Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 176 (2025GS)

Sponsor

Rep. Brooks, Walt

Final action

Governor Signed 3/25/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• modifies definitions;
• modifies the population requirements for county classification;
• modifies a sales and use tax exemption applicable to airports in certain counties; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

24
17-50-501
35A-16-102
59-12-104
63N-4-801
72-2-133
78B-22-102
78B-22-406
78B-22-452
78B-22-903
78B-22-904
0
County Classification Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Walt Brooks
Senate Sponsor: Don L. Ipson
LONG TITLE
General Description:
This bill modifies the population requirements for county classification.
Highlighted Provisions:
This bill:
modifies definitions;
modifies the population requirements for county classification; 
modifies a sales and use tax exemption applicable to airports in certain counties; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
17-50-501
, as last amended by Laws of Utah 2021, Chapter 24
35A-16-102
, as last amended by Laws of Utah 2024, Chapter 338
59-12-104
, as last amended by Laws of Utah 2024, Chapter 35
63N-4-801
, as last amended by Laws of Utah 2024, Chapters 438, 513
72-2-133
, as enacted by Laws of Utah 2023, Chapter 372
78B-22-102
, as last amended by Laws of Utah 2024, Chapter 193
78B-22-406
, as last amended by Laws of Utah 2022, Chapter 281
78B-22-452
, as last amended by Laws of Utah 2024, Chapter 193
78B-22-903
, as last amended by Laws of Utah 2023, Chapter 229
78B-22-904
, as last amended by Laws of Utah 2022, Chapter 295
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
17-50-501
 is amended to read:
17-50-501
. Classification of counties.
(1)
Each county shall be classified according to its population.
(2)
(a)
A county with a population of 
1,000,000
1,150,000
 or more is a county of the 
first class.
(b)
A county with a population of 
175,000
260,000
 or more but less than 
1,000,000
1,150,000
 is a county of the second class.
(c)
A county with a population of 40,000 or more but less than 
175,000
260,000
 is a 
county of the third class.
(d)
A county with a population of 
11,000
12,000
 or more but less than 40,000 is a 
county of the fourth class.
(e)
A county with a population of 
4,000
5,000
 or more but less than 
11,000
12,000
 is a 
county of the fifth class.
(f)
A county with a population less than 
4,000
5,000
 is a county of the sixth class.
Section 2, Section 
35A-16-102
 is amended to read:
35A-16-102
. Definitions.
As used in this chapter:
(1)
"Board" means the Utah Homeless Services Board created in Section 
35A-16-204
.
(2)
"Client" means an individual who is experiencing homelessness or an individual at risk 
of becoming homeless.
(3)
"Chief executive officer" means the same as that term is defined in Section 
11-51-102
.
(4)
"Collaborative applicant" means the entity designated by a continuum of care to collect 
and submit data and apply for funds on behalf of the continuum of care, as required by 
the United States Department of Housing and Urban Development.
(5)
"Continuum of care" means a regional or local planning body designated by the United 
States Department of Housing and Urban Development to coordinate services for 
individuals experiencing homelessness within an area of the state.
(6)
"Coordinator" means the state homelessness coordinator appointed under Section 
63J-4-202
.
(7)
"Executive committee" means the executive committee of the board.
(8)
"Exit destination" means:
(a)
a homeless situation;
(b)
an institutional situation;
(c)
a temporary housing situation;
(d)
a permanent housing situation; or
(e)
other.
(9)
"First-tier eligible municipality" means a municipality that:
(a)
is located within
:
(i)
a county of the first or second class
, as classified in Section 
17-50-501
;
 or
(ii)
a county of the third class, as classified in Section 
17-50-501
, if the municipality 
has a population of 100,000 or more;
(b)
as determined by the office, has or is proposed to have an eligible shelter within the 
municipality's geographic boundaries within the following fiscal year;
(c)
due to the location of an eligible shelter within the municipality's geographic 
boundaries, requires eligible services; and
(d)
is certified as a first-tier eligible municipality in accordance with Section 
35A-16-404
.
(10)
"Homeless Management Information System" or "HMIS" means an information 
technology system that:
(a)
is used to collect client-level data and data on the provision of housing and services 
to homeless individuals and individuals at risk of homelessness in the state; and
(b)
meets the requirements of the United States Department of Housing and Urban 
Development.
(11)
"Homeless services budget" means the comprehensive annual budget and overview of 
all homeless services available in the state described in Subsection 
35A-16-203
(1)(b).
(12)
"Local homeless council" means a local planning body designated by the steering 
committee to coordinate services for individuals experiencing homelessness within an 
area of the state.
(13)
"Office" means the Office of Homeless Services.
(14)
"Second-tier eligible municipality" means a municipality that:
(a)
is located within
:
(i)
a county of the 
third, 
fourth, fifth, or sixth class;
 or
(ii)
a county of the third class, if the municipality has a population of less than 
100,000;
(b)
as determined by the office, has or is proposed to have an eligible shelter within the 
municipality's geographic boundaries within the following fiscal year;
(c)
due to the location of an eligible shelter within the municipality's geographic 
boundaries, requires eligible services; and
(d)
is certified as a second-tier eligible municipality in accordance with Section 
35A-16-404
.
(15)
(a)
"Service provider" means a state agency, a local government, or a private 
organization that provides services to clients.
(b)
"Service provider" includes a correctional facility and the Administrative Office of 
the Courts.
(16)
"Steering committee" means the Utah Homeless Network Steering Committee created 
in Section 
35A-16-206
.
(17)
"Strategic plan" means the statewide strategic plan to minimize homelessness in the 
state described in Subsection 
35A-16-203
(1)(c).
(18)
"Type of homelessness" means:
(a)
chronic homelessness;
(b)
episodic homelessness;
(c)
situational homelessness; or
(d)
family homelessness.
Section 3, Section 
59-12-104
 is amended to read:
59-12-104
. Exemptions.
Exemptions from the taxes imposed by this chapter are as follows:
(1)
sales of aviation fuel, motor fuel, and special fuel subject to a Utah state excise tax 
under Chapter 13, Motor and Special Fuel Tax Act;
(2)
subject to Section 
59-12-104.6
, sales to the state, its institutions, and its political 
subdivisions; however, this exemption does not apply to sales of:
(a)
construction materials except:
(i)
construction materials purchased by or on behalf of institutions of the public 
education system as defined in Utah Constitution, Article X, Section 2, provided 
the construction materials are clearly identified and segregated and installed or 
converted to real property which is owned by institutions of the public education 
system; and
(ii)
construction materials purchased by the state, its institutions, or its political 
subdivisions which are installed or converted to real property by employees of the 
state, its institutions, or its political subdivisions; or
(b)
tangible personal property in connection with the construction, operation, 
maintenance, repair, or replacement of a project, as defined in Section 
11-13-103
, or 
facilities providing additional project capacity, as defined in Section 
11-13-103
;
(3)
(a)
sales of an item described in Subsection (3)(b) from a vending machine if:
(i)
the proceeds of each sale do not exceed $1; and
(ii)
the seller or operator of the vending machine reports an amount equal to 150% of 
the cost of the item described in Subsection (3)(b) as goods consumed; and
(b)
Subsection (3)(a) applies to:
(i)
food and food ingredients; or
(ii)
prepared food;
(4)
(a)
sales of the following to a commercial airline carrier for in-flight consumption:
(i)
alcoholic beverages;
(ii)
food and food ingredients; or
(iii)
prepared food;
(b)
sales of tangible personal property or a product transferred electronically:
(i)
to a passenger;
(ii)
by a commercial airline carrier; and
(iii)
during a flight for in-flight consumption or in-flight use by the passenger; or
(c)
services related to Subsection (4)(a) or (b);
(5)
sales of parts and equipment for installation in an aircraft operated by a common carrier 
in interstate or foreign commerce;
(6)
sales of commercials, motion picture films, prerecorded audio program tapes or records, 
and prerecorded video tapes by a producer, distributor, or studio to a motion picture 
exhibitor, distributor, or commercial television or radio broadcaster;
(7)
(a)
except as provided in Subsection (85) and subject to Subsection (7)(b), sales of 
cleaning or washing of tangible personal property if the cleaning or washing of the 
tangible personal property is not assisted cleaning or washing of tangible personal 
property;
(b)
if a seller that sells at the same business location assisted cleaning or washing of 
tangible personal property and cleaning or washing of tangible personal property that 
is not assisted cleaning or washing of tangible personal property, the exemption 
described in Subsection (7)(a) applies if the seller separately accounts for the sales of 
the assisted cleaning or washing of the tangible personal property; and
(c)
for purposes of Subsection (7)(b) and in accordance with Title 63G, Chapter 3, Utah 
Administrative Rulemaking Act, the commission may make rules:
(i)
governing the circumstances under which sales are at the same business location; 
and
(ii)
establishing the procedures and requirements for a seller to separately account for 
sales of assisted cleaning or washing of tangible personal property;
(8)
sales made to or by religious or charitable institutions in the conduct of their regular 
religious or charitable functions and activities, if the requirements of Section 
59-12-104.1
are fulfilled;
(9)
sales of a vehicle of a type required to be registered under the motor vehicle laws of this 
state if:
(a)
the sale is not from the vehicle's lessor to the vehicle's lessee;
(b)
the vehicle is not registered in this state; and
(c)
(i)
the vehicle is not used in this state; or
(ii)
the vehicle is used in this state:
(A)
if the vehicle is not used to conduct business, for a time period that does not 
exceed the longer of:
(I)
30 days in any calendar year; or
(II)
the time period necessary to transport the vehicle to the borders of this 
state; or
(B)
if the vehicle is used to conduct business, for the time period necessary to 
transport the vehicle to the borders of this state;
(10)
(a)
amounts paid for an item described in Subsection (10)(b) if:
(i)
the item is intended for human use; and
(ii)
(A)
a prescription was issued for the item; or
(B)
the item was purchased by a hospital or other medical facility; and
(b)
(i)
Subsection (10)(a) applies to:
(A)
a drug;
(B)
a syringe; or
(C)
a stoma supply; and
(ii)
in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, 
the commission may by rule define the terms:
(A)
"syringe"; or
(B)
"stoma supply";
(11)
purchases or leases exempt under Section 
19-12-201
;
(12)
(a)
sales of an item described in Subsection (12)(c) served by:
(i)
the following if the item described in Subsection (12)(c) is not available to the 
general public:
(A)
a church; or
(B)
a charitable institution; or
(ii)
an institution of higher education if:
(A)
the item described in Subsection (12)(c) is not available to the general public; 
or
(B)
the item described in Subsection (12)(c) is prepaid as part of a student meal 
plan offered by the institution of higher education; or
(b)
sales of an item described in Subsection (12)(c) provided for a patient by:
(i)
a medical facility; or
(ii)
a nursing facility; and
(c)
Subsections (12)(a) and (b) apply to:
(i)
food and food ingredients;
(ii)
prepared food; or
(iii)
alcoholic beverages;
(13)
(a)
except as provided in Subsection (13)(b), the sale of tangible personal property 
or a product transferred electronically by a person:
(i)
regardless of the number of transactions involving the sale of that tangible 
personal property or product transferred electronically by that person; and
(ii)
not regularly engaged in the business of selling that type of tangible personal 
property or product transferred electronically;
(b)
this Subsection (13) does not apply if:
(i)
the sale is one of a series of sales of a character to indicate that the person is 
regularly engaged in the business of selling that type of tangible personal property 
or product transferred electronically;
(ii)
the person holds that person out as regularly engaged in the business of selling 
that type of tangible personal property or product transferred electronically;
(iii)
the person sells an item of tangible personal property or product transferred 
electronically that the person purchased as a sale that is exempt under Subsection 
(25); or 
(iv)
the sale is of a vehicle or vessel required to be titled or registered under the laws 
of this state in which case the tax is based upon:
(A)
the bill of sale, lease agreement, or other written evidence of value of the 
vehicle or vessel being sold; or
(B)
in the absence of a bill of sale, lease agreement, or other written evidence of 
value, the fair market value of the vehicle or vessel being sold at the time of the 
sale as determined by the commission; and
(c)
in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission shall make rules establishing the circumstances under which:
(i)
a person is regularly engaged in the business of selling a type of tangible personal 
property or product transferred electronically;
(ii)
a sale of tangible personal property or a product transferred electronically is one 
of a series of sales of a character to indicate that a person is regularly engaged in 
the business of selling that type of tangible personal property or product 
transferred electronically; or
(iii)
a person holds that person out as regularly engaged in the business of selling a 
type of tangible personal property or product transferred electronically;
(14)
amounts paid or charged for a purchase or lease of machinery, equipment, normal 
operating repair or replacement parts, or materials, except for office equipment or office 
supplies, by:
(a)
a manufacturing facility that:
(i)
is located in the state; and
(ii)
uses or consumes the machinery, equipment, normal operating repair or 
replacement parts, or materials:
(A)
in the manufacturing process to manufacture an item sold as tangible personal 
property, as the commission may define that phrase in accordance with Title 
63G, Chapter 3, Utah Administrative Rulemaking Act; or
(B)
for a scrap recycler, to process an item sold as tangible personal property, as 
the commission may define that phrase in accordance with Title 63G, Chapter 
3, Utah Administrative Rulemaking Act;
(b)
an establishment, as the commission defines that term in accordance with Title 63G, 
Chapter 3, Utah Administrative Rulemaking Act, that:
(i)
is described in NAICS Subsector 212, Mining (except Oil and Gas), or NAICS 
Code 213113, Support Activities for Coal Mining, 213114, Support Activities for 
Metal Mining, or 213115, Support Activities for Nonmetallic Minerals (except 
Fuels) Mining, of the 2002 North American Industry Classification System of the 
federal Executive Office of the President, Office of Management and Budget;
(ii)
is located in the state; and
(iii)
uses or consumes the machinery, equipment, normal operating repair or 
replacement parts, or materials in:
(A)
the production process to produce an item sold as tangible personal property, 
as the commission may define that phrase in accordance with Title 63G, 
Chapter 3, Utah Administrative Rulemaking Act;
(B)
research and development, as the commission may define that phrase in 
accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
(C)
transporting, storing, or managing tailings, overburden, or similar waste 
materials produced from mining;
(D)
developing or maintaining a road, tunnel, excavation, or similar feature used 
in mining; or
(E)
preventing, controlling, or reducing dust or other pollutants from mining; or
(c)
an establishment, as the commission defines that term in accordance with Title 63G, 
Chapter 3, Utah Administrative Rulemaking Act, that:
(i)
is described in NAICS Code 518112, Web Search Portals, of the 2002 North 
American Industry Classification System of the federal Executive Office of the 
President, Office of Management and Budget;
(ii)
is located in the state; and
(iii)
uses or consumes the machinery, equipment, normal operating repair or 
replacement parts, or materials in the operation of the web search portal;
(15)
(a)
sales of the following if the requirements of Subsection (15)(b) are met:
(i)
tooling;
(ii)
special tooling;
(iii)
support equipment;
(iv)
special test equipment; or
(v)
parts used in the repairs or renovations of tooling or equipment described in 
Subsections (15)(a)(i) through (iv); and
(b)
sales of tooling, equipment, or parts described in Subsection (15)(a) are exempt if:
(i)
the tooling, equipment, or parts are used or consumed exclusively in the 
performance of any aerospace or electronics industry contract with the United 
States government or any subcontract under that contract; and
(ii)
under the terms of the contract or subcontract described in Subsection (15)(b)(i), 
title to the tooling, equipment, or parts is vested in the United States government 
as evidenced by:
(A)
a government identification tag placed on the tooling, equipment, or parts; or
(B)
listing on a government-approved property record if placing a government 
identification tag on the tooling, equipment, or parts is impractical;
(16)
sales of newspapers or newspaper subscriptions;
(17)
(a)
except as provided in Subsection (17)(b), tangible personal property or a product 
transferred electronically traded in as full or part payment of the purchase price, 
except that for purposes of calculating sales or use tax upon vehicles not sold by a 
vehicle dealer, trade-ins are limited to other vehicles only, and the tax is based upon:
(i)
the bill of sale or other written evidence of value of the vehicle being sold and the 
vehicle being traded in; or
(ii)
in the absence of a bill of sale or other written evidence of value, the then existing 
fair market value of the vehicle being sold and the vehicle being traded in, as 
determined by the commission; and
(b)
Subsection (17)(a) does not apply to the following items of tangible personal 
property or products transferred electronically traded in as full or part payment of the 
purchase price:
(i)
money;
(ii)
electricity;
(iii)
water;
(iv)
gas; or
(v)
steam;
(18)
(a)
(i)
except as provided in Subsection (18)(b), sales of tangible personal 
property or a product transferred electronically used or consumed primarily and 
directly in farming operations, regardless of whether the tangible personal 
property or product transferred electronically:
(A)
becomes part of real estate; or
(B)
is installed by a farmer, contractor, or subcontractor; or
(ii)
sales of parts used in the repairs or renovations of tangible personal property or a 
product transferred electronically if the tangible personal property or product 
transferred electronically is exempt under Subsection (18)(a)(i); and
(b)
amounts paid or charged for the following are subject to the taxes imposed by this 
chapter:
(i)
(A)
subject to Subsection (18)(b)(i)(B), machinery, equipment, materials, or 
supplies if used in a manner that is incidental to farming; and
(B)
tangible personal property that is considered to be used in a manner that is 
incidental to farming includes:
(I)
hand tools; or
(II)
maintenance and janitorial equipment and supplies;
(ii)
(A)
subject to Subsection (18)(b)(ii)(B), tangible personal property or a product 
transferred electronically if the tangible personal property or product 
transferred electronically is used in an activity other than farming; and
(B)
tangible personal property or a product transferred electronically that is 
considered to be used in an activity other than farming includes:
(I)
office equipment and supplies; or
(II)
equipment and supplies used in:
(Aa)
the sale or distribution of farm products;
(Bb)
research; or
(Cc)
transportation; or
(iii)
a vehicle required to be registered by the laws of this state during the period 
ending two years after the date of the vehicle's purchase;
(19)
sales of hay;
(20)
exclusive sale during the harvest season of seasonal crops, seedling plants, or garden, 
farm, or other agricultural produce if the seasonal crops are, seedling plants are, or 
garden, farm, or other agricultural produce is sold by:
(a)
the producer of the seasonal crops, seedling plants, or garden, farm, or other 
agricultural produce;
(b)
an employee of the producer described in Subsection (20)(a); or
(c)
a member of the immediate family of the producer described in Subsection (20)(a);
(21)
purchases made using a coupon as defined in 7 U.S.C. Sec. 2012 that is issued under 
the Food Stamp Program, 7 U.S.C. Sec. 2011 et seq.;
(22)
sales of nonreturnable containers, nonreturnable labels, nonreturnable bags, 
nonreturnable shipping cases, and nonreturnable casings to a manufacturer, processor, 
wholesaler, or retailer for use in packaging tangible personal property to be sold by that 
manufacturer, processor, wholesaler, or retailer;
(23)
a product stored in the state for resale;
(24)
(a)
purchases of a product if:
(i)
the product is:
(A)
purchased outside of this state;
(B)
brought into this state:
(I)
at any time after the purchase described in Subsection (24)(a)(i)(A); and
(II)
by a nonresident person who is not living or working in this state at the 
time of the purchase;
(C)
used for the personal use or enjoyment of the nonresident person described in 
Subsection (24)(a)(i)(B)(II) while that nonresident person is within the state; 
and
(D)
not used in conducting business in this state; and
(ii)
for:
(A)
a product other than a boat described in Subsection (24)(a)(ii)(B), the first use 
of the product for a purpose for which the product is designed occurs outside of 
this state;
(B)
a boat, the boat is registered outside of this state; or
(C)
a vehicle other than a vehicle sold to an authorized carrier, the vehicle is 
registered outside of this state;
(b)
the exemption provided for in Subsection (24)(a) does not apply to:
(i)
a lease or rental of a product; or
(ii)
a sale of a vehicle exempt under Subsection (33); and
(c)
in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for 
purposes of Subsection (24)(a), the commission may by rule define what constitutes 
the following:
(i)
conducting business in this state if that phrase has the same meaning in this 
Subsection (24) as in Subsection (63);
(ii)
the first use of a product if that phrase has the same meaning in this Subsection 
(24) as in Subsection (63); or
(iii)
a purpose for which a product is designed if that phrase has the same meaning in 
this Subsection (24) as in Subsection (63);
(25)
a product purchased for resale in the regular course of business, either in its original 
form or as an ingredient or component part of a manufactured or compounded product;
(26)
a product upon which a sales or use tax was paid to some other state, or one of its 
subdivisions, except that the state shall be paid any difference between the tax paid and 
the tax imposed by this part and Part 2, Local Sales and Use Tax Act, and no adjustment 
is allowed if the tax paid was greater than the tax imposed by this part and Part 2, Local 
Sales and Use Tax Act;
(27)
any sale of a service described in Subsections 
59-12-103
(1)(b), (c), and (d) to a person 
for use in compounding a service taxable under the subsections;
(28)
purchases made in accordance with the special supplemental nutrition program for 
women, infants, and children established in 42 U.S.C. Sec. 1786;
(29)
sales or leases of rolls, rollers, refractory brick, electric motors, or other replacement 
parts used in the furnaces, mills, or ovens of a steel mill described in SIC Code 3312 of 
the 1987 Standard Industrial Classification Manual of the federal Executive Office of the 
President, Office of Management and Budget;
(30)
sales of a boat of a type required to be registered under Title 73, Chapter 18, State 
Boating Act, a boat trailer, or an outboard motor if the boat, boat trailer, or outboard 
motor is:
(a)
not registered in this state; and
(b)
(i)
not used in this state; or
(ii)
used in this state:
(A)
if the boat, boat trailer, or outboard motor is not used to conduct business, for 
a time period that does not exceed the longer of:
(I)
30 days in any calendar year; or
(II)
the time period necessary to transport the boat, boat trailer, or outboard 
motor to the borders of this state; or
(B)
if the boat, boat trailer, or outboard motor is used to conduct business, for the 
time period necessary to transport the boat, boat trailer, or outboard motor to 
the borders of this state;
(31)
sales of aircraft manufactured in Utah;
(32)
amounts paid for the purchase of telecommunications service for purposes of 
providing telecommunications service;
(33)
sales, leases, or uses of the following:
(a)
a vehicle by an authorized carrier; or
(b)
tangible personal property that is installed on a vehicle:
(i)
sold or leased to or used by an authorized carrier; and
(ii)
before the vehicle is placed in service for the first time;
(34)
(a)
45% of the sales price of any new manufactured home; and
(b)
100% of the sales price of any used manufactured home;
(35)
sales relating to schools and fundraising sales;
(36)
sales or rentals of durable medical equipment if:
(a)
a person presents a prescription for the durable medical equipment; and
(b)
the durable medical equipment is used for home use only;
(37)
(a)
sales to a ski resort of electricity to operate a passenger ropeway as defined in 
Section 
72-11-102
; and
(b)
the commission shall by rule determine the method for calculating sales exempt 
under Subsection (37)(a) that are not separately metered and accounted for in utility 
billings;
(38)
sales to a ski resort of:
(a)
snowmaking equipment;
(b)
ski slope grooming equipment;
(c)
passenger ropeways as defined in Section 
72-11-102
; or
(d)
parts used in the repairs or renovations of equipment or passenger ropeways 
described in Subsections (38)(a) through (c);
(39)
subject to Subsection 
59-12-103
(2)(j), sales of natural gas, electricity, heat, coal, fuel 
oil, or other fuels for industrial use;
(40)
(a)
subject to Subsection (40)(b), sales or rentals of the right to use or operate for 
amusement, entertainment, or recreation an unassisted amusement device as defined 
in Section 
59-12-102
;
(b)
if a seller that sells or rents at the same business location the right to use or operate 
for amusement, entertainment, or recreation one or more unassisted amusement 
devices and one or more assisted amusement devices, the exemption described in 
Subsection (40)(a) applies if the seller separately accounts for the sales or rentals of 
the right to use or operate for amusement, entertainment, or recreation for the assisted 
amusement devices; and
(c)
for purposes of Subsection (40)(b) and in accordance with Title 63G, Chapter 3, Utah 
Administrative Rulemaking Act, the commission may make rules:
(i)
governing the circumstances under which sales are at the same business location; 
and
(ii)
establishing the procedures and requirements for a seller to separately account for 
the sales or rentals of the right to use or operate for amusement, entertainment, or 
recreation for assisted amusement devices;
(41)
(a)
sales of photocopies by:
(i)
a governmental entity; or
(ii)
an entity within the state system of public education, including:
(A)
a school; or
(B)
the State Board of Education; or
(b)
sales of publications by a governmental entity;
(42)
amounts paid for admission to an athletic event at an institution of higher education 
that is subject to the provisions of Title IX of the Education Amendments of 1972, 20 
U.S.C. Sec. 1681 et seq.;
(43)
(a)
sales made to or by:
(i)
an area agency on aging; or
(ii)
a senior citizen center owned by a county, city, or town; or
(b)
sales made by a senior citizen center that contracts with an area agency on aging;
(44)
sales or leases of semiconductor fabricating, processing, research, or development 
materials regardless of whether the semiconductor fabricating, processing, research, or 
development materials:
(a)
actually come into contact with a semiconductor; or
(b)
ultimately become incorporated into real property;
(45)
an amount paid by or charged to a purchaser for accommodations and services 
described in Subsection 
59-12-103
(1)(i) to the extent the amount is exempt under 
Section 
59-12-104.2
;
(46)
the lease or use of a vehicle issued a temporary sports event registration certificate in 
accordance with Section 
41-3-306
 for the event period specified on the temporary sports 
event registration certificate;
(47)
(a)
sales or uses of electricity, if the sales or uses are made under a retail tariff 
adopted by the Public Service Commission only for purchase of electricity produced 
from a new alternative energy source built after January 1, 2016, as designated in the 
tariff by the Public Service Commission; and
(b)
for a residential use customer only, the exemption under Subsection (47)(a) applies 
only to the portion of the tariff rate a customer pays under the tariff described in 
Subsection (47)(a) that exceeds the tariff rate under the tariff described in Subsection 
(47)(a) that the customer would have paid absent the tariff;
(48)
sales or rentals of mobility enhancing equipment if a person presents a prescription for 
the mobility enhancing equipment;
(49)
sales of water in a:
(a)
pipe;
(b)
conduit;
(c)
ditch; or
(d)
reservoir;
(50)
sales of currency or coins that constitute legal tender of a state, the United States, or a 
foreign nation;
(51)
(a)
sales of an item described in Subsection (51)(b) if the item:
(i)
does not constitute legal tender of a state, the United States, or a foreign nation; 
and
(ii)
has a gold, silver, or platinum content of 50% or more; and
(b)
Subsection (51)(a) applies to a gold, silver, or platinum:
(i)
ingot;
(ii)
bar;
(iii)
medallion; or
(iv)
decorative coin;
(52)
amounts paid on a sale-leaseback transaction;
(53)
sales of a prosthetic device:
(a)
for use on or in a human; and
(b)
(i)
for which a prescription is required; or
(ii)
if the prosthetic device is purchased by a hospital or other medical facility;
(54)
(a)
except as provided in Subsection (54)(b), purchases, leases, or rentals of 
machinery or equipment by an establishment described in Subsection (54)(c) if the 
machinery or equipment is primarily used in the production or postproduction of the 
following media for commercial distribution:
(i)
a motion picture;
(ii)
a television program;
(iii)
a movie made for television;
(iv)
a music video;
(v)
a commercial;
(vi)
a documentary; or
(vii)
a medium similar to Subsections (54)(a)(i) through (vi) as determined by the 
commission by administrative rule made in accordance with Subsection (54)(d); or
(b)
purchases, leases, or rentals of machinery or equipment by an establishment 
described in Subsection (54)(c) that is used for the production or postproduction of 
the following are subject to the taxes imposed by this chapter:
(i)
a live musical performance;
(ii)
a live news program; or
(iii)
a live sporting event;
(c)
the following establishments listed in the 1997 North American Industry 
Classification System of the federal Executive Office of the President, Office of 
Management and Budget, apply to Subsections (54)(a) and (b):
(i)
NAICS Code 512110; or
(ii)
NAICS Code 51219; and
(d)
in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission may by rule:
(i)
prescribe what constitutes a medium similar to Subsections (54)(a)(i) through (vi); 
or
(ii)
define:
(A)
"commercial distribution";
(B)
"live musical performance";
(C)
"live news program"; or
(D)
"live sporting event";
(55)
(a)
leases of seven or more years or purchases made on or after July 1, 2004, but on 
or before June 30, 2027, of tangible personal property that:
(i)
is leased or purchased for or by a facility that:
(A)
is an alternative energy electricity production facility;
(B)
is located in the state; and
(C)
(I)
becomes operational on or after July 1, 2004; or
(II)
has its generation capacity increased by one or more megawatts on or after 
July 1, 2004, as a result of the use of the tangible personal property;
(ii)
has an economic life of five or more years; and
(iii)
is used to make the facility or the increase in capacity of the facility described in 
Subsection (55)(a)(i) operational up to the point of interconnection with an 
existing transmission grid including:
(A)
a wind turbine;
(B)
generating equipment;
(C)
a control and monitoring system;
(D)
a power line;
(E)
substation equipment;
(F)
lighting;
(G)
fencing;
(H)
pipes; or
(I)
other equipment used for locating a power line or pole; and
(b)
this Subsection (55) does not apply to:
(i)
tangible personal property used in construction of:
(A)
a new alternative energy electricity production facility; or
(B)
the increase in the capacity of an alternative energy electricity production 
facility;
(ii)
contracted services required for construction and routine maintenance activities; 
and
(iii)
unless the tangible personal property is used or acquired for an increase in 
capacity of the facility described in Subsection (55)(a)(i)(C)(II), tangible personal 
property used or acquired after:
(A)
the alternative energy electricity production facility described in Subsection 
(55)(a)(i) is operational as described in Subsection (55)(a)(iii); or
(B)
the increased capacity described in Subsection (55)(a)(i) is operational as 
described in Subsection (55)(a)(iii);
(56)
(a)
leases of seven or more years or purchases made on or after July 1, 2004, but on 
or before June 30, 2027, of tangible personal property that:
(i)
is leased or purchased for or by a facility that:
(A)
is a waste energy production facility;
(B)
is located in the state; and
(C)
(I)
becomes operational on or after July 1, 2004; or
(II)
has its generation capacity increased by one or more megawatts on or after 
July 1, 2004, as a result of the use of the tangible personal property;
(ii)
has an economic life of five or more years; and
(iii)
is used to make the facility or the increase in capacity of the facility described in 
Subsection (56)(a)(i) operational up to the point of interconnection with an 
existing transmission grid including:
(A)
generating equipment;
(B)
a control and monitoring system;
(C)
a power line;
(D)
substation equipment;
(E)
lighting;
(F)
fencing;
(G)
pipes; or
(H)
other equipment used for locating a power line or pole; and
(b)
this Subsection (56) does not apply to:
(i)
tangible personal property used in construction of:
(A)
a new waste energy facility; or
(B)
the increase in the capacity of a waste energy facility;
(ii)
contracted services required for construction and routine maintenance activities; 
and
(iii)
unless the tangible personal property is used or acquired for an increase in 
capacity described in Subsection (56)(a)(i)(C)(II), tangible personal property used 
or acquired after:
(A)
the waste energy facility described in Subsection (56)(a)(i) is operational as 
described in Subsection (56)(a)(iii); or
(B)
the increased capacity described in Subsection (56)(a)(i) is operational as 
described in Subsection (56)(a)(iii);
(57)
(a)
leases of five or more years or purchases made on or after July 1, 2004, but on or 
before June 30, 2027, of tangible personal property that:
(i)
is leased or purchased for or by a facility that:
(A)
is located in the state;
(B)
produces fuel from alternative energy, including:
(I)
methanol; or
(II)
ethanol; and
(C)
(I)
becomes operational on or after July 1, 2004; or
(II)
has its capacity to produce fuel increase by 25% or more on or after July 1, 
2004, as a result of the installation of the tangible personal property;
(ii)
has an economic life of five or more years; and
(iii)
is installed on the facility described in Subsection (57)(a)(i);
(b)
this Subsection (57) does not apply to:
(i)
tangible personal property used in construction of:
(A)
a new facility described in Subsection (57)(a)(i); or
(B)
the increase in capacity of the facility described in Subsection (57)(a)(i); or
(ii)
contracted services required for construction and routine maintenance activities; 
and
(iii)
unless the tangible personal property is used or acquired for an increase in 
capacity described in Subsection (57)(a)(i)(C)(II), tangible personal property used 
or acquired after:
(A)
the facility described in Subsection (57)(a)(i) is operational; or
(B)
the increased capacity described in Subsection (57)(a)(i) is operational;
(58)
(a)
subject to Subsection (58)(b), sales of tangible personal property or a product 
transferred electronically to a person within this state if that tangible personal 
property or product transferred electronically is subsequently shipped outside the 
state and incorporated pursuant to contract into and becomes a part of real property 
located outside of this state; and
(b)
the exemption under Subsection (58)(a) is not allowed to the extent that the other 
state or political entity to which the tangible personal property is shipped imposes a 
sales, use, gross receipts, or other similar transaction excise tax on the transaction 
against which the other state or political entity allows a credit for sales and use taxes 
imposed by this chapter;
(59)
purchases:
(a)
of one or more of the following items in printed or electronic format:
(i)
a list containing information that includes one or more:
(A)
names; or
(B)
addresses; or
(ii)
a database containing information that includes one or more:
(A)
names; or
(B)
addresses; and
(b)
used to send direct mail;
(60)
redemptions or repurchases of a product by a person if that product was:
(a)
delivered to a pawnbroker as part of a pawn transaction; and
(b)
redeemed or repurchased within the time period established in a written agreement 
between the person and the pawnbroker for redeeming or repurchasing the product;
(61)
(a)
purchases or leases of an item described in Subsection (61)(b) if the item:
(i)
is purchased or leased by, or on behalf of, a telecommunications service provider; 
and
(ii)
has a useful economic life of one or more years; and
(b)
the following apply to Subsection (61)(a):
(i)
telecommunications enabling or facilitating equipment, machinery, or software;
(ii)
telecommunications equipment, machinery, or software required for 911 service;
(iii)
telecommunications maintenance or repair equipment, machinery, or software;
(iv)
telecommunications switching or routing equipment, machinery, or software; or
(v)
telecommunications transmission equipment, machinery, or software;
(62)
(a)
beginning on July 1, 2006, and ending on June 30, 2027, purchases of tangible 
personal property or a product transferred electronically that are used in the research 
and development of alternative energy technology; and
(b)
in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission may, for purposes of Subsection (62)(a), make rules defining what 
constitutes purchases of tangible personal property or a product transferred 
electronically that are used in the research and development of alternative energy 
technology;
(63)
(a)
purchases of tangible personal property or a product transferred electronically if:
(i)
the tangible personal property or product transferred electronically is:
(A)
purchased outside of this state;
(B)
brought into this state at any time after the purchase described in Subsection 
(63)(a)(i)(A); and
(C)
used in conducting business in this state; and
(ii)
for:
(A)
tangible personal property or a product transferred electronically other than 
the tangible personal property described in Subsection (63)(a)(ii)(B), the first 
use of the property for a purpose for which the property is designed occurs 
outside of this state; or
(B)
a vehicle other than a vehicle sold to an authorized carrier, the vehicle is 
registered outside of this state and not required to be registered in this state 
under Section 
41-1a-202
 or 
73-18-9
 based on residency;
(b)
the exemption provided for in Subsection (63)(a) does not apply to:
(i)
a lease or rental of tangible personal property or a product transferred 
electronically; or
(ii)
a sale of a vehicle exempt under Subsection (33); and
(c)
in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for 
purposes of Subsection (63)(a), the commission may by rule define what constitutes 
the following:
(i)
conducting business in this state if that phrase has the same meaning in this 
Subsection (63) as in Subsection (24);
(ii)
the first use of tangible personal property or a product transferred electronically if 
that phrase has the same meaning in this Subsection (63) as in Subsection (24); or
(iii)
a purpose for which tangible personal property or a product transferred 
electronically is designed if that phrase has the same meaning in this Subsection 
(63) as in Subsection (24);
(64)
sales of disposable home medical equipment or supplies if:
(a)
a person presents a prescription for the disposable home medical equipment or 
supplies;
(b)
the disposable home medical equipment or supplies are used exclusively by the 
person to whom the prescription described in Subsection (64)(a) is issued; and
(c)
the disposable home medical equipment and supplies are listed as eligible for 
payment under:
(i)
Title XVIII, federal Social Security Act; or
(ii)
the state plan for medical assistance under Title XIX, federal Social Security Act;
(65)
sales:
(a)
to a public transit district under Title 17B, Chapter 2a, Part 8, Public Transit District 
Act; or
(b)
of tangible personal property to a subcontractor of a public transit district, if the 
tangible personal property is:
(i)
clearly identified; and
(ii)
installed or converted to real property owned by the public transit district;
(66)
sales of construction materials:
(a)
purchased on or after July 1, 2010;
(b)
purchased by, on behalf of, or for the benefit of an international airport:
(i)
located within a county of the first class; and
(ii)
that has a United States customs office on its premises; and
(c)
if the construction materials are:
(i)
clearly identified;
(ii)
segregated; and
(iii)
installed or converted to real property:
(A)
owned or operated by the international airport described in Subsection (66)(b); 
and
(B)
located at the international airport described in Subsection (66)(b);
(67)
sales of construction materials:
(a)
purchased on or after July 1, 2008;
(b)
purchased by, on behalf of, or for the benefit of a new airport:
(i)
located within a county of the second 
or third 
class
, as classified in Section 
17-50-501
; and
(ii)
that is owned or operated by a city in which an airline as defined in Section 
59-2-102
 is headquartered; and
(c)
if the construction materials are:
(i)
clearly identified;
(ii)
segregated; and
(iii)
installed or converted to real property:
(A)
owned or operated by the new airport described in Subsection (67)(b);
(B)
located at the new airport described in Subsection (67)(b); and
(C)
as part of the construction of the new airport described in Subsection (67)(b);
(68)
except for the tax imposed by Subsection 
59-12-103
(2)(d), sales of fuel to a common 
carrier that is a railroad for use in a locomotive engine;
(69)
purchases and sales described in Section 
63H-4-111
;
(70)
(a)
sales of tangible personal property to an aircraft maintenance, repair, and 
overhaul provider for use in the maintenance, repair, overhaul, or refurbishment in 
this state of a fixed wing turbine powered aircraft if that fixed wing turbine powered 
aircraft's registration lists a state or country other than this state as the location of 
registry of the fixed wing turbine powered aircraft; or
(b)
sales of tangible personal property by an aircraft maintenance, repair, and overhaul 
provider in connection with the maintenance, repair, overhaul, or refurbishment in 
this state of a fixed wing turbine powered aircraft if that fixed wing turbine powered 
aircraft's registration lists a state or country other than this state as the location of 
registry of the fixed wing turbine powered aircraft;
(71)
subject to Section 
59-12-104.4
, sales of a textbook for a higher education course:
(a)
to a person admitted to an institution of higher education; and
(b)
by a seller, other than a bookstore owned by an institution of higher education, if 
51% or more of that seller's sales revenue for the previous calendar quarter are sales 
of a textbook for a higher education course;
(72)
a license fee or tax a municipality imposes in accordance with Subsection 
10-1-203
(5) 
on a purchaser from a business for which the municipality provides an enhanced level of 
municipal services;
(73)
amounts paid or charged for construction materials used in the construction of a new or 
expanding life science research and development facility in the state, if the construction 
materials are:
(a)
clearly identified;
(b)
segregated; and
(c)
installed or converted to real property;
(74)
amounts paid or charged for:
(a)
a purchase or lease of machinery and equipment that:
(i)
are used in performing qualified research:
(A)
as defined in Section 41(d), Internal Revenue Code; and
(B)
in the state; and
(ii)
have an economic life of three or more years; and
(b)
normal operating repair or replacement parts:
(i)
for the machinery and equipment described in Subsection (74)(a); and
(ii)
that have an economic life of three or more years;
(75)
a sale or lease of tangible personal property used in the preparation of prepared food if:
(a)
for a sale:
(i)
the ownership of the seller and the ownership of the purchaser are identical; and
(ii)
the seller or the purchaser paid a tax under this chapter on the purchase of that 
tangible personal property prior to making the sale; or
(b)
for a lease:
(i)
the ownership of the lessor and the ownership of the lessee are identical; and
(ii)
the lessor or the lessee paid a tax under this chapter on the purchase of that 
tangible personal property prior to making the lease;
(76)
(a)
purchases of machinery or equipment if:
(i)
the purchaser is an establishment described in NAICS Subsector 713, Amusement, 
Gambling, and Recreation Industries, of the 2012 North American Industry 
Classification System of the federal Executive Office of the President, Office of 
Management and Budget;
(ii)
the machinery or equipment:
(A)
has an economic life of three or more years; and
(B)
is used by one or more persons who pay admission or user fees described in 
Subsection 
59-12-103
(1)(f) to the purchaser of the machinery and equipment; 
and
(iii)
51% or more of the purchaser's sales revenue for the previous calendar quarter is:
(A)
amounts paid or charged as admission or user fees described in Subsection 
59-12-103
(1)(f); and
(B)
subject to taxation under this chapter; and
(b)
in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission may make rules for verifying that 51% of a purchaser's sales revenue for 
the previous calendar quarter is:
(i)
amounts paid or charged as admission or user fees described in Subsection 
59-12-103
(1)(f); and
(ii)
subject to taxation under this chapter;
(77)
purchases of a short-term lodging consumable by a business that provides 
accommodations and services described in Subsection 
59-12-103
(1)(i);
(78)
amounts paid or charged to access a database:
(a)
if the primary purpose for accessing the database is to view or retrieve information 
from the database; and
(b)
not including amounts paid or charged for a:
(i)
digital audio work;
(ii)
digital audio-visual work; or
(iii)
digital book;
(79)
amounts paid or charged for a purchase or lease made by an electronic financial 
payment service, of:
(a)
machinery and equipment that:
(i)
are used in the operation of the electronic financial payment service; and
(ii)
have an economic life of three or more years; and
(b)
normal operating repair or replacement parts that:
(i)
are used in the operation of the electronic financial payment service; and
(ii)
have an economic life of three or more years;
(80)
sales of a fuel cell as defined in Section 
54-15-102
;
(81)
amounts paid or charged for a purchase or lease of tangible personal property or a 
product transferred electronically if the tangible personal property or product transferred 
electronically:
(a)
is stored, used, or consumed in the state; and
(b)
is temporarily brought into the state from another state:
(i)
during a disaster period as defined in Section 
53-2a-1202
;
(ii)
by an out-of-state business as defined in Section 
53-2a-1202
;
(iii)
for a declared state disaster or emergency as defined in Section 
53-2a-1202
; and
(iv)
for disaster- or emergency-related work as defined in Section 
53-2a-1202
;
(82)
sales of goods and services at a morale, welfare, and recreation facility, as defined in 
Section 
39A-7-102
, made pursuant to Title 39A, Chapter 7, Morale, Welfare, and 
Recreation Program;
(83)
amounts paid or charged for a purchase or lease of molten magnesium;
(84)
amounts paid or charged for a purchase or lease made by a qualifying data center or an 
occupant of a qualifying data center of machinery, equipment, or normal operating 
repair or replacement parts, if the machinery, equipment, or normal operating repair or 
replacement parts:
(a)
are used in:
(i)
the operation of the qualifying data center; or
(ii)
the occupant's operations in the qualifying data center; and
(b)
have an economic life of one or more years;
(85)
sales of cleaning or washing of a vehicle, except for cleaning or washing of a vehicle 
that includes cleaning or washing of the interior of the vehicle;
(86)
amounts paid or charged for a purchase or lease of machinery, equipment, normal 
operating repair or replacement parts, catalysts, chemicals, reagents, solutions, or 
supplies used or consumed:
(a)
by a refiner who owns, leases, operates, controls, or supervises a refinery as defined 
in Section 
79-6-701
 located in the state;
(b)
if the machinery, equipment, normal operating repair or replacement parts, catalysts, 
chemicals, reagents, solutions, or supplies are used or consumed in:
(i)
the production process to produce gasoline or diesel fuel, or at which blendstock is 
added to gasoline or diesel fuel;
(ii)
research and development;
(iii)
transporting, storing, or managing raw materials, work in process, finished 
products, and waste materials produced from refining gasoline or diesel fuel, or 
adding blendstock to gasoline or diesel fuel;
(iv)
developing or maintaining a road, tunnel, excavation, or similar feature used in 
refining; or
(v)
preventing, controlling, or reducing pollutants from refining; and
(c)
if the person holds a valid refiner tax exemption certification as defined in Section 
79-6-701
;
(87)
amounts paid to or charged by a proprietor for accommodations and services, as 
defined in Section 
63H-1-205
, if the proprietor is subject to the MIDA accommodations 
tax imposed under Section 
63H-1-205
;
(88)
amounts paid or charged for a purchase or lease of machinery, equipment, normal 
operating repair or replacement parts, or materials, except for office equipment or office 
supplies, by an establishment, as the commission defines that term in accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act, that:
(a)
is described in NAICS Code 621511, Medical Laboratories, of the 2017 North 
American Industry Classification System of the federal Executive Office of the 
President, Office of Management and Budget;
(b)
is located in this state; and
(c)
uses the machinery, equipment, normal operating repair or replacement parts, or 
materials in the operation of the establishment;
(89)
amounts paid or charged for an item exempt under Section 
59-12-104.10
;
(90)
sales of a note, leaf, foil, or film, if the item:
(a)
is used as currency;
(b)
does not constitute legal tender of a state, the United States, or a foreign nation; and
(c)
has a gold, silver, or platinum metallic content of 50% or more, exclusive of any 
transparent polymer holder, coating, or encasement;
(91)
amounts paid or charged for admission to an indoor skydiving, rock climbing, or 
surfing facility, if a trained instructor:
(a)
is present with the participant, in person or by video, for the duration of the activity; 
and
(b)
actively instructs the participant, including providing observation or feedback;
(92)
amounts paid or charged in connection with the construction, operation, maintenance, 
repair, or replacement of facilities owned by or constructed for:
(a)
a distribution electrical cooperative, as defined in Section 
54-2-1
; or
(b)
a wholesale electrical cooperative, as defined in Section 
54-2-1
;
(93)
amounts paid by the service provider for tangible personal property, other than 
machinery, equipment, parts, office supplies, electricity, gas, heat, steam, or other fuels, 
that:
(a)
is consumed in the performance of a service that is subject to tax under Subsection 
59-12-103
(1)(b), (f), (g), (h), (i), or (j);
(b)
has to be consumed for the service provider to provide the service described in 
Subsection (93)(a); and
(c)
will be consumed in the performance of the service described in Subsection (93)(a), 
to one or more customers, to the point that the tangible personal property disappears 
or cannot be used for any other purpose;
(94)
sales of rail rolling stock manufactured in Utah; 
(95)
amounts paid or charged for sales of sand, gravel, rock aggregate, cement products, or 
construction materials between establishments, as the commission defines that term in 
accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, if:
(a)
the establishments are related directly or indirectly through 100% common 
ownership or control; and
(b)
each establishment is described in one of the following subsectors of the 2022 North 
American Industry Classification System of the federal Executive Office of the 
President, Office of Management and Budget:
(i)
NAICS Subsector 237, Heavy and Civil Engineering Construction; or
(ii)
NAICS Subsector 327, Nonmetallic Mineral Product Manufacturing;
(96)
sales of construction materials used for the construction of a qualified stadium, as 
defined in Section 
11-70-101
; and
(97)
amounts paid or charged for sales of a cannabinoid product as that term is defined in 
Section 
4-41-102
.
Section 4, Section 
63N-4-801
 is amended to read:
63N-4-801
. Definitions.
As used in this part:
(1)
"Advisory committee" means the Rural Opportunity Advisory Committee created in 
Section 
63N-4-804
.
(2)
"Association of governments" means an association of political subdivisions of the 
state, established pursuant to an interlocal agreement under Title 11, Chapter 13, 
Interlocal Cooperation Act.
(3)
(a)
"Business entity" means a sole proprietorship, partnership, association, joint 
venture, corporation, firm, trust, foundation, or other organization or entity used in 
carrying on a business.
(b)
"Business entity" does not include a business primarily engaged in the following:
(i)
construction;
(ii)
staffing;
(iii)
retail trade; or
(iv)
public utility activities.
(4)
"CEO board" means a County Economic Opportunity Advisory Board as described in 
Section 
63N-4-803
.
(5)
"Fund" means the Rural Opportunity Fund created in Section 
63N-4-805
.
(6)
"Qualified asset" means a physical asset that provides or supports an essential public 
service.
(7)
" Qualified project" means a project to build or improve one or more qualified assets for 
a rural community, including:
(a)
telecom and high-speed Internet infrastructure;
(b)
power and energy infrastructure;
(c)
water and sewerage infrastructure;
(d)
healthcare infrastructure; or
(e)
other infrastructure as defined by rule made by the office in accordance with Title 
63G, Chapter 3, Utah Administrative Rulemaking Act.
(8)
"Rural community" means a rural county or rural municipality.
(9)
"Rural county" means
:
(a)
a county of the 
third, 
fourth, fifth, or sixth class
.
, as classified in Section 
17-50-501
; or
(b)
a county of the third class, as classified in Section 
17-50-501
, if the county of the 
third class has no municipality with a population of 100,000 or more.
(10)
"Rural health care special district" means a special service district created to provide 
health care under Subsection 
17D-1-201
(6) that is located in a rural county or rural 
municipality.
(11)
"Rural municipality" means a city
or town located within the boundaries of:
(a)
a county of the third, fourth, fifth, or sixth class; or
(b)
a county of the second class, if the municipality has a population of 10,000 or less.
(12)
"Rural Opportunity Program" or "program" means the Rural Opportunity Program 
created in Section 
63N-4-802
.
Section 5, Section 
72-2-133
 is amended to read:
72-2-133
. Rural Transportation Infrastructure Fund -- Creation -- Uses.
(1)
As used in this section:
(a)
"Graveled road" means the same as that term is defined in Section 
72-2-108
.
(b)
"Paved road" means the same as that term is defined in Section 
72-2-108
.
(c)
(i)
"Qualifying county" means a county that:
(i)
(A)
is a county of the third through sixth class
, as classified in Section 
17-50-501
, except as provided in Subsection 
(1)(c)(ii)
;
(ii)
(B)
has imposed a local option sales and use tax pursuant to:
(A)
(I)
Section 
59-12-2217
;
(B)
(II)
Section 
59-12-2218
; or
(C)
(III)
Section 
59-12-2219
; and
(iii)
(C)
has not imposed a local option sales and use tax pursuant to Section 
59-12-2220
 on or before January 1, 2023.
(ii)
"Qualifying county" does not include a county of the third class, as classified in 
Section 
17-50-501
, with an airport facilitating commercial flights to three or more 
airports outside of the state.
(d)
"Qualifying municipality" means a municipality located within a qualifying county.
(e)
"Qualifying recipient" means qualifying county or a qualifying municipality.
(f)
"Road mile" means the same as that term is defined in Section 
72-2-108
.
(g)
"Weighted mileage" means the same as that term is defined in Section 
72-2-108
.
(2)
There is created in the Transportation Fund an expendable special revenue fund called 
the Rural Transportation Infrastructure Fund.
(3)
The Rural Transportation Infrastructure Fund shall be funded by:
(a)
deposits into the fund as described in Subsection 
41-1a-1201(10)
;
(b)
appropriations by the Legislature; and
(c)
other deposits into the fund.
(4)
The department shall administer the fund.
(5)
Beginning on January 1, 2024, the department shall annually distribute revenue in the 
fund among qualifying recipients in the following manner:
(a)
50% in the ratio that the class B roads weighted mileage within each county and class 
C roads weighted mileage within each municipality bear to the total class B and class 
C roads weighted mileage within the state; and
(b)
50% in the ratio that the population of a county or municipality bears to the total 
population of the state as of the last official federal census or the United States 
Census Bureau estimate, whichever is most recent, except that if population estimates 
are not available from the United States Census Bureau, population figures shall be 
derived from the estimate from the Utah Population Committee.
(6)
A qualifying recipient may only use funds distributed as described in this section in the 
same manner as class B and class C road funds distributed in accordance with Section 
72-2-108
.
(7)
(a)
(i)
Before October 1 of each year, the department shall inform the State Tax 
Commission which counties, if any, have an airport described in Subsection 
(1)(c)(ii)
.
(ii)
Before November 1 of each year, the State Tax Commission shall notify the 
department and indicate which counties are qualifying counties.
(b)
After receiving the notification described in Subsection 
(7)(a)
(ii)
, the department 
shall distribute funds for the following year to the municipalities and counties that 
were identified as qualifying recipients in the notification described in Subsection 
(7)(a)
.
Section 6, Section 
78B-22-102
 is amended to read:
78B-22-102
. Definitions.
As used in this chapter:
(1)
"Account" means the Indigent Defense Resources Restricted Account created in Section 
78B-22-405
.
(2)
"Commission" means the Utah Indigent Defense Commission created in Section 
78B-22-401
.
(3)
"Child welfare case" means a proceeding under Title 80, Chapter 3, Abuse, Neglect, and 
Dependency Proceedings, or Title 80, Chapter 4, Termination and Restoration of 
Parental Rights.
(4)
"Eligible county" means:
(a)
a county of the fourth, fifth, and sixth class, as classified in Section 
17-50-501
; and
(b)
a county of the third class, as classified in Section 
17-50-501
, if the county of the 
third class has no municipality with a population of 100,000 or more.
(4)
(5)
"Executive 
Director
director
" means the executive director of the Office of 
Indigent Defense Services, created in Section 
78B-22-451
, who is appointed in 
accordance with Section 
78B-22-453
.
(5)
(6)
"Indigent defense resources" means the resources necessary to provide an effective 
defense for an indigent individual.
(6)
(7)
"Indigent defense service provider" means an attorney or entity appointed to 
represent an indigent individual through:
(a)
a contract with an indigent defense system to provide indigent defense services;
(b)
an order issued by the court under Subsection 
78B-22-203
(2)(a); or
(c)
direct employment with an indigent defense system.
(7)
(8)
"Indigent defense services" means:
(a)
the representation of an indigent individual by an indigent defense service provider; 
and
(b)
the provision of indigent defense resources for an indigent individual.
(8)
(9)
"Indigent defense system" means:
(a)
a city or town that is responsible for providing indigent defense services;
(b)
a county that is responsible for providing indigent defense services in the district 
court, juvenile court, and the county's justice courts; or
(c)
an interlocal entity, created pursuant to Title 11, Chapter 13, Interlocal Cooperation 
Act, that is responsible for providing indigent defense services according to the terms 
of an agreement between a county, city, or town.
(9)
(10)
"Indigent individual" means:
(a)
a minor who is:
(i)
arrested and admitted into detention for an offense under Section 
78A-6-103
;
(ii)
charged by petition or information in the juvenile or district court; or
(iii)
described in this Subsection 
(9)(a)
(10)(a)
, who is appealing an adjudication or 
other final court action; and
(b)
an individual listed in Subsection 
78B-22-201
(1) who is found indigent pursuant to 
Section 
78B-22-202
.
(10)
(11)
"Minor" means the same as that term is defined in Section 
80-1-102
.
(11)
(12)
"Office" means the Office of Indigent Defense Services created in Section 
78B-22-451
.
(12)
(13)
"Participating county" means a county that complies with this chapter for 
participation in the Indigent Aggravated Murder Defense Fund as provided in Sections 
78B-22-702
 and 
78B-22-703
.
Section 7, Section 
78B-22-406
 is amended to read:
78B-22-406
. Indigent defense services grant program.
(1)
The commission may award grants:
(a)
to supplement local spending by an indigent defense system for indigent defense 
services; and
(b)
for contracts to provide indigent defense services for appeals from juvenile court 
proceedings in 
a county of the third, fourth, fifth, or sixth class
an eligible county
.
(2)
The commission may use grant money:
(a)
to assist an indigent defense system to provide indigent defense services that meet 
the commission's core principles for the effective representation of indigent 
individuals;
(b)
to establish and maintain local indigent defense data collection systems;
(c)
to provide indigent defense services in addition to indigent defense services that are 
currently being provided by an indigent defense system;
(d)
to provide training and continuing legal education for indigent defense service 
providers;
(e)
to assist indigent defense systems with appeals from juvenile court proceedings;
(f)
to pay for indigent defense resources and costs and expenses for parental 
representation attorneys as described in Subsection 
78B-22-804(2)
; and
(g)
to reimburse an indigent defense system for the cost of providing indigent defense 
services in an action initiated by a private party under 
Title 80, Chapter 4, 
Termination and Restoration of Parental Rights
, if the indigent defense system has 
complied with the commission's policies and procedures for reimbursement.
(3)
To receive a grant from the commission, an indigent defense system shall demonstrate 
to the commission's satisfaction that:
(a)
the indigent defense system has incurred or reasonably anticipates incurring expenses 
for indigent defense services that are in addition to the indigent defense system's 
average annual spending on indigent defense services in the three fiscal years 
immediately preceding the grant application; and
(b)
(i)
a grant from the commission is necessary for the indigent defense system to 
meet the commission's core principles for the effective representation of indigent 
individuals; or
(ii)
the indigent defense system shall use the grant in an innovative manner that meets 
the commission's core principles for the effective representation of indigent 
individuals.
(4)
The commission may revoke a grant if an indigent defense system fails to meet 
requirements of the grant or any of the commission's core principles for the effective 
representation of indigent individuals.
Section 8, Section 
78B-22-452
 is amended to read:
78B-22-452
. Duties of the office.
(1)
The office shall:
(a)
establish an annual budget for the office for the Indigent Defense Resources 
Restricted Account created in Section 
78B-22-405
;
(b)
assist the commission in performing the commission's statutory duties described in 
this chapter;
(c)
identify and collect data that is necessary for the commission to:
(i)
aid, oversee, and review compliance by indigent defense systems with the 
commission's core principles for the effective representation of indigent 
individuals; and
(ii)
provide reports regarding the operation of the commission and the provision of 
indigent defense services by indigent defense systems in the state;
(d)
assist indigent defense systems by reviewing contracts and other agreements, to 
ensure compliance with the commission's core principles for effective representation 
of indigent individuals;
(e)
establish procedures for the receipt and acceptance of complaints regarding the 
provision of indigent defense services in the state;
(f)
establish procedures to award grants to indigent defense systems under Section 
78B-22-406
 that are consistent with the commission's core principles;
(g)
create and enter into contracts consistent with Section 
78B-22-454
 to provide 
indigent defense services for an indigent defense inmate who:
(i)
is incarcerated in a state prison located in 
a county of the third, fourth, fifth, or 
sixth class as classified in Section 
17-50-501
an eligible county
;
(ii)
is charged with having committed a crime within that state prison; and
(iii)
has been appointed counsel in accordance with Section 
78B-22-203
;
(h)
assist the commission in developing and reviewing advisory caseload guidelines and 
procedures;
(i)
investigate, audit, and review the provision of indigent defense services to ensure 
compliance with the commission's core principles for the effective representation of 
indigent individuals;
(j)
administer the Child Welfare Parental Representation Program in accordance with 
Part 8, Child Welfare Parental Representation Program;
(k)
administer the Indigent Aggravated Murder Defense Fund in accordance with Part 7, 
Indigent Aggravated Murder Defense Fund;
(l)
assign an indigent defense service provider to represent an individual prosecuted for 
aggravated murder in accordance with Part 7, Indigent Aggravated Murder Defense 
Fund;
(m)
annually report to the governor, Legislature, Judiciary Interim Committee, and 
Judicial Council, regarding:
(i)
the operations of the commission;
(ii)
the operations of the indigent defense systems in the state; and
(iii)
compliance with the commission's core principles by indigent defense systems 
receiving grants from the commission;
(n)
submit recommendations to the commission for improving indigent defense services 
in the state;
(o)
publish an annual report on the commission's website; and
(p)
perform all other duties assigned by the commission related to indigent defense 
services.
(2)
The office may enter into contracts and accept, allocate, and administer funds and grants 
from any public or private person to accomplish the duties of the office.
(3)
Any contract entered into under this part shall require that indigent defense services are 
provided in a manner consistent with the commission's core principles implemented 
under Section 
78B-22-404
.
Section 9, Section 
78B-22-903
 is amended to read:
78B-22-903
. Powers and duties of the division.
(1)
The division shall:
(a)
provide appellate defense services:
(i)
for an appeal under Section 
77-18a-1
, in 
counties of the third, fourth, fifth, and 
sixth class
eligible counties
;
(ii)
for an action or an appeal for postconviction relief under 
Chapter 9, 
Postconviction Remedies Act
, if the court appoints the division to represent the 
indigent individual; and
(iii)
for an appeal of right from an action for the termination or restoration of parental 
rights under 
Chapter 6, Part 1, Utah Adoption Act
, 
Title 80, Chapter 3, Abuse, 
Neglect, and Dependency Proceedings
, or 
Title 80, Chapter 4, Termination and 
Restoration of Parental Rights
; and
(b)
provide appellate defense services in accordance with the core principles adopted by 
the commission under Section 
78B-22-404
 and any other state and federal standards 
for appellate defense services.
(2)
Upon consultation with the executive director and the commission, the division shall:
(a)
adopt a budget for the division;
(b)
adopt and publish on the commission's website:
(i)
appellate performance standards;
(ii)
case weighting standards; and
(iii)
any other relevant measures or information to assist with appellate defense 
services; and
(c)
if requested by the commission, provide a report to the commission on:
(i)
the provision of appellate defense services by the division;
(ii)
the caseloads of appellate attorneys; and
(iii)
any other information relevant to appellate defense services in the state.
(3)
If the division provides appellate defense services to an indigent individual in an 
indigent defense system, the division shall provide notice to the district court and the 
indigent defense system that the division intends to be appointed as counsel for the 
indigent individual.
(4)
The office shall assist with providing training and continual legal education on appellate 
defense to indigent defense service providers in 
counties of the third, fourth, fifth, and 
sixth class
eligible counties
.
Section 10, Section 
78B-22-904
 is amended to read:
78B-22-904
. Chief appellate officer -- Qualifications -- Staff -- Duties.
(1)
(a)
After consulting with the commission, the executive director shall appoint a chief 
appellate officer.
(b)
When appointing the chief appellate officer, the executive director shall give 
preference to an individual with experience in adult criminal appellate defense 
representation.
(2)
The chief appellate officer shall be an active member of the Utah State Bar with an 
appropriate background and experience to serve as the chief appellate officer.
(3)
The chief appellate officer shall carry out the duties of the division described in Section 
78B-22-903
.
(4)
The chief appellate officer shall:
(a)
provide appellate defense services in 
a county of the third, fourth, fifth, or sixth class
an eligible county
;
(b)
hire staff as necessary to carry out the duties of the division described in Section 
78B-22-903
; and
(c)
perform all other duties that are necessary for the division to carry out the division's 
statutory duties.
(5)
The chief appellate officer may provide appellate defense services in an action or an 
appeal for postconviction relief under 
Title 78B, Chapter 9, Postconviction Remedies 
Act
Chapter 9, Postconviction Remedies Act
, if the court appoints the division to 
represent the indigent individual.
Section 11. 
Effective Date.
This bill takes effect on 
July 1, 2025
.
3-14-25 1:32 PM