-204
, authorizing the Risk Management Fund to provide coverage to
any public school district which chooses to participate, is repealed July 1, 2016.
(2) Subsection 
63A-5-104
(4)(h) is repealed on July 1, 2024.
(3) Section 
63A-5-603
, State Facility Energy Efficiency Fund, is repealed July 1, 2016.
(4) Title 63C, Chapter 4a, Constitutional and Federalism Defense Act, is repealed July
1, 2018.
(5) Title 63C, Chapter 14, Federal Funds Commission, is repealed July 1, 2018.
[
(6) Title 63C, Chapter 15, Prison Relocation Commission, is repealed July 1, 2017.
]
(6) Title 63C, Chapter 16, Prison Development Commission Act, is repealed July 1,
2020.
(7) Subsection 
63G-6a-1402
(7) authorizing certain transportation agencies to award a
contract for a design-build transportation project in certain circumstances, is repealed July 1,
2015.
(8) Title 63H, Chapter 4, Heber Valley Historic Railroad Authority, is repealed July 1,
2020.
(9) The Resource Development Coordinating Committee, created in Section
63J-4-501
, is repealed July 1, 2015.
(10) Title 63M, Chapter 1, Part 4, Enterprise Zone Act, is repealed July 1, 2018.
(11) (a) Title 63M, Chapter 1, Part 11, Recycling Market Development Zone Act, is
repealed January 1, 2021.
(b) Subject to Subsection (11)(c), Sections 
59-7-610
 and 
59-10-1007
 regarding tax
credits for certain persons in recycling market development zones, are repealed for taxable
years beginning on or after January 1, 2021.
(c) A person may not claim a tax credit under Section 
59-7-610
 or 
59-10-1007
:
(i) for the purchase price of machinery or equipment described in Section 
59-7-610
 or
59-10-1007
, if the machinery or equipment is purchased on or after January 1, 2021; or
(ii) for an expenditure described in Subsection 
59-7-610
(1)(b) or 
59-10-1007
(1)(b), if
the expenditure is made on or after January 1, 2021.
(d) Notwithstanding Subsections (11)(b) and (c), a person may carry forward a tax
credit in accordance with Section 
59-7-610
 or 
59-10-1007
 if:
(i) the person is entitled to a tax credit under Section 
59-7-610
 or 
59-10-1007
; and
(ii) (A) for the purchase price of machinery or equipment described in Section
59-7-610
 or 
59-10-1007
, the machinery or equipment is purchased on or before December 31,
2020; or
(B) for an expenditure described in Subsection 
59-7-610
(1)(b) or 
59-10-1007
(1)(b), the
expenditure is made on or before December 31, 2020.
(12) Section 
63M-1-3412
 is repealed on July 1, 2021.
[
(13) (a) Section 
63M-1-2507
, Health Care Compact is repealed on July 1, 2014.
]
[
(b) (i) The Legislature shall, before reauthorizing the Health Care Compact:
]
[
(A) direct the Health System Reform Task Force to evaluate the issues listed in
Subsection (13)(b)(ii), and by January 1, 2013, develop and recommend criteria for the
Legislature to use to negotiate the terms of the Health Care Compact; and
]
[
(B) prior to July 1, 2014, seek amendments to the Health Care Compact among the
member states that the Legislature determines are appropriate after considering the
recommendations of the Health System Reform Task Force.
]
[
(ii) The Health System Reform Task Force shall evaluate and develop criteria for the
Legislature regarding:
]
[
(A) the impact of the Supreme Court ruling on the Affordable Care Act;
]
[
(B) whether Utah is likely to be required to implement any part of the Affordable Care
Act prior to negotiating the compact with the federal government, such as Medicaid expansion
in 2014;
]
[
(C) whether the compact's current funding formula, based on adjusted 2010 state
expenditures, is the best formula for Utah and other state compact members to use for
establishing the block grants from the federal government;
]
[
(D) whether the compact's calculation of current year inflation adjustment factor,
without consideration of the regional medical inflation rate in the current year, is adequate to
protect the state from increased costs associated with administering a state based Medicaid and
a state based Medicare program;
]
[
(E) whether the state has the flexibility it needs under the compact to implement and
fund state based initiatives, or whether the compact requires uniformity across member states
that does not benefit Utah;
]
[
(F) whether the state has the option under the compact to refuse to take over the
federal Medicare program;
]
[
(G) whether a state based Medicare program would provide better benefits to the
elderly and disabled citizens of the state than a federally run Medicare program;
]
[
(H) whether the state has the infrastructure necessary to implement and administer a
better state based Medicare program;
]
[
(I) whether the compact appropriately delegates policy decisions between the
legislative and executive branches of government regarding the development and
implementation of the compact with other states and the federal government; and
]
[
(J) the impact on public health activities, including communicable disease
surveillance and epidemiology.
]
[
(14)
] 
(13)
 (a) Title 63M, Chapter 1, Part 35, Utah Small Business Jobs Act, is
repealed January 1, 2021.
(b) Section 
59-9-107
 regarding tax credits against premium taxes is repealed for
calendar years beginning on or after January 1, 2021.
(c) Notwithstanding Subsection [
(14)
] 
(13)
(b), an entity may carry forward a tax credit
in accordance with Section 
59-9-107
 if:
(i) the person is entitled to a tax credit under Section 
59-9-107
 on or before December
31, 2020; and
(ii) the qualified equity investment that is the basis of the tax credit is certified under
Section 
63M-1-3503
 on or before December 31, 2023.
[
(15)
] 
(14)
 The Crime Victim Reparations and Assistance Board, created in Section
63M-7-504
, is repealed July 1, 2017.
[
(16)
] 
(15)
 Title 63M, Chapter 11, Utah Commission on Aging, is repealed July 1,
2017.
Section 17. Section 
63I-2-263
 is amended to read:
63I-2-263.
Repeal dates, Title 63A to Title 63M.
[
(1) Section 
63A-1-115
 is repealed on July 1, 2014.
]
[
(2)
] 
(1)
 Section 
63C-9-501.1
 is repealed on July 1, 2015.
(2) Title 63C, Chapter 15, Prison Relocation Commission, is repealed on January 1,
2016.
[
(3) Subsection 
63J-1-218
(3) is repealed on December 1, 2013.
]
[
(4) Subsection 
63J-1-218
(4) is repealed on December 1, 2013.
]
[
(5) Section 
63M-1-207
 is repealed on December 1, 2014.
]
[
(6)
] 
(3)
 Subsection 
63M-1-903
(1)(d) is repealed on July 1, 2015.
[
(7) Subsection 
63M-1-1406
(9) is repealed on January 1, 2015.
]