Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 27 (2025GS)

Sponsor

Sen. Harper, Wayne A.

Final action

Governor Signed 3/25/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• defines terms related to trailers, motorboats, and motorcycles;
• allows a fleet of personal vehicles to be registered as a fleet;
• clarifies that a street-legal off-highway vehicle includes an off-highway motorcycle that has been modified to have equipment necessary for on-highway use;
• clarifies which registration fees apply to certain vehicles;
• amends provisions related to insurance for a motorboat, to only require the designated agent to notify the Motor Vehicle Division of a lapse in coverage during the months of April through October;
• revises provisions related to sales and use taxes to simplify certain earmarks; and
• makes technical changes.

Every vote on this bill

Bill text

66
11-70-207
26B-1-315
41-1a-102
41-1a-110
41-1a-215
41-1a-1206
41-6a-102
41-6a-1509
41-12a-804
41-22-2
41-22-3
41-22-5.5
41-22-10.7
41-22-10.8
51-9-902
53-2a-1102
59-12-102
59-12-103
59-12-104.2
59-12-1201
63N-2-510
63N-2-512
72-2-106
72-2-124
73-2-1.6
11-70-207
26B-1-315
41-1a-102
41-1a-110
41-1a-215
41-1a-1206
41-6a-102
41-6a-1509
41-12a-804
41-22-2
41-22-3
41-22-5.5
41-22-10.7
41-22-10.8
51-9-902
53-2a-1102
59-12-102
59-12-103
59-12-104.2
59-12-1201
63N-2-510
63N-2-512
72-2-106
72-2-124
73-2-1.6
50
Motor Vehicle Division Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Wayne A. Harper
House Sponsor: Kay J. Christofferson
LONG TITLE
General Description:
This bill amends provisions pertaining to the Motor Vehicle Division to make technical 
changes and clean up.
Highlighted Provisions:
This bill:
defines terms related to trailers, motorboats, and motorcycles;
allows a fleet of personal vehicles to be registered as a fleet;
clarifies that a street-legal off-highway vehicle includes an off-highway motorcycle that 
has been modified to have equipment necessary for on-highway use;
clarifies which registration fees apply to certain vehicles;
amends provisions related to insurance for a motorboat, to only require the designated 
agent to notify the Motor Vehicle Division of a lapse in coverage during the months of 
April through October;
revises provisions related to sales and use taxes to simplify certain earmarks; and
makes technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
11-70-207
, 
Effective 
07/01/26
 as enacted by Laws of Utah 2024, Chapter 419
26B-1-315
, 
Effective 
07/01/26
 as last amended by Laws of Utah 2024, Chapter 439
41-1a-102
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 483
41-1a-110
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2023, Chapter 212
41-1a-215
, 
Effective 
01/01/26
 as last amended by Laws of Utah 2012, Chapter 397
41-1a-1206
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 483
41-6a-102
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 236
41-6a-1509
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 459
41-12a-804
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 236
41-22-2
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 242
41-22-3
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 236
41-22-5.5
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2022, Chapter 68
41-22-10.7
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2022, Chapter 68
41-22-10.8
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2010, Chapter 363
51-9-902
, 
Effective 
07/01/26
 as last amended by Laws of Utah 2024, Chapter 41
53-2a-1102
, 
Effective 
07/01/26
 as last amended by Laws of Utah 2023, Chapters 34, 
471
59-12-102
, 
Effective 
07/01/26
 as last amended by Laws of Utah 2024, Chapter 274
59-12-103
, 
Effective 
07/01/26
 as last amended by Laws of Utah 2024, Chapters 88, 501
59-12-104.2
, 
Effective 
07/01/26
 as last amended by Laws of Utah 2022, Chapter 274
59-12-1201
, 
Effective 
07/01/26
 as last amended by Laws of Utah 2024, Chapter 274
63N-2-510
, 
Effective 
07/01/26
 as last amended by Laws of Utah 2023, Chapter 471
63N-2-512
, 
Effective 
07/01/26
 as last amended by Laws of Utah 2024, Chapter 159
72-2-106
, 
Effective 
07/01/26
 as last amended by Laws of Utah 2023, Chapter 22
72-2-124
, 
Effective 
07/01/26
 as last amended by Laws of Utah 2024, Chapters 498, 501
73-2-1.6
, 
Effective 
07/01/26
 as last amended by Laws of Utah 2024, Chapter 154
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
11-70-207
 is amended to read:
11-70-207
Effective 
07/01/26
. Use of fairpark district funds.
(1)
(a)
Subject to Subsection (2), the fairpark district may use fairpark district funds for 
any purpose authorized under this chapter, including to pay for:
(i)
the development and construction of a qualified stadium;
(ii)
administrative, overhead, legal, consulting, and other operating expenses of the 
fairpark district;
(iii)
all or part of the development of land within a project area, including:
(A)
financing or refinancing; and
(B)
assisting the ongoing operation of a development or facility within the project 
area;
(iv)
the cost of the installation of public infrastructure and improvements outside a 
project area if the board determines by resolution that the infrastructure and 
improvements are of benefit to the project area;
(v)
the principal and interest on bonds issued by the fairpark district;
(vi)
the payment of an infrastructure loan, as defined in Section 
11-70-104
, according 
to the terms of the infrastructure loan; and
(vii)
the costs of promoting, facilitating, and implementing other development of land 
within the fairpark district boundary.
(b)
The determination of the board under Subsection (1)(a)(iv) regarding benefit to the 
project area is final.
(2)
(a)
The fairpark district may use money it receives under Subsection 
59-12-1201
(2)(a)(ii) and Subsection 
59-12-103
(16)
59-12-103(8)
 only for the development and 
construction of a qualified stadium, including paying for bonds issued to pay for the 
development and construction of a qualified stadium.
(b)
If the amount of money the fairpark district receives under Subsection (2)(a) exceeds 
the amount required to pay the annual debt service on bonds issued to pay for the 
development and construction of a qualified stadium, the fairpark district shall use 
the excess amount received to pay down the principal on those bonds.
(3)
The fairpark district may share enhanced property tax revenue with a taxing entity that 
levies a property tax on land within the project area from which the enhanced property 
tax revenue is generated.
Section 2, Section 
26B-1-315
 is amended to read:
26B-1-315
Effective 
07/01/26
. Medicaid ACA Fund.
(1)
There is created an expendable special revenue fund known as the "Medicaid ACA 
Fund."
(2)
The fund consists of:
(a)
assessments collected under Chapter 3, Part 5, Inpatient Hospital Assessment;
(b)
intergovernmental transfers under Section 
26B-3-508
;
(c)
savings attributable to the health coverage improvement program, as defined in 
Section 
26B-3-501
, as determined by the department;
(d)
savings attributable to the enhancement waiver program, as defined in Section 
26B-3-501
, as determined by the department;
(e)
savings attributable to the Medicaid waiver expansion, as defined in Section 
26B-3-501
, as determined by the department;
(f)
savings attributable to the inclusion of psychotropic drugs on the preferred drug list 
under Subsection 
26B-3-105
(3) as determined by the department;
(g)
revenues collected from the sales tax described in Subsection 
59-12-103
(11)
59-12-103(6)
;
(h)
gifts, grants, donations, or any other conveyance of money that may be made to the 
fund from private sources;
(i)
interest earned on money in the fund; and
(j)
additional amounts as appropriated by the Legislature.
(3)
(a)
The fund shall earn interest.
(b)
All interest earned on fund money shall be deposited into the fund.
(4)
(a)
A state agency administering the provisions of Chapter 3, Part 5, Inpatient 
Hospital Assessment, may use money from the fund to pay the costs, not otherwise 
paid for with federal funds or other revenue sources, of:
(i)
the health coverage improvement program as defined in Section 
26B-3-501
;
(ii)
the enhancement waiver program as defined in Section 
26B-3-501
;
(iii)
a Medicaid waiver expansion as defined in Section 
26B-3-501
; and
(iv)
the outpatient upper payment limit supplemental payments under Section 
26B-3-511
.
(b)
A state agency administering the provisions of Chapter 3, Part 5, Inpatient Hospital 
Assessment, may not use:
(i)
funds described in Subsection (2)(b) to pay the cost of private outpatient upper 
payment limit supplemental payments; or
(ii)
money in the fund for any purpose not described in Subsection (4)(a).
Section 3, Section 
41-1a-102
 is amended to read:
41-1a-102
Effective 
05/07/25
. Definitions.
As used in this chapter:
(1)
"Actual miles" means the actual distance a vehicle has traveled while in operation.
(2)
"Actual weight" means the actual unladen weight of a vehicle or combination of 
vehicles as operated and certified to by a weighmaster.
(3)
"All-terrain type I vehicle" means the same as that term is defined in Section 
41-22-2
.
(4)
"All-terrain type II vehicle" means the same as that term is defined in Section 
41-22-2
.
(5)
"All-terrain type III vehicle" means the same as that term is defined in Section 
41-22-2
.
(6)
"Alternative fuel vehicle" means:
(a)
an electric motor vehicle;
(b)
a hybrid electric motor vehicle;
(c)
a plug-in hybrid electric motor vehicle; or
(d)
a motor vehicle powered exclusively by a fuel other than:
(i)
motor fuel;
(ii)
diesel fuel;
(iii)
natural gas; or
(iv)
propane.
(7)
"Amateur radio operator" means a person licensed by the Federal Communications 
Commission to engage in private and experimental two-way radio operation on the 
amateur band radio frequencies.
(8)
"Autocycle" means the same as that term is defined in Section 
53-3-102
.
(9)
"Automated driving system" means the same as that term is defined in Section 
41-26-102.1
.
(10)
"Branded title" means a title certificate that is labeled:
(a)
rebuilt and restored to operation;
(b)
flooded and restored to operation; or
(c)
not restored to operation.
(11)
"Camper" means a structure designed, used, and maintained primarily to be mounted 
on or affixed to a motor vehicle that contains a floor and is designed to provide a mobile 
dwelling, sleeping place, commercial space, or facilities for human habitation or for 
camping.
(12)
"Certificate of title" means a document issued by a jurisdiction to establish a record of 
ownership between an identified owner and the described vehicle, vessel, or outboard 
motor.
(13)
"Certified scale weigh ticket" means a weigh ticket that has been issued by a 
weighmaster.
(14)
"Commercial vehicle" means a motor vehicle, trailer, or semitrailer used or maintained 
for the transportation of persons or property that operates:
(a)
as a carrier for hire, compensation, or profit; or
(b)
as a carrier to transport the vehicle owner's goods or property in furtherance of the 
owner's commercial enterprise.
(15)
"Commission" means the State Tax Commission.
(16)
"Consumer price index" means the same as that term is defined in Section 
59-13-102
.
(17)
"Dealer" means a person engaged or licensed to engage in the business of buying, 
selling, or exchanging new or used vehicles, vessels, or outboard motors either outright 
or on conditional sale, bailment, lease, chattel mortgage, or otherwise or who has an 
established place of business for the sale, lease, trade, or display of vehicles, vessels, or 
outboard motors.
(18)
"Diesel fuel" means the same as that term is defined in Section 
59-13-102
.
(19)
"Division" means the Motor Vehicle Division of the commission, created in Section 
41-1a-106
.
(20)
"Dynamic driving task" means the same as that term is defined in Section 
41-26-102.1
.
(21)
"Electric motor vehicle" means a motor vehicle that is powered solely by an electric 
motor drawing current from a rechargeable energy storage system.
(22)
"Essential parts" means the integral and body parts of a vehicle of a type required to be 
registered in this state, the removal, alteration, or substitution of which would tend to 
conceal the identity of the vehicle or substantially alter the vehicle's appearance, model, 
type, or mode of operation.
(23)
"Farm tractor" means a motor vehicle designed and used primarily as a farm 
implement for drawing plows, mowing machines, and other implements of husbandry.
(24)
(a)
"Farm truck" means a truck used by the owner or operator of a farm solely for 
the owner's or operator's own use in the transportation of:
(i)
farm products, including livestock and its products, poultry and its products, 
floricultural and horticultural products;
(ii)
farm supplies, including tile, fence, and any other thing or commodity used in 
agricultural, floricultural, horticultural, livestock, and poultry production; and
(iii)
livestock, poultry, and other animals and things used for breeding, feeding, or 
other purposes connected with the operation of a farm.
(b)
"Farm truck" does not include the operation of trucks by commercial processors of 
agricultural products.
(25)
"Fleet" means
:
(a)
one or more commercial vehicles
; or
(b)
for purposes of Section 
41-1a-215
, one or more personal vehicles
.
(26)
"Foreign vehicle" means a vehicle of a type required to be registered, brought into this 
state from another state, territory, or country other than in the ordinary course of 
business by or through a manufacturer or dealer, and not registered in this state.
(27)
"Gross laden weight" means the actual weight of a vehicle or combination of vehicles, 
equipped for operation, to which shall be added the maximum load to be carried.
(28)
"Highway" or "street" means the entire width between property lines of every way or 
place of whatever nature when any part of it is open to the public, as a matter of right, 
for purposes of vehicular traffic.
(29)
"Hybrid electric motor vehicle" means a motor vehicle that draws propulsion energy 
from onboard sources of stored energy that are both:
(a)
an internal combustion engine or heat engine using consumable fuel; and
(b)
a rechargeable energy storage system where energy for the storage system comes 
solely from sources onboard the vehicle.
(30)
(a)
"Identification number" means the identifying number assigned by the 
manufacturer or by the division for the purpose of identifying the vehicle, vessel, or 
outboard motor.
(b)
"Identification number" includes a vehicle identification number, state assigned 
identification number, hull identification number, and motor serial number.
(31)
"Implement of husbandry" means a vehicle designed or adapted and used exclusively 
for an agricultural operation and only incidentally operated or moved upon the highways.
(32)
(a)
"In-state miles" means the total number of miles operated in this state during the 
preceding year by fleet power units.
(b)
If a fleet is composed entirely of trailers or semitrailers, "in-state miles" means the 
total number of miles that those vehicles were towed on Utah highways during the 
preceding year.
(33)
"Interstate vehicle" means a commercial vehicle operated in more than one state, 
province, territory, or possession of the United States or foreign country.
(34)
"Jurisdiction" means a state, district, province, political subdivision, territory, or 
possession of the United States or any foreign country.
(35)
"Lienholder" means a person with a security interest in particular property.
(36)
"Manufactured home" means a transportable factory built housing unit constructed on 
or after June 15, 1976, according to the Federal Home Construction and Safety 
Standards Act of 1974 (HUD Code), in one or more sections, which, in the traveling 
mode, is eight body feet or more in width or 40 body feet or more in length, or when 
erected on site, is 400 or more square feet, and which is built on a permanent chassis and 
designed to be used as a dwelling with or without a permanent foundation when 
connected to the required utilities, and includes the plumbing, heating, air-conditioning, 
and electrical systems.
(37)
"Manufacturer" means a person engaged in the business of constructing, 
manufacturing, assembling, producing, or importing new or unused vehicles, vessels, or 
outboard motors for the purpose of sale or trade.
(38)
"Military vehicle" means a vehicle of any size or weight that was manufactured for use 
by armed forces and that is maintained in a condition that represents the vehicle's 
military design and markings regardless of current ownership or use.
(39)
"Mobile home" means a transportable factory built housing unit built prior to June 15, 
1976, in accordance with a state mobile home code which existed prior to the Federal 
Manufactured Housing and Safety Standards Act (HUD Code).
(40)
"Motor fuel" means the same as that term is defined in Section 
59-13-102
.
(41)
(a)
"Motor vehicle" means a self-propelled vehicle intended primarily for use and 
operation on the highways.
(b)
"Motor vehicle" includes a roadable aircraft
 and a street-legal all-terrain vehicle
.
(c)
"Motor vehicle" does not include:
(i)
an off-highway vehicle; or
(ii)
a motor assisted scooter as defined in Section 
41-6a-102
.
(42)
"Motorboat" means the same as that term is defined in Section 
73-18-2
73-18c-102
.
(43)
"Motorcycle" means:
(a)
a motor vehicle having a saddle for the use of the rider and designed to travel on not 
more than three wheels in contact with the ground; or
(b)
an autocycle.
(44)
"Natural gas" means a fuel of which the primary constituent is methane.
(45)
(a)
"Nonresident" means a person who is not a resident of this state as defined by 
Section 
41-1a-202
, and who does not engage in intrastate business within this state 
and does not operate in that business any motor vehicle, trailer, or semitrailer within 
this state.
(b)
A person who engages in intrastate business within this state and operates in that 
business any motor vehicle, trailer, or semitrailer in this state or who, even though 
engaging in interstate commerce, maintains a vehicle in this state as the home station 
of that vehicle is considered a resident of this state, insofar as that vehicle is 
concerned in administering this chapter.
(46)
"Odometer" means a device for measuring and recording the actual distance a vehicle 
travels while in operation, but does not include any auxiliary odometer designed to be 
periodically reset.
(47)
"Off-highway implement of husbandry" means the same as that term is defined in 
Section 
41-22-2
.
(48)
"Off-highway vehicle" means the same as that term is defined in Section 
41-22-2
.
(49)
(a)
"Operate" means:
(i)
to navigate a vessel; or
(ii)
collectively, the activities performed in order to perform the entire dynamic 
driving task for a given motor vehicle by:
(A)
a human driver as defined in Section 
41-26-102.1
; or
(B)
an engaged automated driving system.
(b)
"Operate" includes testing of an automated driving system.
(50)
"Original issue license plate" means a license plate that is of a format and type issued 
by the state in the same year as the model year of a vehicle that is a model year 1973 or 
older.
(51)
"Outboard motor" means a detachable self-contained propulsion unit, excluding fuel 
supply, used to propel a vessel.
(52)
(a)
"Owner" means a person, other than a lienholder, holding title to a vehicle, 
vessel, or outboard motor whether or not the vehicle, vessel, or outboard motor is 
subject to a security interest.
(b)
If a vehicle is the subject of an agreement for the conditional sale or installment sale 
or mortgage of the vehicle with the right of purchase upon performance of the 
conditions stated in the agreement and with an immediate right of possession vested 
in the conditional vendee or mortgagor, or if the vehicle is the subject of a security 
agreement, then the conditional vendee, mortgagor, or debtor is considered the owner 
for the purposes of this chapter.
(c)
If a vehicle is the subject of an agreement to lease, the lessor is considered the owner 
until the lessee exercises the lessee's option to purchase the vehicle.
(53)
"Park model recreational vehicle" means a unit that:
(a)
is designed and marketed as temporary living quarters for recreational, camping, 
travel, or seasonal use;
(b)
is not permanently affixed to real property for use as a permanent dwelling;
(c)
requires a special highway movement permit for transit; and
(d)
is built on a single chassis mounted on wheels with a gross trailer area not exceeding 
400 square feet in the setup mode.
(54)
"Personal vehicle" means a vehicle that is not a commercial vehicle.
(54)
(55)
"Personalized license plate" means a license plate that has displayed on it a 
combination of letters, numbers, or both as requested by the owner of the vehicle and 
assigned to the vehicle by the division.
(55)
(56)
(a)
"Pickup truck" means a two-axle motor vehicle with motive power 
manufactured, remanufactured, or materially altered to provide an open cargo area.
(b)
"Pickup truck" includes a motor vehicle with the open cargo area covered with a 
camper, camper shell, tarp, removable top, or similar structure.
(56)
(57)
"Plug-in hybrid electric motor vehicle" means a hybrid electric motor vehicle 
that has the capability to charge the battery or batteries used for vehicle propulsion from 
an off-vehicle electric source, such that the off-vehicle source cannot be connected to the 
vehicle while the vehicle is in motion.
(57)
(58)
"Pneumatic tire" means a tire in which compressed air is designed to support the 
load.
(58)
(59)
"Preceding year" means a period of 12 consecutive months fixed by the division 
that is within 16 months immediately preceding the commencement of the registration or 
license year in which proportional registration is sought. The division in fixing the 
period shall conform it to the terms, conditions, and requirements of any applicable 
agreement or arrangement for the proportional registration of vehicles.
(59)
(60)
"Public garage" means a building or other place where vehicles or vessels are 
kept and stored and where a charge is made for the storage and keeping of vehicles and 
vessels.
(60)
(61)
"Receipt of surrender of ownership documents" means the receipt of surrender of 
ownership documents described in Section 
41-1a-503
.
(61)
(62)
"Reconstructed vehicle" means a vehicle of a type required to be registered in 
this state that is materially altered from its original construction by the removal, 
addition, or substitution of essential parts, new or used.
(62)
(63)
"Recreational vehicle" means the same as that term is defined in Section 
13-14-102
.
(63)
(64)
"Registration" means a document issued by a jurisdiction that allows operation of 
a vehicle or vessel on the highways or waters of this state for the time period for which 
the registration is valid and that is evidence of compliance with the registration 
requirements of the jurisdiction.
(64)
(65)
"Registration decal" means the decal issued by the division that is evidence of 
compliance with the division's registration requirements.
(65)
(66)
(a)
"Registration year" means a 12 consecutive month period commencing 
with the completion of the applicable registration criteria.
(b)
For administration of a multistate agreement for proportional registration the division 
may prescribe a different 12-month period.
(66)
(67)
"Repair or replacement" means the restoration of vehicles, vessels, or outboard 
motors to a sound working condition by substituting any inoperative part of the vehicle, 
vessel, or outboard motor, or by correcting the inoperative part.
(67)
(68)
"Replica vehicle" means:
(a)
a street rod that meets the requirements under Subsection 
41-21-1
(3)(a)(i)(B); or
(b)
a custom vehicle that meets the requirements under Subsection 
41-6a-1507
(1)(a)(i)(B).
(68)
(69)
"Restored-modified vehicle" means a motor vehicle that has been restored and 
modified with modern parts and technology, including emission control technology and 
an on-board diagnostic system.
(69)
(70)
"Road tractor" means a motor vehicle designed and used for drawing other 
vehicles and constructed so it does not carry any load either independently or any part of 
the weight of a vehicle or load that is drawn.
(70)
(71)
"Roadable aircraft" means the same as that term is defined in Section 
72-10-102
.
(71)
(72)
"Sailboat" means the same as that term is defined in Section 
73-18-2
.
(72)
(73)
"Security interest" means an interest that is reserved or created by a security 
agreement to secure the payment or performance of an obligation and that is valid 
against third parties.
(73)
"Semitrailer" means a vehicle without motive power designed for carrying persons or 
property and for being drawn by a motor vehicle and constructed so that some part of its 
weight and its load rests or is carried by another vehicle.
(74)
"Semitrailer" means the same as the term "trailer."
(74)
(75)
"Special group license plate" means a type of license plate designed for a 
particular group of people or a license plate authorized and issued by the division in 
accordance with Section 
41-1a-418
 or Part 16, Sponsored Special Group License Plates.
(75)
(76)
(a)
"Special interest vehicle" means a vehicle used for general transportation 
purposes and that is:
(i)
20 years or older from the current year; or
(ii)
a make or model of motor vehicle recognized by the division director as having 
unique interest or historic value.
(b)
In making a determination under Subsection 
(75)(a)
(76)(a)
, the division director 
shall give special consideration to:
(i)
a make of motor vehicle that is no longer manufactured;
(ii)
a make or model of motor vehicle produced in limited or token quantities;
(iii)
a make or model of motor vehicle produced as an experimental vehicle or one 
designed exclusively for educational purposes or museum display; or
(iv)
a motor vehicle of any age or make that has not been substantially altered or 
modified from original specifications of the manufacturer and because of its 
significance is being collected, preserved, restored, maintained, or operated by a 
collector or hobbyist as a leisure pursuit.
(76)
(77)
(a)
"Special mobile equipment" means a vehicle:
(i)
not designed or used primarily for the transportation of persons or property;
(ii)
not designed to operate in traffic; and
(iii)
only incidentally operated or moved over the highways.
(b)
"Special mobile equipment" includes:
(i)
farm tractors;
(ii)
off-road motorized construction or maintenance equipment including backhoes, 
bulldozers, compactors, graders, loaders, road rollers, tractors, and trenchers; and
(iii)
ditch-digging apparatus.
(c)
"Special mobile equipment" does not include a commercial vehicle as defined under 
Section 
72-9-102
.
(77)
(78)
"Specially constructed vehicle" means a vehicle of a type required to be 
registered in this state, not originally constructed under a distinctive name, make, model, 
or type by a generally recognized manufacturer of vehicles, and not materially altered 
from its original construction.
(78)
(79)
(a)
"Standard license plate" means a license plate for general issue described 
in Subsection 
41-1a-402
(1).
(b)
"Standard license plate" includes a license plate for general issue that the division 
issues before January 1, 2024.
(79)
(80)
"State impound yard" means a yard for the storage of a vehicle, vessel, or 
outboard motor that meets the requirements of rules made by the commission as 
described in Subsection 
41-1a-1101(7)
.
(80)
(81)
"Street-legal all-terrain vehicle" or "street-legal ATV" means the same as that 
term is defined in Section 
41-6a-102
.
(81)
(82)
"Symbol decal" means the decal that is designed to represent a special group and 
displayed on a special group license plate.
(82)
(83)
"Title" means the right to or ownership of a vehicle, vessel, or outboard motor.
(83)
(84)
(a)
"Total fleet miles" means the total number of miles operated in all 
jurisdictions during the preceding year by power units.
(b)
If fleets are composed entirely of trailers or semitrailers, "total fleet miles" means the 
number of miles that those vehicles were towed on the highways of all jurisdictions 
during the preceding year.
(84)
(85)
"Tow truck motor carrier" means the same as that term is defined in Section 
72-9-102
.
(85)
(86)
"Tow truck operator" means the same as that term is defined in Section 
72-9-102
.
(86)
"Trailer" means a vehicle without motive power designed for carrying persons or 
property and for being drawn by a motor vehicle and constructed so that no part of its 
weight rests upon the towing vehicle.
(87)
"Trailer" means a vehicle:
(a)
without motive power; and
(b)
designed for:
(i)
carrying persons or property; and
(ii)
being drawn by a motor vehicle.
(87)
(88)
"Transferee" means a person to whom the ownership of property is conveyed by 
sale, gift, or any other means except by the creation of a security interest.
(88)
(89)
"Transferor" means a person who transfers the person's ownership in property by 
sale, gift, or any other means except by creation of a security interest.
(89)
(90)
"Travel trailer," "camping trailer," or "fifth wheel trailer" means a portable 
vehicle without motive power, designed as a temporary dwelling for travel, recreational, 
or vacation use that does not require a special highway movement permit when drawn 
by a self-propelled motor vehicle.
(90)
(91)
"Truck tractor" means a motor vehicle designed and used primarily for drawing 
other vehicles and not constructed to carry a load other than a part of the weight of the 
vehicle and load that is drawn.
(91)
(92)
"Vehicle" includes a motor vehicle, trailer, semitrailer, off-highway vehicle, 
camper, park model recreational vehicle, manufactured home, and mobile home.
(92)
(93)
"Vessel" means the same as that term is defined in Section 
73-18-2
.
(93)
(94)
"Vintage vehicle" means the same as that term is defined in Section 
41-21-1
.
(94)
(95)
"Waters of this state" means the same as that term is defined in Section 
73-18-2
.
(95)
(96)
"Weighmaster" means a person, association of persons, or corporation permitted 
to weigh vehicles under this chapter.
Section 4, Section 
41-1a-110
 is amended to read:
41-1a-110
Effective 
05/07/25
. Authority of division to suspend or revoke 
registration, certificate of title, license plate, or permit.
(1)
Except as provided in Subsections 
(3)
 and 
(4)
, the division may suspend or revoke a 
registration, certificate of title, license plate, or permit if:
(a)
the division is satisfied that a registration, certificate of title, license plate, or permit 
was fraudulently procured or erroneously issued;
(b)
the division determines that a registered vehicle is mechanically unfit or unsafe to be 
operated or moved upon the highways;
(c)
a registered vehicle has been dismantled;
(d)
the division determines that the required fee has not been paid and the fee is not paid 
upon reasonable notice and demand;
(e)
a registration decal, license plate, or permit is knowingly displayed upon a vehicle 
other than the one for which issued;
(f)
the division determines that the owner has committed any offense under this chapter 
involving the registration, certificate of title, registration card, license plate, 
registration decal, or permit; or
(g)
the division receives notification by the Department of Transportation that the owner 
has committed any offence under 
Title 72, Chapter 9, Motor Carrier Safety Act
.
(2)
(a)
The division shall revoke the registration of a vehicle if the division receives 
notification by the:
(i)
Department of Public Safety that a person:
(A)
has been convicted of operating a registered motor vehicle in violation of 
Section 
41-12a-301
 or 
41-12a-303.2
; or
(B)
is under an administrative action taken by the Department of Public Safety for 
operating a registered motor vehicle in violation of Section 
41-12a-301
;
 or
(ii)
designated agent that the owner of a motor vehicle:
(A)
has failed to provide satisfactory proof of owner's or operator's security to the 
designated agent after the second notice provided under Section 
41-12a-804
; or
(B)
provided a false or fraudulent statement to the designated agent
.
; or
(iii)
designated agent that, during the months of April through October, the owner of 
a motorboat:
(A)
has failed to provide satisfactory proof of owner's or operator's security to the 
designated agent after the second notice provided under Section 
41-12a-804
; or
(B)
provided a false or fraudulent statement to the designated agent.
(b)
The division shall notify the Driver License Division if the division revokes the 
registration of a vehicle under Subsection 
(2)(a)(ii)(A)
.
(3)
The division may not suspend or revoke the registration of a vessel or outboard motor 
unless authorized under Section 
73-18-7.3
.
(4)
The division may not suspend or revoke the registration of an off-highway vehicle 
unless authorized under Section 
41-22-17
.
(5)
The division shall charge a registration reinstatement fee under Section 
41-1a-1220
, if 
the registration is revoked under Subsection 
(2)
.
(6)
Except as provided in Subsections 
(3)
, 
(4)
, and 
(7)
, the division may suspend or revoke 
a registered vehicle's registration if the division is notified by a local health department, 
as defined in Section 
26A-1-102
, that the registered vehicle is unable to meet state or 
local air emissions standards or violates Subsection 
41-6a-1626(2)(a)
 or 
(b)
.
(7)
The division may not suspend or revoke a registered vehicle's registration under 
Subsection 
(6)
 if the registered vehicle has a manufacturer's gross vehicle weight rating 
that is greater than 26,000 pounds.
Section 5, Section 
41-1a-215
 is amended to read:
41-1a-215
Effective 
01/01/26
. Staggered registration dates -- Exceptions.
(1)
(a)
Except as provided under Subsections 
(2)
 and 
(3)
, every vehicle registration, 
every registration card, and every registration plate issued under this chapter for the 
first registration of the vehicle in this state, continues in effect for a period of 12 
months beginning with the first day of the calendar month of registration and does 
not expire until the last day of the same month in the following year.
(b)
If the last day of the registration period falls on a day in which the appropriate state 
or county offices are not open for business, the registration of the vehicle is extended 
to midnight of the next business day.
(2)
The provisions of Subsection 
(1)
 do not apply to the following:
(a)
registration issued to government vehicles under Section 
41-1a-221
;
(b)
registration issued to apportioned vehicles under Section 
41-1a-301
;
(c)
multiyear registration issued under Section 
41-1a-222
;
(d)
lifetime trailer registration issued under Section 
41-1a-1206
;
(e)
partial year registration issued under Section 
41-1a-1207
;
(f)
a six-month registration issued under Section 
41-1a-215.5
; or
(g)
plates issued to a dealer, dismantler, manufacturer, remanufacturer, and transporter 
under 
Title 41, Chapter 3, Part 5, Special Dealer License Plates
Chapter 3, Part 5, 
Special Dealer License Plates
.
(3)
(a)
Upon application of the owner or lessee of a fleet of commercial vehicles not 
apportioned under Section 
41-1a-301
 and required to be registered in this state, the 
State Tax Commission may permit the vehicles to be registered for a registration 
period commencing on the first day of March, June, September, or December of any 
year and expiring on the last day of March, June, September, or December in the 
following year.
(b)
Upon application of the owner or lessee of a fleet of commercial vehicles 
apportioned under Section 
41-1a-301
 and required to be registered in this state, the 
State Tax Commission may permit the vehicles to be registered for a registration 
period commencing on the first day of January, April, July, or October of any year 
and expiring on the last day of March, June, September, or December in the 
following year.
(c)
(i)
Upon application of the owner or lessee of a fleet of personal vehicles required 
to be registered in this state, the State Tax Commission may permit the vehicles to 
be registered for a registration period commencing on the first day of February, 
May, August, or November of any year and expiring on the last day of February, 
May, August, or November of the following year.
(ii)
If the registration period for a personal vehicle is adjusted under Subsection 
(3)
(c)(i), the registration fees for the adjustment are:
(A)
25% of the regular registration fees if the adjustment is for not more than 
three months;
(B)
50% of the regular registration fees if the adjustment is in excess of three 
months but not more than six months;
(C)
75% of the regular registration fees if the adjustment is in excess of six 
months but not more than nine months; and
(D)
100% of the regular registration fees if the adjustment is in excess of nine 
months but not more than 12 months.
(4)
When the expiration of a registration plate is extended by affixing a registration decal to 
it, the expiration of the decal governs the expiration date of the plate.
Section 6, Section 
41-1a-1206
 is amended to read:
41-1a-1206
Effective 
05/07/25
. Registration fees -- Fees by gross laden weight.
(1)
Except as provided in Subsections (2) and (3), at the time application is made for 
registration or renewal of registration of a vehicle or combination of vehicles under this 
chapter, a registration fee shall be paid to the division as follows:
(a)
$46.00 for each motorcycle;
(b)
$44 for each motor vehicle of 12,000 pounds or less gross laden weight, excluding 
motorcycles;
(c)
unless the semitrailer or trailer is exempt from registration under Section 
41-1a-202
or is registered under Section 
41-1a-301
:
(i)
$31 for each trailer or semitrailer over 750 pounds gross unladen weight; or
(ii)
$28.50 for each commercial trailer or commercial semitrailer of 750 pounds or 
less gross unladen weight;
(d)
(i)
$53 for each farm truck over 12,000 pounds, but not exceeding 14,000 pounds 
gross laden weight; plus
(ii)
$9 for each 2,000 pounds over 14,000 pounds gross laden weight;
(e)
(i)
$69.50 for each motor vehicle or combination of motor vehicles, excluding 
farm trucks, over 12,000 pounds, but not exceeding 14,000 pounds gross laden 
weight; plus
(ii)
$19 for each 2,000 pounds over 14,000 pounds gross laden weight;
(f)
(i)
$69.50 for each park model recreational vehicle over 12,000 pounds, but not 
exceeding 14,000 pounds gross laden weight; plus
(ii)
$19 for each 2,000 pounds over 14,000 pounds gross laden weight;
(g)
$45 for each vintage vehicle that has a model year of 1983 or newer;
(h)
in addition to the fee described in Subsection (1)(b):
(i)
an amount equal to the road usage charge cap described in Section 
72-1-213.1
 for:
(A)
each electric motor vehicle; and
(B)
Each motor vehicle not described in this Subsection (1)(h) that is fueled 
exclusively by a source other than motor fuel, diesel fuel, natural gas, or 
propane;
(ii)
$21.75 for each hybrid electric motor vehicle; and
(iii)
$56.50 for each plug-in hybrid electric motor vehicle;
(i)
in addition to the fee described in Subsection (1)(g), for a vintage vehicle that has a 
model year of 1983 or newer, 50 cents; and
(j)
$28.50 for each roadable aircraft.
(2)
(a)
At the time application is made for registration or renewal of registration of a 
vehicle under this chapter for a six-month registration period under Section 
41-1a-215.5
, a registration fee shall be paid to the division as follows:
(i)
$34.50 for each motorcycle; and
(ii)
$33.50 for each motor vehicle of 12,000 pounds or less gross laden weight, 
excluding motorcycles.
(b)
In addition to the fee described in Subsection (2)(a)(ii), for registration or renewal of 
registration of a vehicle under this chapter for a six-month registration period under 
Section 
41-1a-215.5
 a registration fee shall be paid to the division as follows:
(i)
an amount equal to the road usage charge cap described in Section 
72-1-213.1
 for:
(A)
each electric motor vehicle; and
(B)
each motor vehicle not described in this Subsection (2)(b) that is fueled 
exclusively by a source other than motor fuel, diesel fuel, natural gas, or 
propane;
(ii)
$16.50 for each hybrid electric motor vehicle; and
(iii)
$43.50 for each plug-in hybrid electric motor vehicle.
(3)
(a)
Beginning on January 1, 2024, at the time of registration:
(i)
in addition to the amounts described in Subsections (1)(a), (1)(b), (1)(c)(i), 
(1)(c)(ii), (1)(d)(i), (1)(e)(i), (1)(f)(i), (1)(g), (1)(h), (4)(a), and (7), the individual 
shall also pay an additional $7 as part of the registration fee; and
(ii)
in addition to the amounts described in Subsection (2)(a), the individual shall also 
pay an additional $5 as part of the registration fee.
(b)
(i)
Beginning on January 1, 2019, the commission shall, on January 1, annually 
adjust the registration fees described in Subsections (1)(a), (1)(b), (1)(c)(i), 
(1)(c)(ii), (1)(d)(i), (1)(e)(i), (1)(f)(i), (1)(g), (1)(j), (2)(a), (3)(a), (4)(a), and (7), 
by taking the registration fee rate for the previous year and adding an amount 
equal to the greater of:
(A)
an amount calculated by multiplying the registration fee of the previous year 
by the actual percentage change during the previous fiscal year in the 
Consumer Price Index; and
(B)
0.
(ii)
Beginning on January 1, 2024, the commission shall, on January 1, annually 
adjust the registration fees described in Subsections (1)(h)(ii) and (iii) and 
(2)(b)(ii) and (iii) by taking the registration fee rate for the previous year and 
adding an amount equal to the greater of:
(A)
an amount calculated by multiplying the registration fee of the previous year 
by the actual percentage change during the previous fiscal year in the 
Consumer Price Index; and
(B)
0.
(c)
The amounts calculated as described in Subsection (3)(b) shall be rounded up to the 
nearest 25 cents.
(4)
(a)
The initial registration fee for a vintage vehicle that has a model year of 1982 or 
older is $40.
(b)
A vintage vehicle that has a model year of 1982 or older is exempt from the renewal 
of registration fees under Subsection (1).
(c)
A vehicle with a Purple Heart special group license plate issued on or before 
December 31, 2023, or issued in accordance with Part 16, Sponsored Special Group 
License Plates, is exempt from the registration fees under Subsection (1).
(d)
A camper is exempt from the registration fees under Subsection (1).
(5)
If a motor vehicle is operated in combination with a semitrailer or trailer, each motor 
vehicle shall register for the total gross laden weight of all units of the combination if the 
total gross laden weight of the combination exceeds 12,000 pounds.
(6)
(a)
Registration fee categories under this section are based on the gross laden weight 
declared in the licensee's application for registration.
(b)
Gross laden weight shall be computed in units of 2,000 pounds. A fractional part of 
2,000 pounds is a full unit.
(7)
The owner of a commercial trailer or commercial semitrailer may, as an alternative to 
registering under Subsection (1)(c), apply for and obtain a special registration and 
license plate for a fee of $130.
(8)
Except as provided in Section 
41-6a-1642
, a truck may not be registered as a farm truck 
unless:
(a)
the truck meets the definition of a farm truck under Section 
41-1a-102
; and
(b)
(i)
the truck has a gross vehicle weight rating of more than 12,000 pounds; or
(ii)
the truck has a gross vehicle weight rating of 12,000 pounds or less and the owner 
submits to the division a certificate of emissions inspection or a waiver in 
compliance with Section 
41-6a-1642
.
(9)
A violation of Subsection (8) is an infraction that shall be punished by a fine of not less 
than $200.
(10)
A motor vehicle registered as a street-legal all-terrain vehicle is:
(a)
subject to the registration and other fees described in Section 
41-22-9
; and
(b)
not required to pay an additional registration fee under this section.
(10)
(11)
Trucks used exclusively to pump cement, bore wells, or perform crane services 
with a crane lift capacity of five or more tons, are exempt from 50% of the amount of 
the fees required for those vehicles under this section.
Section 7, Section 
41-6a-102
 is amended to read:
41-6a-102
Effective 
05/07/25
. Definitions.
As used in this chapter:
(1)
"Alley" means a street or highway intended to provide access to the rear or side of lots 
or buildings in urban districts and not intended for through vehicular traffic.
(2)
"All-terrain type I vehicle" means the same as that term is defined in Section 
41-22-2
.
(3)
"All-terrain type II vehicle" means the same as that term is defined in Section 
41-22-2
.
(4)
"All-terrain type III vehicle" means the same as that term is defined in Section 
41-22-2
.
(5)
"Authorized emergency vehicle" includes:
(a)
a fire department vehicle;
(b)
a police vehicle;
(c)
an ambulance; and
(d)
other publicly or privately owned vehicles as designated by the commissioner of the 
Department of Public Safety.
(6)
"Autocycle" means the same as that term is defined in Section 
53-3-102
.
(7)
(a)
"Bicycle" means a wheeled vehicle:
(i)
propelled by human power by feet or hands acting upon pedals or cranks;
(ii)
with a seat or saddle designed for the use of the operator;
(iii)
designed to be operated on the ground; and
(iv)
whose wheels are not less than 14 inches in diameter.
(b)
"Bicycle" includes an electric assisted bicycle.
(c)
"Bicycle" does not include scooters and similar devices.
(8)
(a)
"Bus" means a motor vehicle:
(i)
designed for carrying more than 15 passengers and used for the transportation of 
persons; or
(ii)
designed and used for the transportation of persons for compensation.
(b)
"Bus" does not include a taxicab.
(9)
(a)
"Circular intersection" means an intersection that has an island, generally circular 
in design, located in the center of the intersection where traffic passes to the right of 
the island.
(b)
"Circular intersection" includes:
(i)
roundabouts;
(ii)
rotaries; and
(iii)
traffic circles.
(10)
"Class 1 electric assisted bicycle" means an electric assisted bicycle equipped with a 
motor or electronics that:
(a)
provides assistance only when the rider is pedaling; and
(b)
ceases to provide assistance when the bicycle reaches the speed of 20 miles per hour.
(11)
"Class 2 electric assisted bicycle" means an electric assisted bicycle equipped with a 
motor or electronics that:
(a)
may be used exclusively to propel the bicycle; and
(b)
is not capable of providing assistance when the bicycle reaches the speed of 20 miles 
per hour.
(12)
"Class 3 electric assisted bicycle" means an electric assisted bicycle equipped with a 
motor or electronics that:
(a)
provides assistance only when the rider is pedaling;
(b)
ceases to provide assistance when the bicycle reaches the speed of 28 miles per hour; 
and
(c)
is equipped with a speedometer.
(13)
"Commissioner" means the commissioner of the Department of Public Safety.
(14)
"Controlled-access highway" means a highway, street, or roadway:
(a)
designed primarily for through traffic; and
(b)
to or from which owners or occupants of abutting lands and other persons have no 
legal right of access, except at points as determined by the highway authority having 
jurisdiction over the highway, street, or roadway.
(15)
"Crosswalk" means:
(a)
that part of a roadway at an intersection included within the connections of the lateral 
lines of the sidewalks on opposite sides of the highway measured from:
(i)
(A)
the curbs; or
(B)
in the absence of curbs, from the edges of the traversable roadway; and
(ii)
in the absence of a sidewalk on one side of the roadway, that part of a roadway 
included within the extension of the lateral lines of the existing sidewalk at right 
angles to the centerline; or
(b)
any portion of a roadway at an intersection or elsewhere distinctly indicated for 
pedestrian crossing by lines or other markings on the surface.
(16)
"Department" means the Department of Public Safety.
(17)
"Direct supervision" means oversight at a distance within which:
(a)
visual contact is maintained; and
(b)
advice and assistance can be given and received.
(18)
"Divided highway" means a highway divided into two or more roadways by:
(a)
an unpaved intervening space;
(b)
a physical barrier; or
(c)
a clearly indicated dividing section constructed to impede vehicular traffic.
(19)
"Echelon formation" means the operation of two or more snowplows arranged 
side-by-side or diagonally across multiple lanes of traffic of a multi-lane highway to 
clear snow from two or more lanes at once.
(20)
(a)
"Electric assisted bicycle" means a bicycle with an electric motor that:
(i)
has a power output of not more than 750 watts;
(ii)
has fully operable pedals;
(iii)
has permanently affixed cranks that were installed at the time of the original 
manufacture;
(iv)
is fully operable as a bicycle without the use of the electric motor; and
(v)
is one of the following:
(A)
a class 1 electric assisted bicycle;
(B)
a class 2 electric assisted bicycle;
(C)
a class 3 electric assisted bicycle; or
(D)
a programmable electric assisted bicycle.
(b)
"Electric assisted bicycle" does not include:
(i)
a moped;
(ii)
a motor assisted scooter;
(iii)
a motorcycle;
(iv)
a motor-driven cycle; or
(v)
any other vehicle with less than four wheels that is designed, manufactured, 
intended, or advertised by the seller to have any of the following capabilities or 
features, or that is modifiable or is modified to have any of the following 
capabilities or features:
(A)
has the ability to attain the speed of 20 miles per hour or greater on motor 
power alone;
(B)
is equipped with a continuous rated motor power of 750 watts or greater;
(C)
is equipped with foot pegs for the operator at the time of manufacture, or 
requires installation of a pedal kit to have operable pedals; or
(D)
if equipped with multiple operating modes and a throttle, has one or more 
modes that exceed 20 miles per hour on motor power alone.
(21)
(a)
"Electric personal assistive mobility device" means a self-balancing device with:
(i)
two nontandem wheels in contact with the ground;
(ii)
a system capable of steering and stopping the unit under typical operating 
conditions;
(iii)
an electric propulsion system with average power of one horsepower or 750 
watts;
(iv)
a maximum speed capacity on a paved, level surface of 12.5 miles per hour; and
(v)
a deck design for a person to stand while operating the device.
(b)
"Electric personal assistive mobility device" does not include a wheelchair.
(22)
"Explosives" means a chemical compound or mechanical mixture commonly used or 
intended for the purpose of producing an explosion and that contains any oxidizing and 
combustive units or other ingredients in proportions, quantities, or packing so that an 
ignition by fire, friction, concussion, percussion, or detonator of any part of the 
compound or mixture may cause a sudden generation of highly heated gases, and the 
resultant gaseous pressures are capable of producing destructive effects on contiguous 
objects or of causing death or serious bodily injury.
(23)
"Farm tractor" means a motor vehicle designed and used primarily as a farm 
implement, for drawing plows, mowing machines, and other implements of husbandry.
(24)
"Flammable liquid" means a liquid that has a flashpoint of 100 degrees F. or less, as 
determined by a Tagliabue or equivalent closed-cup test device.
(25)
"Freeway" means a controlled-access highway that is part of the interstate system as 
defined in Section 
72-1-102
.
(26)
(a)
"Golf cart" means a device that:
(i)
is designed for transportation by players on a golf course;
(ii)
has not less than three wheels in contact with the ground;
(iii)
has an unladen weight of less than 1,800 pounds;
(iv)
is designed to operate at low speeds; and
(v)
is designed to carry not more than six persons including the driver.
(b)
"Golf cart" does not include:
(i)
a low-speed vehicle or an off-highway vehicle;
(ii)
a motorized wheelchair;
(iii)
an electric personal assistive mobility device;
(iv)
an electric assisted bicycle;
(v)
a motor assisted scooter;
(vi)
a personal delivery device, as defined in Section 
41-6a-1119
; or
(vii)
a mobile carrier, as defined in Section 
41-6a-1120
.
(27)
"Gore area" means the area delineated by two solid white lines that is between a 
continuing lane of a through roadway and a lane used to enter or exit the continuing lane 
including similar areas between merging or splitting highways.
(28)
"Gross weight" means the weight of a vehicle without a load plus the weight of any 
load on the vehicle.
(29)
"Hi-rail vehicle" means a roadway maintenance vehicle that is:
(a)
manufactured to meet Federal Motor Vehicle Safety Standards; and
(b)
equipped with retractable flanged wheels that allow the vehicle to travel on a 
highway or railroad tracks.
(30)
"Highway" means the entire width between property lines of every way or place of any 
nature when any part of it is open to the use of the public as a matter of right for 
vehicular travel.
(31)
"Highway authority" means the same as that term is defined in Section 
72-1-102
.
(32)
(a)
"Intersection" means the area embraced within the prolongation or connection of 
the lateral curb lines, or, if none, then the lateral boundary lines of the roadways of 
two or more highways that join one another.
(b)
Where a highway includes two roadways 30 feet or more apart:
(i)
every crossing of each roadway of the divided highway by an intersecting 
highway is a separate intersection; and
(ii)
if the intersecting highway also includes two roadways 30 feet or more apart, then 
every crossing of two roadways of the highways is a separate intersection.
(c)
"Intersection" does not include the junction of an alley with a street or highway.
(33)
"Island" means an area between traffic lanes or at an intersection for control of vehicle 
movements or for pedestrian refuge designated by:
(a)
pavement markings, which may include an area designated by two solid yellow lines 
surrounding the perimeter of the area;
(b)
channelizing devices;
(c)
curbs;
(d)
pavement edges; or
(e)
other devices.
(34)
"Lane filtering" means, when operating a motorcycle other than an autocycle, the act 
of overtaking and passing another vehicle that is stopped in the same direction of travel 
in the same lane.
(35)
"Law enforcement agency" means the same as that term is as defined in Section 
53-1-102
.
(36)
"Limited access highway" means a highway:
(a)
that is designated specifically for through traffic; and
(b)
over, from, or to which neither owners nor occupants of abutting lands nor other 
persons have any right or easement, or have only a limited right or easement of 
access, light, air, or view.
(37)
"Local highway authority" means the legislative, executive, or governing body of a 
county, municipal, or other local board or body having authority to enact laws relating to 
traffic under the constitution and laws of the state.
(38)
(a)
"Low-speed vehicle" means a four wheeled motor vehicle that:
(i)
is designed to be operated at speeds of not more than 25 miles per hour; and
(ii)
has a capacity of not more than six passengers, including a conventional driver or 
fallback-ready user if on board the vehicle, as those terms are defined in Section 
41-26-102.1
.
(b)
"Low-speed vehicle" does not include a golfcart or an off-highway vehicle.
(39)
"Metal tire" means a tire, the surface of which in contact with the highway is wholly or 
partly of metal or other hard nonresilient material.
(40)
(a)
"Mini-motorcycle" means a motorcycle or motor-driven cycle that has a seat or 
saddle that is less than 24 inches from the ground as measured on a level surface with 
properly inflated tires.
(b)
"Mini-motorcycle" does not include a moped or a motor assisted scooter.
(c)
"Mini-motorcycle" does not include a motorcycle that is:
(i)
designed for off-highway use; and
(ii)
registered as an off-highway vehicle under Section 
41-22-3
.
(41)
"Mobile home" means:
(a)
a trailer or semitrailer that is:
(i)
designed, constructed, and equipped as a dwelling place, living abode, or sleeping 
place either permanently or temporarily; and
(ii)
equipped for use as a conveyance on streets and highways; or
(b)
a trailer or a semitrailer whose chassis and exterior shell is designed and constructed 
for use as a mobile home, as defined in Subsection (41)(a), but that is instead used 
permanently or temporarily for:
(i)
the advertising, sale, display, or promotion of merchandise or services; or
(ii)
any other commercial purpose except the transportation of property for hire or the 
transportation of property for distribution by a private carrier.
(42)
"Mobility disability" means the inability of a person to use one or more of the person's 
extremities or difficulty with motor skills, that may include limitations with walking, 
grasping, or lifting an object, caused by a neuro-muscular, orthopedic, or other condition.
(43)
(a)
"Moped" means a motor-driven cycle having:
(i)
pedals to permit propulsion by human power; and
(ii)
a motor that:
(A)
produces not more than two brake horsepower; and
(B)
is not capable of propelling the cycle at a speed in excess of 30 miles per hour 
on level ground.
(b)
If an internal combustion engine is used, the displacement may not exceed 50 cubic 
centimeters and the moped shall have a power drive system that functions directly or 
automatically without clutching or shifting by the operator after the drive system is 
engaged.
(c)
"Moped" does not include:
(i)
an electric assisted bicycle; or
(ii)
a motor assisted scooter.
(44)
(a)
"Motor assisted scooter" means a self-propelled device with:
(i)
at least two wheels in contact with the ground;
(ii)
a braking system capable of stopping the unit under typical operating conditions;
(iii)
an electric motor not exceeding 2,000 watts;
(iv)
either:
(A)
handlebars and a deck design for a person to stand while operating the device; 
or
(B)
handlebars and a seat designed for a person to sit, straddle, or stand while 
operating the device;
(v)
a design for the ability to be propelled by human power alone; and
(vi)
a maximum speed of 20 miles per hour on a paved level surface.
(b)
"Motor assisted scooter" does not include:
(i)
an electric assisted bicycle; or
(ii)
a motor-driven cycle.
(45)
(a)
"Motor vehicle" means a vehicle that is self-propelled and a vehicle that is 
propelled by electric power obtained from overhead trolley wires, but not operated 
upon rails.
(b)
"Motor vehicle" does not include:
(i)
vehicles moved solely by human power;
(ii)
motorized wheelchairs;
(iii)
an electric personal assistive mobility device;
(iv)
an electric assisted bicycle;
(v)
a motor assisted scooter;
(vi)
a personal delivery device, as defined in Section 
41-6a-1119
; or
(vii)
a mobile carrier, as defined in Section 
41-6a-1120
.
(46)
"Motorcycle" means:
(a)
a motor vehicle, other than a tractor, having a seat or saddle for the use of the rider 
and designed to travel with not more than three wheels in contact with the ground; or
(b)
an autocycle.
(47)
(a)
"Motor-driven cycle" means a motorcycle, moped, and a motorized bicycle 
having:
(i)
an engine with less than 150 cubic centimeters displacement; or
(ii)
a motor that produces not more than five horsepower.
(b)
"Motor-driven cycle" does not include:
(i)
an electric personal assistive mobility device;
(ii)
a motor assisted scooter; or
(iii)
an electric assisted bicycle.
(48)
"Off-highway implement of husbandry" means the same as that term is defined under 
Section 
41-22-2
.
(49)
"Off-highway motorcycle" means the same as that term is defined in Section 
41-22-2
.
(49)
(50)
"Off-highway vehicle" means the same as that term is defined under Section 
41-22-2
.
(50)
(51)
"Operate" means the same as that term is defined in Section 
41-1a-102
.
(51)
(52)
"Operator" means:
(a)
a human driver, as defined in Section 
41-26-102.1
, that operates a vehicle; or
(b)
an automated driving system, as defined in Section 
41-26-102.1
, that operates a 
vehicle.
(52)
(53)
"Other on-track equipment" means a railroad car, hi-rail vehicle, rolling stock, or 
other device operated, alone or coupled with another device, on stationary rails.
(53)
(54)
(a)
"Park" or "parking" means the standing of a vehicle, whether the vehicle is 
occupied or not.
(b)
"Park" or "parking" does not include:
(i)
the standing of a vehicle temporarily for the purpose of and while actually 
engaged in loading or unloading property or passengers; or
(ii)
a motor vehicle with an engaged automated driving system that has achieved a 
minimal risk condition, as those terms are defined in Section 
41-26-102.1
.
(54)
(55)
"Peace officer" means a peace officer authorized under Title 53, Chapter 13, 
Peace Officer Classifications, to direct or regulate traffic or to make arrests for 
violations of traffic laws.
(55)
(56)
"Pedestrian" means a person traveling:
(a)
on foot; or
(b)
in a wheelchair.
(56)
(57)
"Pedestrian traffic-control signal" means a traffic-control signal used to regulate 
pedestrians.
(57)
(58)
"Person" means a natural person, firm, copartnership, association, corporation, 
business trust, estate, trust, partnership, limited liability company, association, joint 
venture, governmental agency, public corporation, or any other legal or commercial 
entity.
(58)
(59)
"Pole trailer" means a vehicle without motive power:
(a)
designed to be drawn by another vehicle and attached to the towing vehicle by means 
of a reach, or pole, or by being boomed or otherwise secured to the towing vehicle; 
and
(b)
that is ordinarily used for transporting long or irregular shaped loads including poles, 
pipes, or structural members generally capable of sustaining themselves as beams 
between the supporting connections.
(59)
(60)
"Private road or driveway" means every way or place in private ownership and 
used for vehicular travel by the owner and those having express or implied permission 
from the owner, but not by other persons.
(60)
(61)
"Programmable electric assisted bicycle" means an electric assisted bicycle with 
capability to switch or be programmed to function as a class 1 electric assisted bicycle, 
class 2 electric assisted bicycle, or class 3 electric assisted bicycle, provided that the 
electric assisted bicycle fully conforms with the respective requirements of each class of 
electric assisted bicycle when operated in that mode.
(61)
(62)
"Railroad" means a carrier of persons or property upon cars operated on 
stationary rails.
(62)
(63)
"Railroad sign or signal" means a sign, signal, or device erected by authority of a 
public body or official or by a railroad and intended to give notice of the presence of 
railroad tracks or the approach of a railroad train.
(63)
(64)
"Railroad train" means a locomotive propelled by any form of energy, coupled 
with or operated without cars, and operated upon rails.
(64)
(65)
"Restored-modified vehicle" means the same as the term defined in Section 
41-1a-102
.
(65)
(66)
"Right-of-way" means the right of one vehicle or pedestrian to proceed in a 
lawful manner in preference to another vehicle or pedestrian approaching under 
circumstances of direction, speed, and proximity that give rise to danger of collision 
unless one grants precedence to the other.
(66)
(67)
(a)
"Roadway" means that portion of highway improved, designed, or 
ordinarily used for vehicular travel.
(b)
"Roadway" does not include the sidewalk, berm, or shoulder, even though any of 
them are used by persons riding bicycles or other human-powered vehicles.
(c)
"Roadway" refers to any roadway separately but not to all roadways collectively, if a 
highway includes two or more separate roadways.
(67)
(68)
"Safety zone" means the area or space officially set apart within a roadway for 
the exclusive use of pedestrians and that is protected, marked, or indicated by adequate 
signs as to be plainly visible at all times while set apart as a safety zone.
(68)
(69)
(a)
"School bus" means a motor vehicle that:
(i)
complies with the color and identification requirements of the most recent edition 
of "Minimum Standards for School Buses"; and
(ii)
is used to transport school children to or from school or school activities.
(b)
"School bus" does not include a vehicle operated by a common carrier in 
transportation of school children to or from school or school activities.
(69)
(70)
(a)
"Semitrailer" means a vehicle with or without motive power:
(i)
designed for carrying persons or property and for being drawn by a motor vehicle; 
and
(ii)
constructed so that some part of its weight and that of its load rests on or is 
carried by another vehicle.
(b)
"Semitrailer" does not include a pole trailer.
(70)
(71)
"Shoulder area" means:
(a)
that area of the hard-surfaced highway separated from the roadway by a pavement 
edge line as established in the current approved "Manual on Uniform Traffic Control 
Devices"; or
(b)
that portion of the road contiguous to the roadway for accommodation of stopped 
vehicles, for emergency use, and for lateral support.
(71)
(72)
"Sidewalk" means that portion of a street between the curb lines, or the lateral 
lines of a roadway, and the adjacent property lines intended for the use of pedestrians.
(72)
(73)
(a)
"Soft-surface trail" means a marked trail surfaced with sand, rock, or dirt 
that is designated for the use of a bicycle.
(b)
"Soft-surface trail" does not mean a trail:
(i)
where the use of a motor vehicle or an electric assisted bicycle is prohibited by a 
federal law, regulation, or rule; or
(ii)
located in whole or in part on land granted to the state or a political subdivision 
subject to a conservation easement that prohibits the use of a motorized vehicle.
(73)
(74)
"Solid rubber tire" means a tire of rubber or other resilient material that does not 
depend on compressed air for the support of the load.
(74)
(75)
"Stand" or "standing" means the temporary halting of a vehicle, whether 
occupied or not, for the purpose of and while actually engaged in receiving or 
discharging passengers.
(75)
(76)
"Stop" when required means complete cessation from movement.
(76)
(77)
"Stop" or "stopping" when prohibited means any halting even momentarily of a 
vehicle, whether occupied or not, except when:
(a)
necessary to avoid conflict with other traffic; or
(b)
in compliance with the directions of a peace officer or traffic-control device.
(77)
(78)
"Street-legal all-terrain vehicle" or "street-legal ATV" means an all-terrain type I 
vehicle, all-terrain type II vehicle, or all-terrain type III vehicle, 
or an off-highway 
motorcycle, 
that is modified to meet the requirements of Section 
41-6a-1509
 to operate 
on highways in the state in accordance with Section 
41-6a-1509
.
(78)
(79)
"Street-legal novel vehicle" means a vehicle registered as a novel vehicle under 
Section 
41-27-201
 that is modified to meet the requirements of Section 
41-6a-1509
 to 
operate on highways in the state in accordance with 
with 
Section 
41-6a-1509
.
(79)
(80)
"Tow truck operator" means the same as that term is defined in Section 
72-9-102
.
(80)
(81)
"Tow truck motor carrier" means the same as that term is defined in Section 
72-9-102
.
(81)
(82)
"Traffic" means pedestrians, ridden or herded animals, vehicles, and other 
conveyances either singly or together while using any highway for the purpose of travel.
(82)
(83)
"Traffic signal preemption device" means an instrument or mechanism designed, 
intended, or used to interfere with the operation or cycle of a traffic-control signal.
(83)
(84)
"Traffic-control device" means a sign, signal, marking, or device not inconsistent 
with this chapter placed or erected by a highway authority for the purpose of regulating, 
warning, or guiding traffic.
(84)
(85)
"Traffic-control signal" means a device, whether manually, electrically, or 
mechanically operated, by which traffic is alternately directed to stop and permitted to 
proceed.
(85)
(86)
(a)
"Trailer" means a vehicle with or without motive power designed for 
carrying persons or property and for being drawn by a motor vehicle and constructed 
so that no part of its weight rests upon the towing vehicle.
(b)
"Trailer" does not include a pole trailer.
(86)
(87)
"Truck" means a motor vehicle designed, used, or maintained primarily for the 
transportation of property.
(87)
(88)
"Truck tractor" means a motor vehicle:
(a)
designed and used primarily for drawing other vehicles; and
(b)
constructed to carry a part of the weight of the vehicle and load drawn by the truck 
tractor.
(88)
(89)
"Two-way left turn lane" means a lane:
(a)
provided for vehicle operators making left turns in either direction;
(b)
that is not used for passing, overtaking, or through travel; and
(c)
that has been indicated by a lane traffic-control device that may include lane 
markings.
(89)
(90)
"Urban district" means the territory contiguous to and including any street, in 
which structures devoted to business, industry, or dwelling houses are situated at 
intervals of less than 100 feet, for a distance of a quarter of a mile or more.
(90)
(91)
"Vehicle" means a device in, on, or by which a person or property is or may be 
transported or drawn on a highway, except a mobile carrier, as defined in Section 
41-6a-1120
, or a device used exclusively on stationary rails or tracks.
Section 8, Section 
41-6a-1509
 is amended to read:
41-6a-1509
Effective 
05/07/25
. Street-legal all-terrain vehicle -- Operation on 
highways -- Registration and licensing requirements -- Equipment requirements.
(1)
(a)
Except as provided in Subsection (1)(b), an individual may operate an all-terrain 
type I vehicle, all-terrain type II vehicle, or all-terrain type III vehicle, 
or an 
off-highway motorcycle, 
that meets the requirements of this section as a street-legal 
ATV on a street or highway.
(b)
An individual may not operate an all-terrain type I vehicle, all-terrain type II vehicle, 
or all-terrain type III vehicle
, or an off-highway motorcycle,
 as a street-legal ATV on 
a highway if:
(i)
the highway is an interstate system as defined in Section 
72-1-102
; or
(ii)
the highway is in a county of the first class and both of the following criterion is 
met:
(A)
the highway is near a grade separated portion of the highway; and
(B)
the highway has a posted speed limit higher than 50 miles per hour.
(c)
Nothing in this section authorizes the operation of a street-legal ATV in an area that 
is not open to motor vehicle use.
(2)
(a)
Except as provided in Subsection (2)(b), an individual may operate a vehicle that 
is registered as a novel vehicle on a street or highway, if the vehicle meets the 
requirements of this section as a street-legal novel vehicle.
(b)
An individual may not operate a vehicle registered as a novel vehicle as a street-legal 
novel vehicle on a highway if:
(i)
the highway is an interstate system as defined in Section 
72-1-102
; or
(ii)
the highway is in a county of the first class and both of the following criterion are 
met:
(A)
the highway is near a grade separated portion of the highway; and
(B)
the highway has a posted speed limit higher than 50 miles per hour.
(c)
Nothing in this section authorizes the operation of a street-legal novel vehicle in an 
area that is not open to motor vehicle use.
(3)
A street-legal ATV shall comply with Section 
59-2-405.2
, Subsection 
41-1a-205
(1), 
Subsection 
53-8-205
(1)(b), and the same requirements as:
(a)
a motorcycle for:
(i)
traffic rules under this chapter;
(ii)
titling, odometer statement, vehicle identification, license plates, and registration, 
excluding registration fees, under Chapter 1a, Motor Vehicle Act; and
(iii)
the county motor vehicle emissions inspection and maintenance programs under 
Section 
41-6a-1642
;
(b)
a motor vehicle for:
(i)
driver licensing under Title 53, Chapter 3, Uniform Driver License Act; and
(ii)
motor vehicle insurance under Chapter 12a, Financial Responsibility of Motor 
Vehicle Owners and Operators Act; and
(c)
an all-terrain type I or type II vehicle
, or an off-highway motorcycle,
 for off-highway 
vehicle provisions under Chapter 22, Off-highway Vehicles, and Chapter 3, Motor 
Vehicle Business Regulation Act, unless otherwise specified in this section.
(4)
A street-legal novel vehicle shall comply with Subsection 
41-1a-205
(1), Subsection 
53-8-205
(1)(b), and the requirements for registration as a novel vehicle under Section 
41-27-201
.
(5)
(a)
The owner of an all-terrain type I vehicle 
or an off-highway motorcycle 
being 
operated as a street-legal ATV shall ensure that the vehicle is equipped with:
(i)
one or more headlamps that meet the requirements of Section 
41-6a-1603
;
(ii)
one or more tail lamps;
(iii)
a tail lamp or other lamp constructed and placed to illuminate the registration 
plate with a white light;
(iv)
one or more red reflectors on the rear;
(v)
one or more stop lamps on the rear;
(vi)
amber or red electric turn signals, one on each side of the front and rear;
(vii)
a braking system, other than a parking brake, that meets the requirements of 
Section 
41-6a-1623
;
(viii)
a horn or other warning device that meets the requirements of Section 
41-6a-1625
;
(ix)
a muffler and emission control system that meets the requirements of Section 
41-6a-1626
;
(x)
rearview mirrors on the right and left side of the driver in accordance with Section 
41-6a-1627
;
(xi)
a windshield, unless the operator wears eye protection while operating the 
vehicle;
(xii)
a speedometer, illuminated for nighttime operation;
(xiii)
for vehicles designed by the manufacturer for carrying one or more passengers, 
a seat designed for passengers; and
(xiv)
tires that:
(A)
are not larger than the tires that the all-terrain vehicle manufacturer made 
available for the all-terrain vehicle model; and
(B)
have at least 2/32 inches or greater tire tread.
(b)
The owner of an all-terrain type II vehicle or all-terrain type III vehicle being 
operated as a street-legal all-terrain vehicle or of a vehicle registered as a novel 
vehicle being operated as a street-legal novel vehicle shall ensure that the vehicle is 
equipped with:
(i)
two headlamps that meet the requirements of Section 
41-6a-1603
;
(ii)
two tail lamps;
(iii)
a tail lamp or other lamp constructed and placed to illuminate the registration 
plate with a white light;
(iv)
one or more red reflectors on the rear;
(v)
two stop lamps on the rear;
(vi)
amber or red electric turn signals, one on each side of the front and rear;
(vii)
a braking system, other than a parking brake, that meets the requirements of 
Section 
41-6a-1623
;
(viii)
a horn or other warning device that meets the requirements of Section 
41-6a-1625
;
(ix)
a muffler and emission control system that meets the requirements of Section 
41-6a-1626
;
(x)
rearview mirrors on the right and left side of the driver in accordance with Section 
41-6a-1627
;
(xi)
a windshield, unless the operator wears eye protection while operating the 
vehicle;
(xii)
a speedometer, illuminated for nighttime operation;
(xiii)
for vehicles designed by the manufacturer for carrying one or more passengers, 
a seat designed for passengers;
(xiv)
for vehicles with side-by-side or tandem seating, seatbelts for each vehicle 
occupant;
(xv)
a seat with a height between 20 and 40 inches when measured at the forward 
edge of the seat bottom; and
(xvi)
tires that:
(A)
do not exceed 44 inches in height; and
(B)
have at least 2/32 inches or greater tire tread.
(c)
The owner of a street-legal all-terrain vehicle is not required to equip the vehicle with 
wheel covers, mudguards, flaps, or splash aprons.
(6)
(a)
Subject to the requirements of Subsection (6)(b), an operator of a street-legal 
all-terrain vehicle, when operating a street-legal all-terrain vehicle on a highway, may 
not exceed the lesser of:
(i)
the posted speed limit; or
(ii)
50 miles per hour.
(b)
An operator of a street-legal all-terrain vehicle, when operating a street-legal 
all-terrain vehicle on a highway with a posted speed limit higher than 50 miles per 
hour, shall:
(i)
operate the street-legal all-terrain vehicle on the extreme right hand side of the 
roadway; and
(ii)
equip the street-legal all-terrain vehicle with a reflector or reflective tape to the 
front and back of both sides of the vehicle.
(7)
(a)
Subject to the requirements of Subsection (7)(b), an operator of a street-legal 
novel vehicle, when operating as a street-legal novel vehicle on a highway, may not 
exceed the lesser of:
(i)
the posted speed limit; or
(ii)
50 miles per hour.
(b)
An operator of a street-legal novel vehicle, when operating a street-legal novel 
vehicle on a highway with a posted speed limit higher than 50 miles per hour, shall:
(i)
operate the street-legal novel vehicle on the extreme right hand side of the 
roadway; and
(ii)
equip the street-legal novel vehicle with a reflector or reflective tape to the front 
and back of both sides of the vehicle.
(8)
(a)
A nonresident operator of an off-highway vehicle that is authorized to be operated 
on the highways of another state has the same rights and privileges as a street-legal 
ATV or street-legal novel vehicle that is granted operating privileges on the 
highways of this state, subject to the restrictions under this section and rules made by 
the Division of Outdoor Recreation, after notifying the Outdoor Adventure 
Commission, if the other state offers reciprocal operating privileges to Utah residents.
(b)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
Division of Outdoor Recreation, after notifying the Outdoor Adventure Commission, 
shall establish eligibility requirements for reciprocal operating privileges for 
nonresident users granted under Subsection (8)(a).
(9)
Nothing in this chapter restricts the owner of an off-highway vehicle from operating the 
off-highway vehicle in accordance with Section 
41-22-10.5
.
(10)
A violation of this section is an infraction.
Section 9, Section 
41-12a-804
 is amended to read:
41-12a-804
Effective 
05/07/25
. Notice -- Proof -- Revocation of registration -- 
False statements -- Penalties -- Exemptions -- Sales tax enforcement.
(1)
If
Subject to Subsection 
(3)
, if
 the comparison under Section 
41-12a-803
 shows that a 
motor vehicle 
or motorboat 
is not insured for three consecutive months, 
or a motorboat 
is not insured for two consecutive months, 
the Motor Vehicle Division shall direct that 
the designated agent provide notice to the owner of the motor vehicle or motorboat that 
the owner has 15 days to provide:
(a)
proof of owner's or operator's security in a form allowed under Subsection 
41-12a-303.2
(2); or
(b)
proof of exemption from the owner's or operator's security requirements.
(2)
If 
Subject to Subsection 
(3)
, if 
an owner of a motor vehicle or motorboat fails to 
provide satisfactory proof of owner's or operator's security to the designated agent, the 
designated agent shall:
(a)
provide a second notice to the owner of the motor vehicle or motorboat that the 
owner now has 15 days to provide:
(i)
proof of owner's or operator's security in a form allowed under Subsection 
41-12a-303.2
(2); or
(ii)
proof of exemption from the owner's or operator's security requirements;
(b)
for each notice provided, indicate information relating to the owner's failure to 
provide proof of owner's or operator's security in the database; and
(c)
provide this information to state and local law enforcement agencies as requested in 
accordance with the provisions under Section 
41-12a-805
.
(3)
(a)
Except as provided in Subsection (3)(b), for a motorboat, Subsections 
(1)
 and (2) 
only apply during the months of April through October.
(b)
For a motorboat, the designated agent shall comply with the requirement described in 
Subsection 
(2)(c)
 year-round.
(c)
For a notice required under Subsection 
(1)
 for a motorboat, the requirement for the 
Motor Vehicle Division and the designated agent to send notice begins on January 1, 
2026.
(3)
(4)
(a)
The Motor Vehicle Division:
(a)
(i)
shall revoke the registration upon receiving notification under Subsection 
41-1a-110
(2);
(b)
(ii)
shall provide appropriate notices of the revocation, the legal consequences of 
operating a vehicle with revoked registration and without owner's or operator's 
security, and instructions on how to get the registration reinstated; and
(c)
(iii)
may direct the designated agent to provide the notices under this Subsection 
(3)
(4)(a)
.
(b)
For a motorboat, Subsection 
(4)(a)
 only applies during the months of April through 
October.
(4)
(5)
Any action by the Motor Vehicle Division to revoke the registration of a motor 
vehicle or motorboat under this section may be in addition to an action by a law 
enforcement agency to impose the penalties under Section 
41-12a-302
 or 
41-12a-303.2
.
(5)
(6)
(a)
A person may not provide a false or fraudulent statement to the Motor 
Vehicle Division or designated agent.
(b)
In addition to any other penalties, a person who violates Subsection 
(5)(a)
(6)(a)
 is 
guilty of a class B misdemeanor.
(6)
(7)
The department and the Motor Vehicle Division shall direct the designated agent to 
exempt from this section a farm truck that:
(a)
meets the definition of a farm truck under Section 
41-1a-102
; and
(b)
is registered as a farm truck under Title 41, Chapter 1a, Motor Vehicle Act.
(7)
(8)
This part does not affect other actions or penalties that may be taken or imposed for 
violation of the owner's and operator's security requirements of this chapter.
(8)
(9)
If a comparison under Section 
41-12a-803
 shows that a motor vehicle or motorboat 
may not be in compliance with motor vehicle or motorboat registration or sales and use 
tax laws, the Motor Vehicle Division may direct that the designated agent provide notice 
to the owner of a motor vehicle or motorboat that information exists which indicates the 
possible violation.
Section 10, Section 
41-22-2
 is amended to read:
41-22-2
Effective 
05/07/25
. Definitions.
As used in this chapter:
(1)
"Advisory council" means an advisory council appointed by the Division of Outdoor 
Recreation that has within the advisory council's duties advising on policies related to 
the use of off-highway vehicles.
(2)
"All-terrain type I vehicle" means any motor vehicle 52 inches or less in width, having 
an unladen dry weight of 1,500 pounds or less, traveling on three or more low pressure 
tires, having a seat designed to be straddled by the operator, and designed for or capable 
of travel over unimproved terrain.
(3)
(a)
"All-terrain type II vehicle" means any motor vehicle 80 inches or less in width, 
traveling on four or more low pressure tires, having a steering wheel, non-straddle 
seating, a rollover protection system, and designed for or capable of travel over 
unimproved terrain, and is:
(i)
an electric-powered vehicle; or
(ii)
a vehicle powered by an internal combustion engine and has an unladen dry 
weight of 3,500 pounds or less.
(b)
"All-terrain type II vehicle" does not include golf carts, any vehicle designed to carry 
a person with a disability, any vehicle not specifically designed or modified primarily 
for recreational use on unimproved terrain, or farm tractors as defined under Section 
41-1a-102
.
(4)
(a)
"All-terrain type III vehicle" means any other motor vehicle, not defined in 
Subsection (2), (3), (12), or 
(22)
(23)
, designed for or capable of travel over 
unimproved terrain.
(b)
"All-terrain type III vehicle" does not include golf carts, any vehicle designed to 
carry a person with a disability, any vehicle not specifically designed or modified 
primarily for recreational use on unimproved terrain, or farm tractors as defined 
under Section 
41-1a-102
.
(5)
"Commission" means the Outdoor Adventure Commission.
(6)
"Cross-country" means across natural terrain and off an existing highway, road, route, 
or trail.
(7)
"Dealer" means a person engaged in the business of selling off-highway vehicles at 
wholesale or retail.
(8)
"Division" means the Division of Outdoor Recreation.
(9)
"Low pressure tire" means any pneumatic tire six inches or more in width designed for 
use on wheels with rim diameter of 14 inches or less and utilizing an operating pressure 
of 10 pounds per square inch or less as recommended by the vehicle manufacturer.
(10)
"Manufacturer" means a person engaged in the business of manufacturing off-highway 
vehicles.
(11)
(a)
"Motor vehicle" means every vehicle which is self-propelled.
(b)
"Motor vehicle" includes an off-highway vehicle.
(12)
"Motorcycle" means every motor vehicle having a saddle for the use of the operator 
and designed to travel on not more than two tires.
(13)
"Off-highway implement of husbandry" means every all-terrain type I vehicle, 
all-terrain type II vehicle, all-terrain type III vehicle, 
off-highway
 motorcycle, or 
snowmobile that is used by the owner or the owner's agent for agricultural operations.
(14)
"Off-highway motorcycle" means an off-highway vehicle that is a motorcycle and is 
designed for use primarily off-highway.
(14)
(15)
"Off-highway vehicle" means any snowmobile, all-terrain type I vehicle, 
all-terrain type II vehicle, all-terrain type III vehicle, or 
off-highway 
motorcycle.
(15)
(16)
"Operate" means to control the movement of or otherwise use an off-highway 
vehicle.
(16)
(17)
"Operator" means the person who is in actual physical control of an off-highway 
vehicle.
(17)
(18)
"Organized user group" means an off-highway vehicle organization incorporated 
as a nonprofit corporation in the state under Title 16, Chapter 6a, Utah Revised 
Nonprofit Corporation Act, for the purpose of promoting the interests of off-highway 
vehicle recreation.
(18)
(19)
"Owner" means a person, other than a person with a security interest, having a 
property interest or title to an off-highway vehicle and entitled to the use and possession 
of that vehicle.
(19)
(20)
"Public land" means land owned or administered by any federal or state agency 
or any political subdivision of the state.
(20)
(21)
"Register" means the act of assigning a registration number to an off-highway 
vehicle.
(21)
(22)
"Roadway" is used as defined in Section 
41-6a-102
.
(22)
(23)
"Snowmobile" means any motor vehicle designed for travel on snow or ice and 
steered and supported in whole or in part by skis, belts, cleats, runners, or low pressure 
tires, and equipped with a saddle or seat for the use of the rider.
(23)
(24)
"Street or highway" means the entire width between boundary lines of every way 
or place of whatever nature, when any part of it is open to the use of the public for 
vehicular travel.
(24)
(25)
"Street-legal all-terrain vehicle" or "street-legal ATV" has the same meaning as 
defined in Section 
41-6a-102
.
Section 11, Section 
41-22-3
 is amended to read:
41-22-3
Effective 
05/07/25
. Registration of vehicles -- Application -- Issuance of 
sticker and card -- Proof of property tax payment -- Records.
(1)
(a)
Unless exempted under Section 
41-22-9
, a person may not operate or place and an 
owner may not give another person permission to operate or place any off-highway 
vehicle on any public land, trail, street, or highway in this state unless the 
off-highway vehicle is registered under this chapter for the current year.
(b)
Unless exempted under Section 
41-22-9
, a dealer may not sell an off-highway 
vehicle which can be used on any public land, trail, street, or highway in this state, 
unless the off-highway vehicle is registered or is in the process of being registered 
under this chapter for the current year.
(c)
Unless specifically provided in this chapter, the division shall administer license 
plates, decals, and registration of off-highway vehicles in accordance with Chapter 
1a, Motor Vehicle Act.
(2)
(a)
The owner of an off-highway vehicle subject to registration under this chapter 
shall apply to the Motor Vehicle Division for registration on forms approved by the 
Motor Vehicle Division.
(b)
An owner of an off-highway vehicle may apply for automatic registration renewal as 
described in Section 
41-1a-216
.
(3)
Each application for registration of an off-highway vehicle shall be accompanied by:
(a)
evidence of ownership, a title, or a manufacturer's certificate of origin, and a bill of 
sale showing ownership, make, model, horsepower or displacement, and serial 
number;
(b)
the past registration card; or
(c)
the fee for a duplicate.
(4)
(a)
(i)
Beginning on January 1, 2023, except as provided in Subsection (4)(e), the 
first time an off-highway vehicle is registered, the Motor Vehicle Division shall 
issue one off-highway vehicle license plate, a registration decal, and a registration 
card.
(ii)
If an off-highway vehicle has been registered previously in this state but has not 
been issued an off-highway vehicle license plate, beginning on January 1, 2023, 
upon application for registration renewal, the Motor Vehicle Division shall issue 
one off-highway vehicle license plate, a registration decal, and a registration card.
(b)
Upon each annual registration, the Motor Vehicle Division shall issue a registration 
decal and a registration card for each off-highway vehicle registered.
(c)
The off-highway vehicle license plate:
(i)
shall contain a unique five-digit number, using numbers, letters, or a combination 
of numbers and letters, to identify the off-highway vehicle for which it is issued;
(ii)
shall be affixed to the rear of the off-highway vehicle for which it is issued in a 
plainly visible and upright position as prescribed by rule of the division under 
Section 
41-22-5.1
;
(iii)
shall be maintained free of foreign materials and in a condition to be clearly 
legible;
(iv)
shall be a distinct tan color with black lettering to identify the license plate as an 
off-highway vehicle license plate;
(v)
shall have a location to attach the registration decal; and
(vi)
may not be a personalized license plate or a special group license plate.
(d)
(i)
At all times, proof of registration shall be kept with the off-highway vehicle 
and shall be available for inspection by a law enforcement officer.
(ii)
An individual may show proof of registration by displaying:
(A)
a digital copy or photograph of the registration card on a mobile electronic 
device;
(B)
proof of registration on a mobile electronic device through a mobile 
application approved by the relevant state agency; or
(C)
an original registration card issued by the Motor Vehicle Division.
(e)
An off-highway vehicle that is 
a
an off-highway
 motorcycle or a snowmobile is:
(i)
not required to obtain or display an off-highway vehicle license plate; and
(ii)
required to obtain and display an off-highway vehicle registration sticker.
(5)
(a)
Except as provided by Subsection (5)(c), an applicant for a registration card and 
registration decal shall provide the Motor Vehicle Division a certificate, described 
under Subsection (5)(b), from the county assessor of the county in which the 
off-highway vehicle has situs for taxation.
(b)
The certificate required under Subsection (5)(a) shall state one of the following:
(i)
the property tax on the off-highway vehicle for the current year has been paid;
(ii)
in the county assessor's opinion, the tax is a lien on real property sufficient to 
secure the payment of the tax; or
(iii)
the off-highway vehicle is exempt by law from payment of property tax for the 
current year.
(c)
An off-highway vehicle for which an off-highway implement of husbandry sticker 
has been issued in accordance with Section 
41-22-5.5
 is:
(i)
exempt from the requirement under this Subsection (5);
(ii)
not required to obtain or purchase an off-highway vehicle license plate; and
(iii)
required to obtain and display an off-highway vehicle registration sticker.
(6)
(a)
All records of the division made or kept under this section shall be classified by 
the Motor Vehicle Division in the same manner as motor vehicle records are 
classified under Section 
41-1a-116
.
(b)
Division records are available for inspection in the same manner as motor vehicle 
records under Section 
41-1a-116
.
(7)
A violation of this section is an infraction.
Section 12, Section 
41-22-5.5
 is amended to read:
41-22-5.5
Effective 
05/07/25
. Off-highway husbandry vehicles.
(1)
(a)
(i)
The owner of an all-terrain type I vehicle, 
off-highway 
motorcycle, 
all-terrain type II vehicle, all-terrain type III vehicle, or snowmobile used for 
agricultural purposes may apply to the Motor Vehicle Division for an off-highway 
implement of husbandry sticker.
(ii)
Each application under Subsection 
(1)(a)(i)
 shall be accompanied by:
(A)
evidence of ownership;
(B)
a title or a manufacturer's certificate of origin; and
(C)
a signed statement certifying that the off-highway vehicle is used for 
agricultural purposes.
(iii)
The owner shall receive an off-highway implement of husbandry sticker upon 
production of:
(A)
the documents required under this Subsection 
(1)
; and
(B)
payment of an off-highway implement of husbandry sticker fee established by 
the division, after notifying the commission, not to exceed $10.
(b)
If the vehicle is also used for recreational purposes on public lands, trails, streets, or 
highways, it shall also be registered under Section 
41-22-3
.
(c)
The off-highway implement of husbandry sticker shall be displayed in a manner 
prescribed by the division and shall identify the all-terrain type I vehicle, 
off-highway 
motorcycle, all-terrain type II vehicle, all-terrain type III vehicle, or snowmobile as 
an off-highway implement of husbandry.
(2)
The off-highway implement of husbandry sticker is valid only for the life of the 
ownership of the all-terrain type I vehicle, 
off-highway 
motorcycle, all-terrain type II 
vehicle, all-terrain type III vehicle, or snowmobile and is not transferable.
(3)
The off-highway implement of husbandry sticker is valid for an all-terrain type I 
vehicle, 
off-highway 
motorcycle, all-terrain type II vehicle, all-terrain type III vehicle, 
or snowmobile that is being operated adjacent to a roadway:
(a)
when the all-terrain type I vehicle, 
off-highway 
motorcycle, all-terrain type II 
vehicle, all-terrain type III vehicle, or snowmobile is only being used to travel from 
one parcel of land owned, operated, permitted, or leased for agricultural purposes by 
the owner of the vehicle to another parcel of land owned, operated, permitted, or 
leased for agricultural purposes by the owner; and
(b)
when this operation is necessary for the furtherance of agricultural purposes.
(4)
If the operation of an off-highway implement of husbandry adjacent to a roadway is 
impractical, it may be operated on the roadway if the operator exercises due care 
towards conventional motor vehicle traffic.
(5)
It is unlawful to operate an off-highway implement of husbandry along, across, or 
within the boundaries of an interstate freeway.
(6)
A violation of this section is an infraction.
Section 13, Section 
41-22-10.7
 is amended to read:
41-22-10.7
Effective 
05/07/25
. Vehicle equipment requirements -- Rulemaking 
-- Exceptions.
(1)
Except as provided under Subsection 
(3)
, an off-highway vehicle shall be equipped with:
(a)
brakes adequate to control the movement of and to stop and hold the vehicle under 
normal operating conditions;
(b)
headlights and taillights when operated between sunset and sunrise;
(c)
a noise control device and except for a snowmobile, a spark arrestor device; and
(d)
when operated on sand dunes designated by the division, a safety flag that is:
(i)
red or orange in color;
(ii)
a minimum of six by 12 inches; and
(iii)
attached to:
(A)
the off-highway vehicle so that the safety flag is at least eight feet above the 
surface of level ground; or
(B)
the protective headgear of a person operating 
a
an off-highway
 motorcycle so 
that the safety flag is at least 18 inches above the top of the person's head.
(2)
A violation of Subsection 
(1)
 is an infraction.
(3)
In accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the 
division may make rules, after notifying the commission, which set standards for the 
equipment and which designate sand dunes where safety flags are required under 
Subsection 
(1)
.
(4)
An off-highway implement of husbandry used only in agricultural operations and not 
operated on a highway, is exempt from the provisions of this section.
Section 14, Section 
41-22-10.8
 is amended to read:
41-22-10.8
Effective 
05/07/25
. Protective headgear requirements -- Owner duty 
-- Penalty for violation.
(1)
A person under the age of 18 may not operate or ride on 
all-terrain type I vehicles, 
snowmobiles, or motorcycles
an all-terrain type I vehicle, a snowmobile, or an 
off-highway motorcycle
 on public land unless the person is wearing a properly fitted and 
fastened, United States Department of Transportation safety-rated protective headgear 
designed for motorized vehicle use.
(2)
The owner of an off-highway vehicle or any other person may not give permission to a 
person who is under 18 years 
of age
old
 to operate or ride on an off-highway vehicle in 
violation of this section.
(3)
An operator and passengers of off-highway implements of husbandry operated in the 
manner prescribed by Subsections 
41-22-5.5(3)
 and 
(4)
 are exempt from the 
requirements of this section.
(4)
Any person convicted of violations of this section is guilty of an infraction and shall be 
fined not more than $50 per offense.
(5)
A court shall waive $8 of a fine charged for a violation of 
Title 41, Chapter 22, 
Off-highway Vehicles
, to a person operating an off-highway vehicle on public land if 
the person was:
(a)
18 years 
of age
old
 or older at the time of operation; and
(b)
wearing protective headgear that complies with the requirements described under 
Subsection 
(1)
 at the time of operation.
(6)
The failure to wear protective headgear:
(a)
does not constitute contributory or comparative negligence on the part of a person 
seeking recovery for injuries; and
(b)
may not be introduced as evidence in any civil litigation on the issue of negligence, 
injuries, or the mitigation of damages.
(7)
Notwithstanding Subsection 
(5)
, a court may not waive $8 of a fine charged to a person 
operating an off-highway vehicle on public land for a driving under the influence 
violation of Section 
41-6a-502
.
Section 15, Section 
51-9-902
 is amended to read:
51-9-902
Effective 
07/01/26
. Outdoor Adventure Infrastructure Restricted 
Account.
(1)
There is created within the General Fund a restricted account known as the "Outdoor 
Adventure Infrastructure Restricted Account."
(2)
The account shall consist of:
(a)
money deposited into the account under Subsection 
59-12-103
(15)
59-12-103(4)
(h)
; 
and
(b)
interest and earnings on money in the account.
(3)
Subject to appropriation from the Legislature, money from the account shall be used for:
(a)
new construction of outdoor recreation infrastructure;
(b)
upgrades of outdoor recreation infrastructure;
(c)
the replacement of or structural improvements to outdoor recreation infrastructure;
(d)
the acquisition of land, a right-of-way, or easement used in relationship to outdoor 
recreation infrastructure; 
(e)
providing access from state highways, as defined in Section 
72-1-102
, to outdoor 
recreation infrastructure;
(f)
the costs associated with bringing new construction or upgrades of outdoor
recreation infrastructure into environmental compliance;
(g)
strategic planning related to the development of outdoor recreation infrastructure; or
(h)
facilitating avalanche safety forecasting to protect the public in relation to outdoor 
recreation infrastructure.
(4)
For each fiscal year, beginning with fiscal year 2023-2024, the Division of Finance 
shall, subject to appropriation by the Legislature, distribute money from the Outdoor 
Adventure Infrastructure Restricted Account as follows:
(a)
at least 15% to the Department of Natural Resources - Division of State Parks - 
Capital, to be expended using the department's existing prioritization process for 
capital projects in state parks described in Subsection (3);
(b)
at least 22% to the Department of Natural Resources - Division of Outdoor 
Recreation - Capital, to be expended for competitive Recreation Restoration 
Infrastructure grants or Outdoor Recreational Infrastructure grants for outdoor 
recreation capital projects and related maintenance expenses, where maintenance 
expenses do not exceed 15% of the appropriation; and
(c)
at least 53% to the Department of Natural Resources - Division of Outdoor 
Recreation - Capital, to be expended for larger outdoor recreation infrastructure 
projects described in Subsection (3) as recommended to the Legislature by the 
Outdoor Adventure Commission.
(5)
If the Legislature appropriates money to the Department of Transportation from the 
account, the Transportation Commission, created in Section 
72-1-301
, shall prioritize 
projects and determine funding levels in accordance with Subsection 
72-1-303
(1)(a) 
based on recommendations of the Department of Transportation.
Section 16, Section 
53-2a-1102
 is amended to read:
53-2a-1102
Effective 
07/01/26
. Search and Rescue Financial Assistance 
Program -- Uses -- Rulemaking -- Distribution.
(1)
As used in this section:
(a)
"Assistance card program" means the Utah Search and Rescue Assistance Card 
Program created within this section.
(b)
"Card" means the Search and Rescue Assistance Card issued under this section to a 
participant.
(c)
"Participant" means an individual, family, or group who is registered pursuant to this 
section as having a valid card at the time search, rescue, or both are provided.
(d)
"Program" means the Search and Rescue Financial Assistance Program created 
within this section.
(e)
(i)
"Reimbursable base expenses" means those reasonable expenses incidental to 
search and rescue activities.
(ii)
"Reimbursable base expenses" include:
(A)
rental for fixed wing aircraft, snowmobiles, boats, and generators;
(B)
replacement and upgrade of search and rescue equipment;
(C)
training of search and rescue volunteers;
(D)
costs of providing life insurance and workers' compensation benefits for 
volunteer search and rescue team members under Section 
67-20-7.5
; and
(E)
any other equipment or expenses necessary or appropriate for conducting 
search and rescue activities.
(iii)
"Reimbursable base expenses" do not include any salary or overtime paid to an 
individual on a regular or permanent payroll, including permanent part-time 
employees of any agency of the state.
(f)
"Rescue" means search services, rescue services, or both search and rescue services.
(2)
There is created the Search and Rescue Financial Assistance Program within the 
division.
(3)
(a)
The financial program and the assistance card program shall be funded from the 
following revenue sources:
(i)
any voluntary contributions to the state received for search and rescue operations;
(ii)
money received by the state under Subsection 
(11)
 and under Sections 
23A-4-209
, 
41-22-34
, and 
73-18-24
;
(iii)
money deposited 
under 
Subsection 
59-12-103(13)
Section 
59-12-103
 as a dedicated credit for the 
sole use of the Search and Rescue Financial Assistance Program
;
(iv)
contributions deposited in accordance with Section 
41-1a-230.7
; and
(v)
appropriations made to the program by the Legislature.
(b)
Money received from the revenue sources in Subsections 
(3)(a)(i)
, 
(ii)
, and 
(iv)
, and 
90% of the money described in Subsection 
(3)(a)(iii)
, shall be deposited into the 
General Fund as a dedicated credit to be used solely for the program.
(c)
Ten percent of the money described in Subsection 
(3)(a)(iii)
 shall be deposited into 
the General Fund as a dedicated credit to be used solely to promote the assistance 
card program.
(d)
Funding for the program is nonlapsing.
(4)
Subject to Subsections 
(3)(b)
 and 
(c)
, the director shall use the money described in this 
section to reimburse counties for all or a portion of each county's reimbursable base 
expenses for search and rescue operations, subject to:
(a)
the approval of the Search and Rescue Advisory Board as provided in Section 
53-2a-1104
;
(b)
money available in the program; and
(c)
rules made under Subsection 
(7)
.
(5)
Money described in Subsection 
(3)
 may not be used to reimburse for any paid personnel 
costs or paid man hours spent in emergency response and search and rescue related 
activities.
(6)
The Legislature finds that these funds are for a general and statewide public purpose.
(7)
The division, with the approval of the Search and Rescue Advisory Board, shall make 
rules in accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, 
and consistent with this section:
(a)
specifying the costs that qualify as reimbursable base expenses;
(b)
defining the procedures of counties to submit expenses and be reimbursed;
(c)
defining a participant in the assistance card program, including:
(i)
individuals; and
(ii)
families and organized groups who qualify as participants;
(d)
defining the procedure for issuing a card to a participant;
(e)
defining excluded expenses that may not be reimbursed under the program, including 
medical expenses;
(f)
establishing the card renewal cycle for the Utah Search and Rescue Assistance Card 
Program;
(g)
establishing the frequency of review of the fee schedule;
(h)
providing for the administration of the program; and
(i)
providing a formula to govern the distribution of available money among the counties 
for uncompensated search and rescue expenses based on:
(i)
the total qualifying expenses submitted;
(ii)
the number of search and rescue incidents per county population;
(iii)
the number of victims that reside outside the county; and
(iv)
the number of volunteer hours spent in each county in emergency response and 
search and rescue related activities per county population.
(8)
(a)
The division shall, in consultation with the Division of Outdoor Recreation, 
establish the fee schedule of the Utah Search and Rescue Assistance Card Program 
under Subsection 
63J-1-504(7)
.
(b)
The division shall provide a discount of not less than 10% of the card fee under 
Subsection 
(8)(a)
 to a person who has paid a fee under Section 
23A-4-209
, 
41-22-34
, 
or 
73-18-24
 during the same calendar year in which the person applies to be a 
participant in the assistance card program.
(9)
Counties may not bill reimbursable base expenses to an individual for costs incurred for 
the rescue of an individual, if the individual is a current participant in the Utah Search 
and Rescue Assistance Card Program at the time of rescue, unless:
(a)
the rescuing county finds that the participant acted recklessly in creating a situation 
resulting in the need for the county to provide rescue services; or
(b)
the rescuing county finds that the participant intentionally created a situation 
resulting in the need for the county to provide rescue services.
(10)
(a)
There is created the Utah Search and Rescue Assistance Card Program. The 
program is located within the division.
(b)
The program may not be used to cover any expenses, such as medically related 
expenses, that are not reimbursable base expenses related to the rescue.
(11)
(a)
To participate in the program, a person shall purchase a search and rescue 
assistance card from the division by paying the fee as determined by the division in 
Subsection 
(8)
.
(b)
The money generated by the fees shall be deposited into the General Fund as a 
dedicated credit for the Search and Rescue Financial Assistance Program created in 
this section.
(c)
Participation and payment of fees by a person under Sections 
23A-4-209
, 
41-22-34
, 
and 
73-18-24
 do not constitute purchase of a card under this section.
(12)
The division shall consult with the Division of Outdoor Recreation regarding:
(a)
administration of the assistance card program; and
(b)
outreach and marketing strategies.
(13)
Pursuant to Subsection 
31A-1-103(7)
, the Utah Search and Rescue Assistance Card 
Program under this section is exempt from being considered insurance as that term is 
defined in Section 
31A-1-301
.
Section 17, Section 
59-12-102
 is amended to read:
59-12-102
Effective 
07/01/26
. 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:
(i)
annual membership dues to private organizations; or
(ii)
a lesson, including a lesson that involves as part of the lesson equipment or a 
facility listed in Subsection 
59-12-103
(1)(f).
(4)
"Affiliate" or "affiliated person" means a person that, with respect to another person:
(a)
has an ownership interest of more than 5%, whether direct or indirect, in that other 
person; or
(b)
is related to the other person because a third person, or a group of third persons who 
are affiliated persons with respect to each other, holds an ownership interest of more 
than 5%, whether direct or indirect, in the related persons.
(5)
"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.
(6)
"Agreement combined tax rate" means the sum of the tax rates:
(a)
listed under Subsection (7); and
(b)
that are imposed within a local taxing jurisdiction.
(7)
"Agreement sales and use tax" means a tax imposed under:
(a)
Subsection 
59-12-103
(2)(a)(i)(A);
(b)
Subsection 
59-12-103(2)(a)(i)(B)
;
(b)
(c)
Subsection 
59-12-103
(2)(b)(i);
(c)
(d)
Subsection 
59-12-103
(2)(c)(i);
(d)
(e)
Subsection 
59-12-103
(2)(d);
(e)
(f)
Subsection 
59-12-103
(2)(e)(i)(A)
(I)
;
(f)
(g)
Section 
59-12-204
;
(g)
(h)
Section 
59-12-401
;
(h)
(i)
Section 
59-12-402
;
(i)
(j)
Section 
59-12-402.1
;
(j)
(k)
Section 
59-12-703
;
(k)
(l)
Section 
59-12-802
;
(l)
(m)
Section 
59-12-804
;
(m)
(n)
Section 
59-12-1102
;
(n)
(o)
Section 
59-12-1302
;
(o)
(p)
Section 
59-12-1402
;
(p)
(q)
Section 
59-12-1802
;
(q)
(r)
Section 
59-12-2003
;
(r)
(s)
Section 
59-12-2103
;
(s)
(t)
Section 
59-12-2213
;
(t)
(u)
Section 
59-12-2214
;
(u)
(v)
Section 
59-12-2215
;
(v)
(w)
Section 
59-12-2216
;
(w)
(x)
Section 
59-12-2217
;
(x)
(y)
Section 
59-12-2218
;
(y)
(z)
Section 
59-12-2219
; or
(z)
(aa)
Section 
59-12-2220
.
(8)
"Aircraft" means the same as that term is defined in Section 
72-10-102
.
(9)
"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.
(10)
"Alcoholic beverage" means a beverage that:
(a)
is suitable for human consumption; and
(b)
contains .5% or more alcohol by volume.
(11)
"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.
(12)
(a)
Subject to Subsection (12)(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.
(13)
(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.
(14)
"Area agency on aging" means the same as that term is defined in Section 
26B-6-101
.
(15)
"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.
(16)
"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.
(17)
"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.
(18)
(a)
"Biomass energy" means any of the following that is used as the primary source 
of energy to produce fuel or electricity:
(i)
material from a plant or tree; or
(ii)
other organic matter that is available on a renewable basis, including:
(A)
slash and brush from forests and woodlands;
(B)
animal waste;
(C)
waste vegetable oil;
(D)
methane or synthetic gas produced at a landfill, as a byproduct of the 
treatment of wastewater residuals, or through the conversion of a waste 
material through a nonincineration, thermal conversion process;
(E)
aquatic plants; and
(F)
agricultural products.
(b)
"Biomass energy" does not include:
(i)
black liquor; or
(ii)
treated woods.
(19)
(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 (19)(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 (19)(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 (19)(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 (19)(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 (19)(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 (19)(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 (19)(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 (19)(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 (19)(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.
(20)
"Car sharing" means the same as that term is defined in Section 
13-48a-101
.
(21)
"Car-sharing program" means the same as that term is defined in Section 
13-48a-101
.
(22)
"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 (22)(a)(i).
(23)
"Certified service provider" means an agent certified:
(a)
by the governing board of the agreement; and
(b)
to perform a seller's sales and use tax functions for an agreement sales and use tax, as 
outlined in the contract between the governing board of the agreement and the 
certified service provider, other than the seller's obligation under Section 
59-12-124
to remit a tax on the seller's own purchases.
(24)
(a)
Subject to Subsection (24)(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.
(25)
"Coal-to-liquid" means the process of converting coal into a liquid synthetic fuel.
(26)
"Commercial use" means the use of gas, electricity, heat, coal, fuel oil, or other fuels 
that does not constitute industrial use under Subsection (60) or residential use under 
Subsection (115).
(27)
(a)
"Common carrier" means a person engaged in or transacting the business of 
transporting passengers, freight, merchandise, or other property for hire within this 
state.
(b)
(i)
"Common carrier" does not include a person that, at the time the person is 
traveling to or from that person's place of employment, transports a passenger to 
or from the passenger's place of employment.
(ii)
For purposes of Subsection (27)(b)(i), in accordance with Title 63G, Chapter 3, 
Utah Administrative Rulemaking Act, the commission may make rules defining 
what constitutes a person's place of employment.
(c)
"Common carrier" does not include a person that provides transportation network 
services, as defined in Section 
13-51-102
.
(28)
"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.
(29)
"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.
(30)
"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.
(31)
"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 (31)(a) and (b).
(32)
(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 (32)(a).
(c)
"Conference bridging service" does not include a telecommunications service used to 
reach the ancillary service described in Subsection (32)(a).
(33)
"Construction materials" means any tangible personal property that will be converted 
into real property.
(34)
"Delivered electronically" means delivered to a purchaser by means other than tangible 
storage media.
(35)
(a)
"Delivery charge" means a charge:
(i)
by a seller of:
(A)
tangible personal property;
(B)
a product transferred electronically; or
(C)
a service; and
(ii)
for preparation and delivery of the tangible personal property, product transferred 
electronically, or services described in Subsection (35)(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.
(36)
"Detailed telecommunications billing service" means an ancillary service of separately 
stating information pertaining to individual calls on a customer's billing statement.
(37)
"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 (37)(b)(i) through (v);
(c)
(i)
except as provided in Subsection (37)(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 
(37)(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.
(38)
(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.
(39)
"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.
(40)
"Digital book" means a work that is generally recognized in the ordinary and usual 
sense as a book.
(41)
(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.
(42)
"Directory assistance" means an ancillary service of providing:
(a)
address information; or
(b)
telephone number information.
(43)
(a)
"Disposable home medical equipment or supplies" means medical equipment or 
supplies that:
(i)
cannot withstand repeated use; and
(ii)
are purchased by, for, or on behalf of a person other than:
(A)
a health care facility as defined in Section 
26B-2-201
;
(B)
a health care provider as defined in Section 
78B-3-403
;
(C)
an office of a health care provider described in Subsection (43)(a)(ii)(B); or
(D)
a person similar to a person described in Subsections (43)(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.
(44)
"Drilling equipment manufacturer" means a facility:
(a)
located in the state;
(b)
with respect to which 51% or more of the manufacturing activities of the facility 
consist of manufacturing component parts of drilling equipment;
(c)
that uses pressure of 800,000 or more pounds per square inch as part of the 
manufacturing process; and
(d)
that uses a temperature of 2,000 or more degrees Fahrenheit as part of the 
manufacturing process.
(45)
(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 (45)(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.
(46)
(a)
"Durable medical equipment" means equipment that:
(i)
can withstand repeated use;
(ii)
is primarily and customarily used to serve a medical purpose;
(iii)
generally is not useful to a person in the absence of illness or injury; and
(iv)
is not worn in or on the body.
(b)
"Durable medical equipment" includes parts used in the repair or replacement of the 
equipment described in Subsection (46)(a).
(c)
"Durable medical equipment" does not include mobility enhancing equipment.
(47)
"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 (47)(b)(i) through (vi).
(48)
"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.
(49)
"Employee" means the same as that term is defined in Section 
59-10-401
.
(50)
"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.
(51)
"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.
(52)
"Fixed wireless service" means a telecommunications service that provides radio 
communication between fixed points.
(53)
(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 (99)(b)(iii).
(c)
"Food and food ingredients" does not include:
(i)
an alcoholic beverage;
(ii)
tobacco; or
(iii)
prepared food.
(54)
(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 (54)(a)(iii), "officially sanctioned school activity" means 
a school activity:
(i)
that is conducted in accordance with a formal policy adopted by the school or 
school district governing the authorization and supervision of fundraising 
activities;
(ii)
that does not directly or indirectly compensate an individual teacher or other 
educational personnel by direct payment, commissions, or payment in kind; and
(iii)
the net or gross revenue from which is deposited in a dedicated account 
controlled by the school or school district.
(55)
"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.
(56)
"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.
(57)
(a)
For purposes of Subsection 
59-12-104
(41), "governmental entity" means:
(i)
the executive branch of the state, including all departments, institutions, boards, 
divisions, bureaus, offices, commissions, and committees;
(ii)
the judicial branch of the state, including the courts, the Judicial Council, the 
Administrative Office of the Courts, and similar administrative units in the 
judicial branch;
(iii)
the legislative branch of the state, including the House of Representatives, the 
Senate, the 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 school;
(ii)
the State Board of Education;
(iii)
the Utah Board of Higher Education; or
(iv)
an institution of higher education described in Section 
53B-1-102
.
(58)
"Hydroelectric energy" means water used as the sole source of energy to produce 
electricity.
(59)
"Individual-owned shared vehicle" means the same as that term is defined in Section 
13-48a-101
.
(60)
"Industrial use" means the use of natural gas, electricity, heat, coal, fuel oil, or other 
fuels:
(a)
in mining or extraction of minerals;
(b)
in agricultural operations to produce an agricultural product up to the time of harvest 
or placing the agricultural product into a storage facility, including:
(i)
commercial greenhouses;
(ii)
irrigation pumps;
(iii)
farm machinery;
(iv)
implements of husbandry as defined in Section 
41-1a-102
 that are not registered 
under Title 41, Chapter 1a, Part 2, Registration; and
(v)
other farming activities;
(c)
in manufacturing tangible personal property at an establishment described in:
(i)
SIC Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of 
the federal Executive Office of the President, Office of Management and Budget; 
or
(ii)
a NAICS code within NAICS Sector 31-33, Manufacturing, of the 2017 North 
American Industry Classification System of the federal Executive Office of the 
President, Office of Management and Budget;
(d)
by a scrap recycler if:
(i)
from a fixed location, the scrap recycler utilizes machinery or equipment to 
process one or more of the following items into prepared grades of processed 
materials for use in new products:
(A)
iron;
(B)
steel;
(C)
nonferrous metal;
(D)
paper;
(E)
glass;
(F)
plastic;
(G)
textile; or
(H)
rubber; and
(ii)
the new products under Subsection (60)(d)(i) would otherwise be made with 
nonrecycled materials; or
(e)
in producing a form of energy or steam described in Subsection 
54-2-1
(3)(a) by a 
cogeneration facility as defined in Section 
54-2-1
.
(61)
(a)
"Installation charge" means a charge for installing:
(i)
tangible personal property; or
(ii)
a product transferred electronically.
(b)
"Installation charge" does not include a charge for:
(i)
repairs or renovations of:
(A)
tangible personal property; or
(B)
a product transferred electronically; or
(ii)
attaching tangible personal property or a product transferred electronically:
(A)
to other tangible personal property; and
(B)
as part of a manufacturing or fabrication process.
(62)
"Institution of higher education" means an institution of higher education listed in 
Section 
53B-2-101
.
(63)
(a)
"Lease" or "rental" means a transfer of possession or control of tangible personal 
property or a product transferred electronically for:
(i)
(A)
a fixed term; or
(B)
an indeterminate term; and
(ii)
consideration.
(b)
"Lease" or "rental" includes:
(i)
an agreement covering a motor vehicle and trailer if the amount of consideration 
may be increased or decreased by reference to the amount realized upon sale or 
disposition of the property as defined in Section 7701(h)(1), Internal Revenue 
Code; and
(ii)
car sharing.
(c)
"Lease" or "rental" does not include:
(i)
a transfer of possession or control of property under a security agreement or 
deferred payment plan that requires the transfer of title upon completion of the 
required payments;
(ii)
a transfer of possession or control of property under an agreement that requires 
the transfer of title:
(A)
upon completion of required payments; and
(B)
if the payment of an option price does not exceed the greater of:
(I)
$100; or
(II)
1% of the total required payments; or
(iii)
providing tangible personal property along with an operator for a fixed period of 
time or an indeterminate period of time if the operator is necessary for equipment 
to perform as designed.
(d)
For purposes of Subsection (63)(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.
(64)
"Lesson" means a fixed period of time for the duration of which a trained instructor:
(a)
is present with a student in person or by video; and
(b)
actively instructs the student, including by providing observation or feedback.
(65)
"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.
(66)
"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.
(67)
"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.
(68)
"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.
(69)
"Manufactured home" means the same as that term is defined in Section 
15A-1-302
.
(70)
"Manufacturing facility" means:
(a)
an establishment described in:
(i)
SIC Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of 
the federal Executive Office of the President, Office of Management and Budget; 
or
(ii)
a NAICS code within NAICS Sector 31-33, Manufacturing, of the 2017 North 
American Industry Classification System of the federal Executive Office of the 
President, Office of Management and Budget;
(b)
a scrap recycler if:
(i)
from a fixed location, the scrap recycler utilizes machinery or equipment to 
process one or more of the following items into prepared grades of processed 
materials for use in new products:
(A)
iron;
(B)
steel;
(C)
nonferrous metal;
(D)
paper;
(E)
glass;
(F)
plastic;
(G)
textile; or
(H)
rubber; and
(ii)
the new products under Subsection (70)(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.
(71)
(a)
"Marketplace" means a physical or electronic place, platform, or forum where 
tangible personal property, a product transferred electronically, or a service is offered 
for sale.
(b)
"Marketplace" includes a store, a booth, an Internet website, a catalog, or a dedicated 
sales software application.
(72)
(a)
"Marketplace facilitator" means a person, including an affiliate of the person, 
that enters into a contract, an agreement, or otherwise with sellers, for consideration, 
to facilitate the sale of a seller's product through a marketplace that the person owns, 
operates, or controls and that directly or indirectly:
(i)
does any of the following:
(A)
lists, makes available, or advertises tangible personal property, a product 
transferred electronically, or a service for sale by a marketplace seller on a 
marketplace that the person owns, operates, or controls;
(B)
facilitates the sale of a marketplace seller's tangible personal property, product 
transferred electronically, or service by transmitting or otherwise 
communicating an offer or acceptance of a retail sale between the marketplace 
seller and a purchaser using the marketplace;
(C)
owns, rents, licenses, makes available, or operates any electronic or physical 
infrastructure or any property, process, method, copyright, trademark, or patent 
that connects a marketplace seller to a purchaser for the purpose of making a 
retail sale of tangible personal property, a product transferred electronically, or 
a service;
(D)
provides a marketplace for making, or otherwise facilitates, a retail sale of 
tangible personal property, a product transferred electronically, or a service, 
regardless of ownership or control of the tangible personal property, the 
product transferred electronically, or the service that is the subject of the retail 
sale;
(E)
provides software development or research and development activities related 
to any activity described in this Subsection (72)(a)(i), if the software 
development or research and development activity is directly related to the 
person's marketplace;
(F)
provides or offers fulfillment or storage services for a marketplace seller;
(G)
sets prices for the sale of tangible personal property, a product transferred 
electronically, or a service by a marketplace seller;
(H)
provides or offers customer service to a marketplace seller or a marketplace 
seller's purchaser or accepts or assists with taking orders, returns, or exchanges 
of tangible personal property, a product transferred electronically, or a service 
sold by a marketplace seller on the person's marketplace; or
(I)
brands or otherwise identifies sales as those of the person; and
(ii)
does any of the following:
(A)
collects the sales price or purchase price of a retail sale of tangible personal 
property, a product transferred electronically, or a service;
(B)
provides payment processing services for a retail sale of tangible personal 
property, a product transferred electronically, or a service;
(C)
charges, collects, or otherwise receives a selling fee, listing fee, referral fee, 
closing fee, a fee for inserting or making available tangible personal property, a 
product transferred electronically, or a service on the person's marketplace, or 
other consideration for the facilitation of a retail sale of tangible personal 
property, a product transferred electronically, or a service, regardless of 
ownership or control of the tangible personal property, the product transferred 
electronically, or the service that is the subject of the retail sale;
(D)
through terms and conditions, an agreement, or another arrangement with a 
third person, collects payment from a purchase for a retail sale of tangible 
personal property, a product transferred electronically, or a service and 
transmits that payment to the marketplace seller, regardless of whether the 
third person receives compensation or other consideration in exchange for the 
service; or
(E)
provides a virtual currency for a purchaser to use to purchase tangible personal 
property, a product transferred electronically, or service offered for sale.
(b)
"Marketplace facilitator" does not include:
(i)
a person that only provides payment processing services; or
(ii)
a person described in Subsection (72)(a) to the extent the person is facilitating a 
sale for a seller that is a restaurant as defined in Section 
59-12-602
.
(73)
"Marketplace seller" means a seller that makes one or more retail sales through a 
marketplace that a marketplace facilitator owns, operates, or controls, regardless of 
whether the seller is required to be registered to collect and remit the tax under this part.
(74)
"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 (74)(a) through (g); or
(j)
person similar to a person described in Subsections (74)(a) through (i) as determined 
by the commission by rule made in accordance with Title 63G, Chapter 3, Utah 
Administrative Rulemaking Act.
(75)
"Mobile home" means the same as that term is defined in Section 
15A-1-302
.
(76)
"Mobile telecommunications service" means the same as that term is defined in the 
Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
(77)
(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 (77)(a)(i) and the termination point 
described in Subsection (77)(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."
(78)
(a)
"Mobility enhancing equipment" means equipment that is:
(i)
primarily and customarily used to provide or increase the ability to move from one 
place to another;
(ii)
appropriate for use in a:
(A)
home; or
(B)
motor vehicle; and
(iii)
not generally used by persons with normal mobility.
(b)
"Mobility enhancing equipment" includes parts used in the repair or replacement of 
the equipment described in Subsection (78)(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.
(79)
"Model 1 seller" means a seller registered under the agreement that has selected a 
certified service provider as the seller's agent to perform the seller's sales and use tax 
functions for agreement sales and use taxes, as outlined in the contract between the 
governing board of the agreement and the certified service provider, other than the 
seller's obligation under Section 
59-12-124
 to remit a tax on the seller's own purchases.
(80)
"Model 2 seller" means a seller registered under the agreement that:
(a)
except as provided in Subsection (80)(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.
(81)
(a)
Subject to Subsection (81)(b), "model 3 seller" means a seller registered under 
the agreement that has:
(i)
sales in at least five states that are members of the agreement;
(ii)
total annual sales revenue of at least $500,000,000;
(iii)
a proprietary system that calculates the amount of tax:
(A)
for an agreement sales and use tax; and
(B)
due to each local taxing jurisdiction; and
(iv)
entered into a performance agreement with the governing board of the agreement.
(b)
For purposes of Subsection (81)(a), "model 3 seller" includes an affiliated group of 
sellers using the same proprietary system.
(82)
"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.
(83)
"Modular home" means a modular unit as defined in Section 
15A-1-302
.
(84)
"Motor vehicle" means the same as that term is defined in Section 
41-1a-102
.
(85)
"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.
(86)
"Oil shale" means a group of fine black to dark brown shales containing kerogen 
material that yields petroleum upon heating and distillation.
(87)
"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.
(88)
(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.
(89)
(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 (89)(a), the transmission of a coded radio signal includes 
a transmission by message or sound.
(90)
"Pawn transaction" means the same as that term is defined in Section 
13-32a-102
.
(91)
"Pawnbroker" means the same as that term is defined in Section 
13-32a-102
.
(92)
(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 (92)(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 (92)(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 (92)(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 (137)(c).
(93)
"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.
(94)
"Place of primary use":
(a)
for telecommunications service other than mobile telecommunications service, 
means the street address representative of where the customer's use of the 
telecommunications service primarily occurs, which shall be:
(i)
the residential street address of the customer; or
(ii)
the primary business street address of the customer; or
(b)
for mobile telecommunications service, means the same as that term is defined in the 
Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
(95)
(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.
(96)
"Postproduction" means an activity related to the finishing or duplication of a medium 
described in Subsection 
59-12-104
(54)(a).
(97)
"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.
(98)
"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.
(99)
(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 (99)(c), food sold with an eating utensil 
provided by the seller, including a:
(A)
plate;
(B)
knife;
(C)
fork;
(D)
spoon;
(E)
glass;
(F)
cup;
(G)
napkin; or
(H)
straw.
(b)
"Prepared food" does not include:
(i)
food that a seller only:
(A)
cuts;
(B)
repackages; or
(C)
pasteurizes;
(ii)
(A)
the following:
(I)
raw egg;
(II)
raw fish;
(III)
raw meat;
(IV)
raw poultry; or
(V)
a food containing an item described in Subsections (99)(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 (99)(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.
(100)
"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.
(101)
(a)
"Prewritten computer software" means computer software that is not designed 
and developed:
(i)
by the author or other creator of the computer software; and
(ii)
to the specifications of a specific purchaser.
(b)
"Prewritten computer software" includes:
(i)
a prewritten upgrade to computer software if the prewritten upgrade to the 
computer software is not designed and developed:
(A)
by the author or other creator of the computer software; and
(B)
to the specifications of a specific purchaser;
(ii)
computer software designed and developed by the author or other creator of the 
computer software to the specifications of a specific purchaser if the computer 
software is sold to a person other than the purchaser; or
(iii)
except as provided in Subsection (101)(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 (101)(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 (101)(b)(iii) if the charges for the modification or 
enhancement are:
(i)
reasonable; and
(ii)
subject to Subsections 
59-12-103
(2)(f)(ii) and (2)(g)(i), separately stated on the 
invoice or other statement of price provided to the purchaser at the time of sale or 
later, as demonstrated by:
(A)
the books and records the seller keeps at the time of the transaction in the 
regular course of business, including books and records the seller keeps at the 
time of the transaction in the regular course of business for nontax purposes;
(B)
a preponderance of the facts and circumstances at the time of the transaction; 
and
(C)
the understanding of all of the parties to the transaction.
(102)
(a)
"Private communications service" means a telecommunications service:
(i)
that entitles a customer to exclusive or priority use of one or more 
communications channels between or among termination points; and
(ii)
regardless of the manner in which the one or more communications channels are 
connected.
(b)
"Private communications service" includes the following provided in connection 
with the use of one or more communications channels:
(i)
an extension line;
(ii)
a station;
(iii)
switching capacity; or
(iv)
another associated service that is provided in connection with the use of one or 
more communications channels as defined in Section 
59-12-215
.
(103)
(a)
"Product transferred electronically" means a product transferred electronically 
that would be subject to a tax under this chapter if that product was transferred in a 
manner other than electronically.
(b)
"Product transferred electronically" does not include:
(i)
an ancillary service;
(ii)
computer software; or
(iii)
a telecommunications service.
(104)
(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.
(105)
(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.
(106)
(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."
(107)
(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 (107)(b)(iv)(A)(I) is directly 
related to a price reduction or discount on the sale;
(B)
the seller has an obligation to pass the price reduction or discount through to 
the purchaser;
(C)
the amount of the consideration attributable to the sale is fixed and 
determinable by the seller at the time of the sale to the purchaser; and
(D)
(I)
(Aa)
the purchaser presents a certificate, coupon, or other 
documentation to the seller to claim a price reduction or discount; and
(Bb)
a person other than the seller authorizes, distributes, or grants the 
certificate, coupon, or other documentation with the understanding that 
the person other than the seller will reimburse any seller to whom the 
certificate, coupon, or other documentation is presented;
(II)
the purchaser identifies that purchaser to the seller as a member of a group 
or organization allowed a price reduction or discount, except that a 
preferred customer card that is available to any patron of a seller does not 
constitute membership in a group or organization allowed a price reduction 
or discount; or
(III)
the price reduction or discount is identified as a third party price reduction 
or discount on the:
(Aa)
invoice the purchaser receives; or
(Bb)
certificate, coupon, or other documentation the purchaser presents.
(c)
"Purchase price" and "sales price" do not include:
(i)
a discount:
(A)
in a form including:
(I)
cash;
(II)
term; or
(III)
coupon;
(B)
that is allowed by a seller;
(C)
taken by a purchaser on a sale; and
(D)
that is not reimbursed by a third party; or
(ii)
subject to Subsections 
59-12-103
(2)(f)(ii) and (2)(g)(i), the following if 
separately stated on an invoice, bill of sale, or similar document provided to the 
purchaser at the time of sale or later, as demonstrated by the books and records the 
seller keeps at the time of the transaction in the regular course of business, 
including books and records the seller keeps at the time of the transaction in the 
regular course of business for nontax purposes, by a preponderance of the facts 
and circumstances at the time of the transaction, and by the understanding of all of 
the parties to the transaction:
(A)
the following from credit extended on the sale of tangible personal property or 
services:
(I)
a carrying charge;
(II)
a financing charge; or
(III)
an interest charge;
(B)
a delivery charge;
(C)
an installation charge;
(D)
a manufacturer rebate on a motor vehicle; or
(E)
a tax or fee legally imposed directly on the consumer.
(108)
"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.
(109)
"Qualifying data center" means a data center facility that:
(a)
houses a group of networked server computers in one physical location in order to 
disseminate, manage, and store data and information;
(b)
is located in the state;
(c)
is a new operation constructed on or after July 1, 2016;
(d)
consists of one or more buildings that total 150,000 or more square feet;
(e)
is owned or leased by:
(i)
the operator of the data center facility; or
(ii)
a person under common ownership, as defined in Section 
59-7-101
, of the 
operator of the data center facility; and
(f)
is located on one or more parcels of land that are owned or leased by:
(i)
the operator of the data center facility; or
(ii)
a person under common ownership, as defined in Section 
59-7-101
, of the 
operator of the data center facility.
(110)
"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.
(111)
"Rental" means the same as that term is defined in Subsection (63).
(112)
(a)
"Repairs or renovations of tangible personal property" means:
(i)
a repair or renovation of tangible personal property that is not permanently 
attached to real property; or
(ii)
attaching tangible personal property or a product transferred electronically to 
other tangible personal property or detaching tangible personal property or a 
product transferred electronically from other tangible personal property if:
(A)
the other tangible personal property to which the tangible personal property or 
product transferred electronically is attached or from which the tangible 
personal property or product transferred electronically is detached is not 
permanently attached to real property; and
(B)
the attachment of tangible personal property or a product transferred 
electronically to other tangible personal property or detachment of tangible 
personal property or a product transferred electronically from other tangible 
personal property is made in conjunction with a repair or replacement of 
tangible personal property or a product transferred electronically.
(b)
"Repairs or renovations of tangible personal property" does not include:
(i)
attaching prewritten computer software to other tangible personal property if the 
other tangible personal property to which the prewritten computer software is 
attached is not permanently attached to real property; or
(ii)
detaching prewritten computer software from other tangible personal property if 
the other tangible personal property from which the prewritten computer software 
is detached is not permanently attached to real property.
(113)
"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.
(114)
(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 (114)(a)(i), a residential address includes an:
(i)
apartment; or
(ii)
other individual dwelling unit.
(115)
"Residential use" means the use in or around a home, apartment building, sleeping 
quarters, and similar facilities or accommodations.
(116)
"Retail sale" or "sale at retail" means a sale, lease, or rental for a purpose other than:
(a)
resale;
(b)
sublease; or
(c)
subrent.
(117)
(a)
"Retailer" means any person, unless prohibited by the Constitution of the 
United States or federal law, that is engaged in a regularly organized business in 
tangible personal property or any other taxable transaction under Subsection 
59-12-103
(1), and who is selling to the user or consumer and not for resale.
(b)
"Retailer" includes commission merchants, auctioneers, and any person regularly 
engaged in the business of selling to users or consumers within the state.
(118)
(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.
(119)
"Sale at retail" means the same as that term is defined in Subsection (116).
(120)
"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.
(121)
"Sales price" means the same as that term is defined in Subsection (107).
(122)
(a)
"Sales relating to schools" means the following sales by, amounts paid to, or 
amounts charged by a school:
(i)
sales that are directly related to the school's educational functions or activities 
including:
(A)
the sale of:
(I)
textbooks;
(II)
textbook fees;
(III)
laboratory fees;
(IV)
laboratory supplies; or
(V)
safety equipment;
(B)
the sale of a uniform, protective equipment, or sports or recreational 
equipment that:
(I)
a student is specifically required to wear as a condition of participation in a 
school-related event or school-related activity; and
(II)
is not readily adaptable to general or continued usage to the extent that it 
takes the place of ordinary clothing;
(C)
sales of the following if the net or gross revenue generated by the sales is 
deposited into a school district fund or school fund dedicated to school meals:
(I)
food and food ingredients; or
(II)
prepared food; or
(D)
transportation charges for official school activities; or
(ii)
amounts paid to or amounts charged by a school for admission to a school-related 
event or school-related activity.
(b)
"Sales relating to schools" does not include:
(i)
bookstore sales of items that are not educational materials or supplies;
(ii)
except as provided in Subsection (122)(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."
(123)
For purposes of this section and Section 
59-12-104
, "school" means:
(a)
an elementary school or a secondary school that:
(i)
is a:
(A)
public school; or
(B)
private school; and
(ii)
provides instruction for one or more grades kindergarten through 12; or
(b)
a public school district.
(124)
(a)
"Seller" means a person that makes a sale, lease, or rental of:
(i)
tangible personal property;
(ii)
a product transferred electronically; or
(iii)
a service.
(b)
"Seller" includes a marketplace facilitator.
(125)
(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 (125)(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.
(126)
"Senior citizen center" means a facility having the primary purpose of providing 
services to the aged as defined in Section 
26B-6-101
.
(127)
"Shared vehicle" means the same as that term is defined in Section 
13-48a-101
.
(128)
"Shared vehicle driver" means the same as that term is defined in Section 
13-48a-101
.
(129)
"Shared vehicle owner" means the same as that term is defined in Section 
13-48a-101
.
(130)
(a)
Subject to Subsections (130)(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 (130)(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.
(131)
(a)
"Short-term rental" means a lease or rental for less than 30 consecutive days.
(b)
"Short-term rental" does not include car sharing.
(132)
"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.
(133)
"Solar energy" means the sun used as the sole source of energy for producing 
electricity.
(134)
(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.
(135)
"State" means the state of Utah, its departments, and agencies.
(136)
"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.
(137)
(a)
"Tangible personal property" means personal property that:
(i)
may be:
(A)
seen;
(B)
weighed;
(C)
measured;
(D)
felt; or
(E)
touched; or
(ii)
is in any manner perceptible to the senses.
(b)
"Tangible personal property" includes:
(i)
electricity;
(ii)
water;
(iii)
gas;
(iv)
steam; or
(v)
prewritten computer software, regardless of the manner in which the prewritten 
computer software is transferred.
(c)
"Tangible personal property" includes the following regardless of whether the item is 
attached to real property:
(i)
a dishwasher;
(ii)
a dryer;
(iii)
a freezer;
(iv)
a microwave;
(v)
a refrigerator;
(vi)
a stove;
(vii)
a washer; or
(viii)
an item similar to Subsections (137)(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.
(138)
(a)
"Telecommunications enabling or facilitating equipment, machinery, or 
software" means an item listed in Subsection (138)(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 (138)(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 (138)(b)(i) through (vi) as determined by the commission by rule 
made in accordance with Subsection (138)(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 (138)(b)(i) through (vi).
(139)
"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.
(140)
"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.
(141)
(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.
(142)
(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 (142)(a)(i) for the shared use with 
or resale to any person of the telecommunications service.
(b)
A person described in Subsection (142)(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.
(143)
(a)
"Telecommunications switching or routing equipment, machinery, or software" 
means an item listed in Subsection (143)(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 (143)(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 (143)(b)(i) through (ix) as determined by the commission by rule 
made in accordance with Subsection (143)(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 (143)(b)(i) through (ix).
(144)
(a)
"Telecommunications transmission equipment, machinery, or software" means 
an item listed in Subsection (144)(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 (144)(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 (144)(b)(i) through (xxv) as determined by the commission by rule 
made in accordance with Subsection (144)(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 (144)(b)(i) through (xxv).
(145)
(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.
(146)
"Tobacco" means:
(a)
a cigarette;
(b)
a cigar;
(c)
chewing tobacco;
(d)
pipe tobacco; or
(e)
any other item that contains tobacco.
(147)
"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.
(148)
(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.
(149)
"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.
(150)
(a)
Subject to Subsection (150)(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 (150)(a); or
(ii)
(A)
a locomotive;
(B)
a freight car;
(C)
railroad work equipment; or
(D)
other railroad rolling stock.
(151)
"Vehicle dealer" means a person engaged in the business of buying, selling, or 
exchanging a vehicle as defined in Subsection (150).
(152)
(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.
(153)
(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.
(154)
(a)
"Waste energy facility" means a facility that generates electricity:
(i)
using as the primary source of energy waste materials that would be placed in a 
landfill or refuse pit if it were not used to generate electricity, including:
(A)
tires;
(B)
waste coal;
(C)
oil shale; or
(D)
municipal solid waste; and
(ii)
in amounts greater than actually required for the operation of the facility.
(b)
"Waste energy facility" does not include a facility that incinerates:
(i)
hospital waste as defined in 40 C.F.R. 60.51c; or
(ii)
medical/infectious waste as defined in 40 C.F.R. 60.51c.
(155)
"Watercraft" means a vessel as defined in Section 
73-18-2
.
(156)
"Wind energy" means wind used as the sole source of energy to produce electricity.
(157)
"ZIP Code" means a Zoning Improvement Plan Code assigned to a geographic 
location by the United States Postal Service.
Section 18, Section 
59-12-103
 is amended to read:
59-12-103
Effective 
07/01/26
. Sales and use tax base -- Rates -- Effective dates 
-- Use of sales and use tax revenue.
(1)
A tax is imposed on the purchaser as provided in this part on the purchase price or sales 
price for amounts paid or charged for the following transactions:
(a)
retail sales of tangible personal property made within the state;
(b)
amounts paid for:
(i)
telecommunications service, other than mobile telecommunications service, that 
originates and terminates within the boundaries of this state;
(ii)
mobile telecommunications service that originates and terminates within the 
boundaries of one state only to the extent permitted by the Mobile 
Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
(iii)
an ancillary service associated with a:
(A)
telecommunications service described in Subsection (1)(b)(i); or
(B)
mobile telecommunications service described in Subsection (1)(b)(ii);
(c)
sales of the following for commercial use:
(i)
gas;
(ii)
electricity;
(iii)
heat;
(iv)
coal;
(v)
fuel oil; or
(vi)
other fuels;
(d)
sales of the following for residential use:
(i)
gas;
(ii)
electricity;
(iii)
heat;
(iv)
coal;
(v)
fuel oil; or
(vi)
other fuels;
(e)
sales of prepared food;
(f)
except as provided in Section 
59-12-104
, amounts paid or charged as admission or 
user fees for theaters, movies, operas, museums, planetariums, shows of any type or 
nature, exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, 
menageries, fairs, races, contests, sporting events, dances, boxing matches, wrestling 
matches, closed circuit television broadcasts, billiard parlors, pool parlors, bowling 
lanes, golf, miniature golf, golf driving ranges, batting cages, skating rinks, ski lifts, 
ski runs, ski trails, snowmobile trails, tennis courts, swimming pools, water slides, 
river runs, jeep tours, boat tours, scenic cruises, horseback rides, sports activities, or 
any other amusement, entertainment, recreation, exhibition, cultural, or athletic 
activity;
(g)
amounts paid or charged for services for repairs or renovations of tangible personal 
property, unless Section 
59-12-104
 provides for an exemption from sales and use tax 
for:
(i)
the tangible personal property; and
(ii)
parts used in the repairs or renovations of the tangible personal property described 
in Subsection (1)(g)(i), regardless of whether:
(A)
any parts are actually used in the repairs or renovations of that tangible 
personal property; or
(B)
the particular parts used in the repairs or renovations of that tangible personal 
property are exempt from a tax under this chapter;
(h)
except as provided in Subsection 
59-12-104
(7), amounts paid or charged for assisted 
cleaning or washing of tangible personal property;
(i)
amounts paid or charged for short-term rentals of tourist home, hotel, motel, or trailer 
court accommodations and services;
(j)
amounts paid or charged for laundry or dry cleaning services;
(k)
amounts paid or charged for leases or rentals of tangible personal property if within 
this state the tangible personal property is:
(i)
stored;
(ii)
used; or
(iii)
otherwise consumed;
(l)
amounts paid or charged for tangible personal property if within this state the tangible 
personal property is:
(i)
stored;
(ii)
used; or
(iii)
consumed;
(m)
amounts paid or charged for a sale:
(i)
(A)
of a product transferred electronically; or
(B)
of a repair or renovation of a product transferred electronically; and
(ii)
regardless of whether the sale provides:
(A)
a right of permanent use of the product; or
(B)
a right to use the product that is less than a permanent use, including a right:
(I)
for a definite or specified length of time; and
(II)
that terminates upon the occurrence of a condition; and
(n)
sales of leased tangible personal property from the lessor to the lessee made in the 
state.
(2)
(a)
Except as provided in Subsections (2)(b) through (f), a state tax and a local tax are 
imposed on a transaction described in Subsection (1) equal to the sum of:
(i)
a state tax imposed on the transaction at a tax rate equal to the sum of:
(A)
4.70%
 plus
;
(B)
the rate specified in Subsection 
(11)(a)
(6)(a)
; and
(B)
(C)
(I)
the tax rate the state imposes in accordance with Part 18, 
Additional State Sales and Use Tax Act, if the location of the transaction as 
determined under Sections 
59-12-211
 through 
59-12-215
 is in a county in 
which the state imposes the tax under Part 18, Additional State Sales and 
Use Tax Act; and
(II)
the tax rate the state imposes in accordance with Part 20, Supplemental 
State Sales and Use Tax Act, if the location of the transaction as determined 
under Sections 
59-12-211
 through 
59-12-215
 is in a city, town, or the 
unincorporated area of a county in which the state imposes the tax under 
Part 20, Supplemental State Sales and Use Tax Act; and
(ii)
a local tax equal to the sum of the tax rates a county, city, or town imposes on the 
transaction under this chapter other than this part.
(b)
Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a state 
tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal 
to the sum of:
(i)
a state tax imposed on the transaction at a tax rate of 2%; and
(ii)
a local tax equal to the sum of the tax rates a county, city, or town imposes on the 
transaction under this chapter other than this part.
(c)
Except as provided in Subsection (2)(f) or (g), a state tax and a local tax are imposed 
on amounts paid or charged for food and food ingredients equal to the sum of:
(i)
a state tax imposed on the amounts paid or charged for food and food ingredients 
at a tax rate of 1.75%; and
(ii)
a local tax equal to the sum of the tax rates a county, city, or town imposes on the 
amounts paid or charged for food and food ingredients under this chapter other 
than this part.
(d)
Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts paid 
or charged for fuel to a common carrier that is a railroad for use in a locomotive 
engine at a rate 
of 4.85%.
equal to the sum of the rates described in Subsections 
(2)(a)(i)(A) and (2)(a)(i)(B).
(e)
(i)
(A)
If a shared vehicle owner certifies to the commission, on a form 
prescribed by the commission, that the shared vehicle is an individual-owned 
shared vehicle, a tax imposed under Subsection (2)(a)(i)(A) does not apply to 
car sharing, a car-sharing program, a shared vehicle driver, or a shared vehicle 
owner.
(A)
The rates described in Subsections (2)(a)(i)(A) and (2)(a)(i)(B) do not apply to 
car sharing, a car sharing program, a shared vehicle driver, or a shared vehicle 
owner, for a car sharing or shared vehicle transaction if a shared vehicle owner 
certifies to the commission, on a form prescribed by the commission, that the 
shared vehicle is an individual-owned shared vehicle.
(B)
A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is 
required once during the time that the shared vehicle owner owns the shared 
vehicle.
(C)
The commission shall verify that a shared vehicle is an individual-owned 
shared vehicle by verifying that the applicable Utah taxes imposed under this 
chapter were paid on the purchase of the shared vehicle.
(D)
The exception under Subsection (2)(e)(i)(A) applies to a certified 
individual-owned shared vehicle shared through a car-sharing program even if 
non-certified shared vehicles are also available to be shared through the same 
car-sharing program.
(ii)
A tax imposed under Subsection 
(2)(a)(i)(B)
(2)(a)(i)(C)
 or (2)(a)(ii) applies to 
car sharing.
(iii)
(A)
A car-sharing program may rely in good faith on a shared vehicle owner's 
representation that the shared vehicle is an individual-owned shared vehicle 
certified with the commission as described in Subsection (2)(e)(i).
(B)
If a car-sharing program relies in good faith on a shared vehicle owner's 
representation that the shared vehicle is an individual-owned shared vehicle 
certified with the commission as described in Subsection (2)(e)(i), the 
car-sharing program is not liable for any tax, penalty, fee, or other sanction 
imposed on the shared vehicle owner.
(iv)
If all shared vehicles shared through a car-sharing program are certified as 
described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has 
no obligation to collect and remit the tax under 
Subsection (2)(a)(i)(A)
Subsections (2)(a)(i)(A) and (2)(a)(i)(B)
 for that tax period.
(v)
A car-sharing program is not required to list or otherwise identify an 
individual-owned shared vehicle on a return or an attachment to a return.
(vi)
A car-sharing program shall:
(A)
retain tax information for each car-sharing program transaction; and
(B)
provide the information described in Subsection (2)(e)(vi)(A) to the 
commission at the commission's request.
(f)
(i)
For a bundled transaction that is attributable to food and food ingredients and 
tangible personal property other than food and food ingredients, a state tax and a 
local tax is imposed on the entire bundled transaction equal to the sum of:
(A)
a state tax imposed on the entire bundled transaction equal to the sum of:
the 
tax rates described in Subsection 
(2)(a)(i)
; and
(I)
the tax rate described in Subsection (2)(a)(i)(A); and
(II)
(Aa)
the tax rate the state imposes in accordance with Part 18, 
Additional State Sales and Use Tax Act, if the location of the transaction 
as determined under Sections 
59-12-211
 through 
59-12-215
 is in a 
county in which the state imposes the tax under Part 18, Additional State 
Sales and Use Tax Act; and
(Bb)
the tax rate the state imposes in accordance with Part 20, 
Supplemental State Sales and Use Tax Act, if the location of the 
transaction as determined under Sections 
59-12-211
 through 
59-12-215
is in a city, town, or the unincorporated area of a county in which the 
state imposes the tax under Part 20, Supplemental State Sales and Use 
Tax Act; and
(B)
a local tax imposed on the entire bundled transaction at the sum of the tax 
rates described in Subsection (2)(a)(ii).
(ii)
If an optional computer software maintenance contract is a bundled transaction 
that consists of taxable and nontaxable products that are not separately itemized 
on an invoice or similar billing document, the purchase of the optional computer 
software maintenance contract is 40% taxable under this chapter and 60% 
nontaxable under this chapter.
(iii)
Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled 
transaction described in Subsection (2)(f)(i) or (ii):
(A)
if the sales price of the bundled transaction is attributable to tangible personal 
property, a product, or a service that is subject to taxation under this chapter 
and tangible personal property, a product, or service that is not subject to 
taxation under this chapter, the entire bundled transaction is subject to taxation 
under this chapter unless:
(I)
the seller is able to identify by reasonable and verifiable standards the 
tangible personal property, product, or service that is not subject to taxation 
under this chapter from the books and records the seller keeps in the seller's 
regular course of business; or
(II)
state or federal law provides otherwise; or
(B)
if the sales price of a bundled transaction is attributable to two or more items 
of tangible personal property, products, or services that are subject to taxation 
under this chapter at different rates, the entire bundled transaction is subject to 
taxation under this chapter at the higher tax rate unless:
(I)
the seller is able to identify by reasonable and verifiable standards the 
tangible personal property, product, or service that is subject to taxation 
under this chapter at the lower tax rate from the books and records the seller 
keeps in the seller's regular course of business; or
(II)
state or federal law provides otherwise.
(iv)
For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the 
seller's regular course of business includes books and records the seller keeps in 
the regular course of business for nontax purposes.
(g)
(i)
Except as otherwise provided in this chapter and subject to Subsections 
(2)(g)(ii) and (iii), if a transaction consists of the sale, lease, or rental of tangible 
personal property, a product, or a service that is subject to taxation under this 
chapter, and the sale, lease, or rental of tangible personal property, other property, 
a product, or a service that is not subject to taxation under this chapter, the entire 
transaction is subject to taxation under this chapter unless the seller, at the time of 
the transaction:
(A)
separately states the portion of the transaction that is not subject to taxation 
under this chapter on an invoice, bill of sale, or similar document provided to 
the purchaser; or
(B)
is able to identify by reasonable and verifiable standards, from the books and 
records the seller keeps in the seller's regular course of business, the portion of 
the transaction that is not subject to taxation under this chapter.
(ii)
A purchaser and a seller may correct the taxability of a transaction if:
(A)
after the transaction occurs, the purchaser and the seller discover that the 
portion of the transaction that is not subject to taxation under this chapter was 
not separately stated on an invoice, bill of sale, or similar document provided 
to the purchaser because of an error or ignorance of the law; and
(B)
the seller is able to identify by reasonable and verifiable standards, from the 
books and records the seller keeps in the seller's regular course of business, the 
portion of the transaction that is not subject to taxation under this chapter.
(iii)
For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller 
keeps in the seller's regular course of business includes books and records the 
seller keeps in the regular course of business for nontax purposes.
(h)
(i)
If the sales price of a transaction is attributable to two or more items of tangible 
personal property, products, or services that are subject to taxation under this 
chapter at different rates, the entire purchase is subject to taxation under this 
chapter at the higher tax rate unless the seller, at the time of the transaction:
(A)
separately states the items subject to taxation under this chapter at each of the 
different rates on an invoice, bill of sale, or similar document provided to the 
purchaser; or
(B)
is able to identify by reasonable and verifiable standards the tangible personal 
property, product, or service that is subject to taxation under this chapter at the 
lower tax rate from the books and records the seller keeps in the seller's regular 
course of business.
(ii)
For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the 
seller's regular course of business includes books and records the seller keeps in 
the regular course of business for nontax purposes.
(i)
Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax rate 
imposed under the following shall take effect on the first day of a calendar quarter:
(i)
Subsection (2)(a)(i)(A);
(ii)
Subsection (2)(a)(i)(B);
(ii)
(iii)
Subsection (2)(b)(i);
(iii)
(iv)
Subsection (2)(c)(i); or
(iv)
(v)
Subsection (2)(f)(i)(A)
(I)
.
(j)
(i)
A tax rate increase takes effect on the first day of the first billing period that 
begins on or after the effective date of the tax rate increase if the billing period for 
the transaction begins before the effective date of a tax rate increase imposed 
under:
(A)
Subsection (2)(a)(i)(A);
(B)
Subsection (2)(a)(i)(B);
(B)
(C)
Subsection (2)(b)(i);
(C)
(D)
Subsection (2)(c)(i); or
(D)
(E)
Subsection (2)(f)(i)(A)
(I)
.
(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:
(A)
Subsection (2)(a)(i)(A);
(B)
Subsection (2)(a)(i)(B);
(B)
(C)
Subsection (2)(b)(i);
(C)
(D)
Subsection (2)(c)(i); or
(D)
(E)
Subsection (2)(f)(i)(A)
(I)
.
(k)
(i)
For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale 
is computed on the basis of sales and use tax rates published in the catalogue, a 
tax rate repeal or change in a tax rate takes effect:
(A)
on the first day of a calendar quarter; and
(B)
beginning 60 days after the effective date of the tax rate repeal or tax rate 
change.
(ii)
Subsection (2)(k)(i) applies to the tax rates described in the following:
(A)
Subsection (2)(a)(i)(A);
(B)
Subsection (2)(a)(i)(B);
(B)
(C)
Subsection (2)(b)(i);
(C)
(D)
Subsection (2)(c)(i); or
(D)
(E)
Subsection (2)(f)(i)(A)
(I)
.
(iii)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, 
the commission may by rule define the term "catalogue sale."
(l)
(i)
For a location described in Subsection (2)(l)(ii), the commission shall determine 
the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel 
based on the predominant use of the gas, electricity, heat, coal, fuel oil, or other 
fuel at the location.
(ii)
Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil, 
or other fuel is furnished through a single meter for two or more of the following 
uses:
(A)
a commercial use;
(B)
an industrial use; or
(C)
a residential use.
(3)
(a)
The 
commission shall deposit the 
following state taxes 
shall be deposited 
into 
the General Fund:
(i)
the tax imposed by Subsection (2)(a)(i)(A);
(ii)
the tax imposed by Subsection (2)(b)(i);
(iii)
the tax imposed by Subsection (2)(c)(i);
 and
(iv)
the tax imposed by Subsection (2)(d); and
(iv)
(v)
the tax imposed by Subsection (2)(f)(i)(A)
(I)
.
(b)
The 
commission shall distribute the 
following local taxes 
shall be distributed 
to a 
county, city, or town as provided in this chapter:
(i)
the tax imposed by Subsection (2)(a)(ii);
(ii)
the tax imposed by Subsection (2)(b)(ii);
(iii)
the tax imposed by Subsection (2)(c)(ii); and
(iv)
the tax imposed by Subsection (2)(f)(i)(B).
(c)
The state tax imposed by Subsection (2)(d) shall be deposited into the General Fund.
(4)
(a)
Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1, 
2003, the lesser of the following amounts shall be expended as provided in 
Subsections (4)(b) through (g):
(i)
for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
(A)
by a 1/16% tax rate on the transactions described in Subsection (1); and
(B)
for the fiscal year; or
(ii)
$17,500,000.
(b)
(i)
For a fiscal year beginning on or after July 1, 2003, 14% of the amount 
described in Subsection (4)(a) shall be transferred each year as designated sales 
and use tax revenue to the Division of Wildlife Resources to:
(A)
implement the measures described in Subsections 
23A-3-214
(3)(a) through 
(d) to protect sensitive plant and animal species; or
(B)
award grants, up to the amount authorized by the Legislature in an 
appropriations act, to political subdivisions of the state to implement the 
measures described in Subsections 
23A-3-214
(3)(a) through (d) to protect 
sensitive plant and animal species.
(ii)
Money transferred to the Division of Wildlife Resources under Subsection 
(4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or 
any other person to list or attempt to have listed a species as threatened or 
endangered under the Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et 
seq.
(iii)
At the end of each fiscal year:
(A)
50% of any unexpended designated sales and use tax revenue shall lapse to 
the Water Resources Conservation and Development Fund created in Section 
73-10-24
;
(B)
25% of any unexpended designated sales and use tax revenue shall lapse to 
the Utah Wastewater Loan Program Subaccount created in Section 
73-10c-5
; 
and
(C)
25% of any unexpended designated sales and use tax revenue shall lapse to 
the Drinking Water Loan Program Subaccount created in Section 
73-10c-5
.
(c)
For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in 
Subsection (4)(a) shall be deposited each year in the Agriculture Resource 
Development Fund created in Section 
4-18-106
.
(d)
(i)
For a fiscal year beginning on or after July 1, 2003, 1% of the amount 
described in Subsection (4)(a) shall be transferred each year as designated sales 
and use tax revenue to the Division of Water Rights to cover the costs incurred in 
hiring legal and technical staff for the adjudication of water rights.
(ii)
At the end of each fiscal year:
(A)
50% of any unexpended designated sales and use tax revenue shall lapse to 
the Water Resources Conservation and Development Fund created in Section 
73-10-24
;
(B)
25% of any unexpended designated sales and use tax revenue shall lapse to 
the Utah Wastewater Loan Program Subaccount created in Section 
73-10c-5
; 
and
(C)
25% of any unexpended designated sales and use tax revenue shall lapse to 
the Drinking Water Loan Program Subaccount created in Section 
73-10c-5
.
(e)
(i)
For a fiscal year beginning on or after July 1, 2003, 41% of the amount 
described in Subsection (4)(a) shall be deposited into the Water Resources 
Conservation and Development Fund created in Section 
73-10-24
 for use by the 
Division of Water Resources.
(ii)
In addition to the uses allowed of the Water Resources Conservation and 
Development Fund under Section 
73-10-24
, the Water Resources Conservation 
and Development Fund may also be used to:
(A)
conduct hydrologic and geotechnical investigations by the Division of Water 
Resources in a cooperative effort with other state, federal, or local entities, for 
the purpose of quantifying surface and ground water resources and describing 
the hydrologic systems of an area in sufficient detail so as to enable local and 
state resource managers to plan for and accommodate growth in water use 
without jeopardizing the resource;
(B)
fund state required dam safety improvements; and
(C)
protect the state's interest in interstate water compact allocations, including 
the hiring of technical and legal staff.
(f)
For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described 
in Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program 
Subaccount created in Section 
73-10c-5
 for use by the Water Quality Board to fund 
wastewater projects.
(g)
For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described 
in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program 
Subaccount created in Section 
73-10c-5
 for use by the Division of Drinking Water to:
(i)
provide for the installation and repair of collection, treatment, storage, and 
distribution facilities for any public water system, as defined in Section 
19-4-102
;
(ii)
develop underground sources of water, including springs and wells; and
(iii)
develop surface water sources.
(4)
(a)
Notwithstanding Subsection (3)(a), for each fiscal year the commission shall make 
the deposits described in Subsections (4)(b) through (4)(h) from the revenue from the 
taxes imposed by:
(i)
Subsection (2)(a)(i)(A);
(ii)
Subsection (2)(b)(i);
(iii)
Subsection (2)(c)(i); and
(iv)
Subsection (2)(f)(i)(A).
(b)
The commission shall deposit 15% of the difference between 1.4543% of the 
revenue described in Subsection (4)(a) and the deposits made under Subsection 
(5)(b)
, 
into the Water Rights Restricted Account created in Section 
73-2-1.6
.
(c)
The commission shall deposit 85% of the difference between 1.4543% of the revenue 
described in Subsection (4)(a) and the deposits made under Subsection (5)(b), into 
the Water Resources Conservation and Development Fund created in Section 
73-10-24
 for use by the Division of Water Resources for:
(i)
preconstruction costs:
(A)
as defined in Subsection 
73-26-103(6)
 for projects authorized by Title 73, 
Chapter 26, Bear River Development Act; and
(B)
as defined in Subsection 
73-28-103(8)
 for the Lake Powell Pipeline project 
authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
(ii)
the cost of employing a civil engineer to oversee any project authorized by Title 
73, Chapter 26, Bear River Development Act;
(iii)
the cost of employing a civil engineer to oversee the Lake Powell Pipeline 
project authorized by Title 73, Chapter 28, Lake Powell Pipeline Development 
Act; and
(iv)
other uses authorized under Sections 
73-10-24
, 
73-10-25.1
, and 
73-10-30
, and 
Subsection (5)(b)(iv)(B) after funding the uses specified in Subsections (4)(c)(i) 
through (iii).
(d)
The commission shall deposit 1.4543% of the revenue described in Subsection (4)(a) 
into the Water Infrastructure Restricted Account created in Section 
73-10g-103
.
(e)
(i)
Subject to Subsection (4)(e)(ii), the commission shall deposit 26.24% of the 
revenue described in Subsection (4)(a) into the Transportation Investment Fund of 
2005 created in Section 
72-2-124
.
(ii)
The commission shall annually reduce the deposit described in Subsection 
(4)(e)(i) by the sum of:
(A)
$1,813,400;
(B)
the earmark described in Subsection 
(5)(c)
; and
(C)
an amount equal to 35% of the revenue generated in the current fiscal year by 
the portion of the tax imposed on motor and special fuel that is sold, used, or 
received in the state that exceeds 29.4 cents per gallon.
(iii)
The amount described in Subsection (4)(e)(ii)(C) shall be annually deposited into 
the Transit Transportation Investment Fund created in Section 
72-2-124
.
(f)
The commission shall deposit .44% of the revenue described in Subsection (4)(a) into 
the Cottonwood Canyons Transportation Investment Fund created in Section 
72-2-124
.
(g)
The commission shall deposit 1% of the revenue described in Subsection (4)(a) into 
the Commuter Rail Subaccount created in Section 
72-2-124
.
(h)
The commission shall deposit 1% of the revenue described in Subsection (4)(a) into 
the Outdoor Recreation Adventure Infrastructure Restricted Account created in 
Section 
51-9-902
.
(5)
(a)
Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1, 
2006, the difference between the following amounts shall be expended as provided in 
this Subsection (5), if that difference is greater than $1:
(i)
for taxes listed under Subsection (3)(a), the amount of tax revenue generated for 
the fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); 
and
(ii)
$17,500,000.
(b)
(i)
The first $500,000 of the difference described in Subsection (5)(a) shall be:
(A)
transferred each fiscal year to the Department of Natural Resources as 
designated sales and use tax revenue; and
(B)
expended by the Department of Natural Resources for watershed 
rehabilitation or restoration.
(ii)
At the end of each fiscal year, 100% of any unexpended designated sales and use 
tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources 
Conservation and Development Fund created in Section 
73-10-24
.
(c)
(i)
After making the transfer required by Subsection (5)(b)(i), $150,000 of the 
remaining difference described in Subsection (5)(a) shall be:
(A)
transferred each fiscal year to the Division of Water Resources as designated 
sales and use tax revenue; and
(B)
expended by the Division of Water Resources for cloud-seeding projects 
authorized by Title 73, Chapter 15, Modification of Weather.
(ii)
At the end of each fiscal year, 100% of any unexpended designated sales and use 
tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources 
Conservation and Development Fund created in Section 
73-10-24
.
(d)
After making the transfers required by Subsections (5)(b) and (c), 85% of the 
remaining difference described in Subsection (5)(a) shall be deposited into the Water 
Resources Conservation and Development Fund created in Section 
73-10-24
 for use 
by the Division of Water Resources for:
(i)
preconstruction costs:
(A)
as defined in Subsection 
73-26-103
(6) for projects authorized by Title 73, 
Chapter 26, Bear River Development Act; and
(B)
as defined in Subsection 
73-28-103
(8) for the Lake Powell Pipeline project 
authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
(ii)
the cost of employing a civil engineer to oversee any project authorized by Title 
73, Chapter 26, Bear River Development Act;
(iii)
the cost of employing a civil engineer to oversee the Lake Powell Pipeline 
project authorized by Title 73, Chapter 28, Lake Powell Pipeline Development 
Act; and
(iv)
other uses authorized under Sections 
73-10-24
, 
73-10-25.1
, and 
73-10-30
, and 
Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) 
through (iii).
(e)
After making the transfers required by Subsections (5)(b) and (c), 15% of the 
remaining difference described in Subsection (5)(a) shall be deposited each year into 
the Water Rights Restricted Account created by Section 
73-2-1.6
.
(5)
(a)
Notwithstanding Subsection (3)(a), each fiscal year the commission shall make 
the deposits described in this Subsection (5).
(b)
(i)
(A)
The commission shall deposit $500,000 to the Department of Natural 
Resources to be used for watershed rehabilitation or restoration.
(B)
At the end of each fiscal year, 100% of any unexpended amount described in 
Subsection 
(5)(b)(i)
(A) shall lapse into the Water Resources Conservation and 
Development Fund created in Section 
73-10-24
.
(ii)
The commission shall deposit $150,000 to the Division of Water Resources for 
cloud-seeding projects authorized by Title 73, Chapter 15, Modification of 
Weather.
(iii)
The commission shall deposit $525,000 into the Division of Conservation 
created in Section 
4-46-401
 to implement water related programs.
(iv)
The commission shall deposit $7,175,000 into the Water Resources Conservation 
and Development Fund created in Section 
73-10-24
 for use by the Division of 
Water Resources:
(A)
for the uses allowed of the Water Resources Conservation and Development 
Fund under Section 
73-10-24
;
(B)
to conduct hydrologic and geotechnical investigations by the Division of 
Water Resources in a cooperative effort with other state, federal, or local 
entities, for the purpose of quantifying surface and ground water resources and 
describing the hydrologic systems of an area in sufficient detail so as to enable 
local and state resource managers to plan for and accommodate growth in 
water use without jeopardizing the resource;
(C)
to fund state required dam safety improvements; and
(D)
to protect the state's interest in interstate water compact allocations, including 
the hiring of technical and legal staff.
(v)
The commission shall deposit $3,587,500 into the Utah Wastewater Loan 
Program Subaccount created in Section 
73-10c-5
 for use by the Water Quality 
Board to fund wastewater projects.
(vi)
The commission shall deposit $3,587,500 into the Drinking Water Loan Program 
Subaccount created in Section 
73-10c-5
 for use by the Division of Drinking Water 
to:
(A)
provide for the installation and repair of collection, treatment, storage, and 
distribution facilities for any public water system, as defined in Section 
19-4-102
;
(B)
develop underground sources of water, including springs and wells; and
(C)
develop surface water sources.
(vii)
The commission shall deposit $2,450,000 to the Division of Wildlife Resources 
to:
(A)
implement the measures described in Subsections 
23A-3-214(3)(a)
 through 
(d) to protect sensitive plant and animal species; or
(B)
award grants, up to the amount authorized by the Legislature in an 
appropriations act, to political subdivisions of the state to implement the 
measures described in Subsections 
23A-3-214(3)(a)
 through (d) to protect 
sensitive plant and animal species.
(viii)
Funds transferred to the Division of Wildlife Resources under Subsection 
(5)(b)(vii)(A) may not be used to assist the United States Fish and Wildlife 
Service or any other person to list or attempt to have listed a species as threatened 
or endangered under the Endangered Species Act of 1973, 16 U.S.C. Sec. 1531, et 
seq.
(ix)
At the end of each fiscal year, any unexpended amounts described in Subsections 
(5)(b)(vii)(A) and (B) shall lapse:
(A)
50% into the Water Resources Conservation and Development Fund created 
in Section 
73-10-24
;
(B)
25% into the Utah Wastewater Loan Program Subaccount created in Section 
73-10c-5
; and
(C)
25% into the Drinking Water Loan Program Subaccount created in Section 
73-10c-5
.
(x)
The commission shall allocate $175,000 to the Division of Water Rights to cover 
the costs incurred in hiring legal and technical staff for the adjudication of water 
rights.
(xi)
At the end of each fiscal year, any unexpended amounts described in Subsection 
(5)(b)(x) shall lapse:
(A)
50% into the Water Resources Conservation and Development Fund created 
in Section 
73-10-24
;
(B)
25% into the Utah Wastewater Loan Program Subaccount created in Section 
73-10c-5
; and
(C)
25% into the Drinking Water Loan Program Subaccount created in Section 
73-10c-5
.
(c)
The commission shall deposit $45,000,000 into the Active Transportation Investment 
Fund created in Section 
72-2-124
.
(d)
The commission shall deposit $533,750 into the Qualified Emergency Food 
Agencies Fund created by and expended in accordance with Section 
35A-8-1009
.
(e)
The commission shall deposit $200,000 into the General Fund as a dedicated credit 
for the sole use of the Search and Rescue Financial Assistance Program created by 
and to be expended in accordance with Title 53, Chapter 2a, Part 11, Search and 
Rescue Act.
(6)
Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a), each 
fiscal year, the commission shall deposit into the Water Infrastructure Restricted 
Account created in Section 
73-10g-103
 the amount of revenue generated by a 1/16% tax 
rate on the transactions described in Subsection (1) for the fiscal year.
(7)
(a)
Notwithstanding Subsection (3)(a) and subject to Subsections (7)(b), (c), and 
(d), for a fiscal year beginning on or after July 1, 2023, the commission shall deposit 
into the Transportation Investment Fund of 2005 created by Section 
72-2-124
 a 
portion of the taxes listed under Subsection (3)(a) equal to 17% of the revenue 
collected from the following sales and use taxes:
(i)
the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(ii)
the tax imposed by Subsection (2)(b)(i);
(iii)
the tax imposed by Subsection (2)(c)(i); and
(iv)
the tax imposed by Subsection (2)(f)(i)(A)(I).
(b)
(i)
For a fiscal year beginning on or after July 1, 2024, the commission shall 
annually reduce the deposit under Subsection (7)(a) into the Transportation 
Investment Fund of 2005 by an amount equal to .44% of the revenue collected 
from the following sales and use taxes:
(A)
the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(B)
the tax imposed by Subsection (2)(b)(i);
(C)
the tax imposed by Subsection (2)(c)(i); and
(D)
the tax imposed by Subsection (2)(f)(i)(A)(I).
(ii)
The commission shall annually deposit the amount described in Subsection 
(7)(b)(i) into the Cottonwood Canyons Transportation Investment Fund created in 
Section 
72-2-124
.
(c)
(i)
Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1, 
2023, the commission shall annually reduce the deposit into the Transportation 
Investment Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is 
equal to 5% of:
(A)
the amount of revenue generated in the current fiscal year by the portion of 
taxes listed under Subsection (3)(a) that equals 20.68% of the revenue 
collected from taxes described in Subsections (7)(a)(i) through (iv);
(B)
the amount of revenue generated in the current fiscal year by registration fees 
designated under Section 
41-1a-1201
 to be deposited into the Transportation 
Investment Fund of 2005; and
(C)
revenue transferred by the Division of Finance to the Transportation 
Investment Fund of 2005 in accordance with Section 
72-2-106
 in the current 
fiscal year.
(ii)
The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a 
given fiscal year.
(iii)
The commission shall annually deposit the amount described in Subsection 
(7)(c)(i) into the Active Transportation Investment Fund created in Subsection 
72-2-124
(11).
(d)
(i)
For a fiscal year beginning on or after July 1, 2024, the commission shall 
annually reduce the deposit into the Transportation Investment Fund of 2005 
under this Subsection (7) by an amount that is equal to 1% of the revenue 
collected from the following sales and use taxes:
(A)
the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(B)
the tax imposed by Subsection (2)(b)(i);
(C)
the tax imposed by Subsection (2)(c)(i); and
(D)
the tax imposed by Subsection (2)(f)(i)(A)(I).
(ii)
The commission shall annually deposit the amount described in Subsection 
(7)(d)(i) into the Commuter Rail Subaccount created in Section 
72-2-124
.
(8)
(a)
Notwithstanding Subsection (3)(a), in addition to the amounts deposited under 
Subsection (7), and subject to Subsections (8)(b) and (d)(ii), for a fiscal year 
beginning on or after July 1, 2018, the commission shall annually deposit into the 
Transportation Investment Fund of 2005 created by Section 
72-2-124
 a portion of the 
taxes listed under Subsection (3)(a) in an amount equal to 3.68% of the revenue 
collected from the following taxes:
(i)
the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(ii)
the tax imposed by Subsection (2)(b)(i);
(iii)
the tax imposed by Subsection (2)(c)(i); and
(iv)
the tax imposed by Subsection (2)(f)(i)(A)(I).
(b)
For a fiscal year beginning on or after July 1, 2019, the commission shall annually 
reduce the deposit into the Transportation Investment Fund of 2005 under Subsection 
(8)(a) by an amount that is equal to 35% of the amount of revenue generated in the 
current fiscal year by the portion of the tax imposed on motor and special fuel that is 
sold, used, or received for sale or use in this state that exceeds 29.4 cents per gallon.
(c)
The commission shall annually deposit the amount described in Subsection (8)(b) 
into the Transit Transportation Investment Fund created in Section 
72-2-124
.
(9)
Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year 
2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies 
Fund created by Section 
35A-8-1009
 and expended as provided in Section 
35A-8-1009
.
(10)
Notwithstanding Subsection (3)(a), beginning the second fiscal year after the fiscal 
year during which the commission receives notice under Section 
63N-2-510
 that 
construction on a qualified hotel, as defined in Section 
63N-2-502
, has begun, the 
commission shall, for two consecutive fiscal years, annually deposit $1,900,000 of the 
revenue generated by the taxes listed under Subsection (3)(a) into the Hotel Impact 
Mitigation Fund, created in Section 
63N-2-512
.
(11)
(6)
(a)
The rate specified in this 
subsection
Subsection (6)
 is 0.15%.
(b)
Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year beginning 
on or after July 1, 2019, annually transfer the amount of revenue collected from the 
rate described in Subsection 
(11)(a)
(6)(a)
 on the transactions that are subject to the 
sales and use tax under Subsection 
(2)(a)(i)(A)
(2)(a)(i)(B)
 into the Medicaid ACA 
Fund created in Section 
26B-1-315
.
(12)
Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year 
2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated 
credit solely for use of the Search and Rescue Financial Assistance Program created in, 
and expended in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act.
(13)
(a)
For each fiscal year beginning with fiscal year 2020-21, the commission shall 
annually transfer $1,813,400 of the revenue deposited into the Transportation 
Investment Fund of 2005 under Subsections (7) and (8) to the General Fund.
(b)
If the total revenue deposited into the Transportation Investment Fund of 2005 
under Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the 
commission shall transfer the total revenue deposited into the Transportation 
Investment Fund of 2005 under Subsections (7) and (8) during the fiscal year to the 
General Fund.
(14)
(7)
Notwithstanding Subsection (3)(a), and as described in Section 
63N-3-610
, 
beginning the first day of the calendar quarter one year after the sales and use tax 
boundary for a housing and transit reinvestment zone is established, the commission, at 
least annually, shall transfer an amount equal to 15% of the sales and use tax increment 
within an established sales and use tax boundary, as defined in Section 
63N-3-602
, into 
the Transit Transportation Investment Fund created in Section 
72-2-124
.
(15)
Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year beginning 
on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure Restricted 
Account, created in Section 
51-9-902
, a portion of the taxes listed under Subsection 
(3)(a) equal to 1% of the revenue collected from the following sales and use taxes:
(a)
the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(b)
the tax imposed by Subsection (2)(b)(i);
(c)
the tax imposed by Subsection (2)(c)(i); and
(d)
the tax imposed by Subsection (2)(f)(i)(A)(I).
(16)
(8)
Notwithstanding Subsection (3)(a), beginning October 1, 2024 the commission 
shall transfer to the Utah Fairpark Area Investment and Restoration District, created in 
Section 
11-70-201
, the revenue from the sales and use tax imposed by Subsection 
(2)(a)(i)(A)
 at a 4.7% rate
, on transactions occurring within the district sales tax area, 
as defined in Section 
11-70-101
.
(17)
(9)
(a)
As used in this Subsection 
(17)
(9)
:
(i)
"Additional land" means point of the mountain state land described in Subsection 
11-59-102(6)(b)
 that the point of the mountain authority acquires after the point of 
the mountain authority provides the commission a map under Subsection 
(17)(c)
(9)(c)
.
(ii)
"Point of the mountain authority" means the Point of the Mountain State Land 
Authority, created in Section 
11-59-201
.
(iii)
"Point of the mountain state land" means the same as that term is defined in 
Section 
11-59-102
.
(b)
Notwithstanding Subsection (3)(a), the commission shall distribute to the point of the 
mountain authority 50% of the revenue from the sales and use tax imposed by 
Subsection (2)(a)(i)(A)
 at a 4.7% rate
, on transactions occurring on the point of the 
mountain state land.
(c)
The distribution under Subsection 
(17)(b)
(9)(b)
 shall begin the next calendar 
quarter that begins at least 90 days after the point of the mountain authority provides 
the commission a map that:
(i)
accurately describes the point of the mountain state land; and
(ii)
the point of the mountain authority certifies as accurate.
(d)
A distribution under Subsection 
(17)(b)
(9)(b)
 with respect to additional land shall 
begin the next calendar quarter that begins at least 90 days after the point of the 
mountain authority provides the commission a map of point of the mountain state 
land that:
(i)
accurately describes the point of the mountain state land, including the additional 
land; and
(ii)
the point of the mountain authority certifies as accurate.
(e)
(i)
Upon the payment in full of bonds secured by the sales and use tax revenue 
distributed to the point of the mountain authority under Subsection 
(17)(b)
(9)(b)
, 
the point of the mountain authority shall immediately notify the commission in 
writing that the bonds are paid in full.
(ii)
The commission shall discontinue distributions of sales and use tax revenue under 
Subsection 
(17)(b)
(9)(b)
 at the beginning of the calendar quarter that begins at 
least 90 days after the date that the commission receives the written notice under 
Subsection 
(17)(e)(i)
(9)(e)(i)
.
(10)
Notwithstanding Subsection (3)(a), the amount of state sales tax revenues described in 
Section 
63N-2-503.5
 is deposited into the Convention Incentive Fund created in Section 
63N-2-503.5
.
Section 19, Section 
59-12-104.2
 is amended to read:
59-12-104.2
Effective 
07/01/26
. Exemption for accommodations and services 
taxed by the Navajo Nation.
(1)
As used in this section "tribal taxing area" means the geographical area that:
(a)
is subject to the taxing authority of the Navajo Nation; and
(b)
consists of:
(i)
notwithstanding the issuance of a patent, all land:
(A)
within the limits of an Indian reservation under the jurisdiction of the federal 
government; and
(B)
including any rights-of-way running through the reservation; and
(ii)
all Indian allotments the Indian titles to which have not been extinguished, 
including any rights-of-way running through an Indian allotment.
(2)
(a)
Beginning July 1, 2001, amounts paid by or charged to a purchaser for 
accommodations and services described in Subsection 
59-12-103(1)(i)
 are exempt 
from the tax imposed by 
Subsection 
59-12-103(2)(a)(i)(A)
 or 
(2)
(e)(i)(A)(I)
Subsections 
59-12-103(2)(a)(i)(A)
 and (B) or Subsection 
59-12-103(2)(e)(i)(A)
 to the 
extent permitted under Subsection 
(2)(b)
 if:
(i)
the accommodations and services described in Subsection 
59-12-103(1)(i)
 are 
provided within:
(A)
the state; and
(B)
a tribal taxing area;
(ii)
the Navajo Nation imposes and collects a tax on the amounts paid by or charged 
to the purchaser for the accommodations and services described in Subsection 
59-12-103(1)(i)
;
(iii)
the Navajo Nation imposes the tax described in Subsection 
(2)(a)(ii)
 without 
regard to whether or not the purchaser that pays or is charged for the 
accommodations and services is an enrolled member of the Navajo Nation; and
(iv)
the requirements of Subsection 
(4)
 are met.
(b)
If but for Subsection 
(2)(a)
 the amounts paid by or charged to a purchaser for 
accommodations and services described in Subsection 
(2)(a)
 are subject to a tax 
imposed by 
Subsection 
59-12-103(2)(a)(i)(A)
 or 
(2)
(e)(i)(A)(I)
Subsections 
59-12-103(2)(a)(i)(A)
 and (B) or Subsection 
59-12-103(2)(e)(i)(A)
:
(i)
the seller shall collect and pay to the state the difference described in Subsection 
(3)
 if that difference is greater than $0; and
(ii)
a person may not require the state to provide a refund, a credit, or similar tax 
relief if the difference described in Subsection 
(3)
 is equal to or less than $0.
(3)
The difference described in Subsection 
(2)(b)
 is equal to the difference between:
(a)
the amount of tax imposed by 
Subsection 
59-12-103(2)(a)(i)(A)
 or 
(2)
(e)(i)(A)(I)
Subsections 
59-12-103(2)(a)(i)(A)
 and (B) or Subsection 
59-12-103(2)(e)(i)(A)
 on 
the amounts paid by or charged to a purchaser for accommodations and services 
described in Subsection 
59-12-103(1)(i)
; less
(b)
the tax imposed and collected by the Navajo Nation on the amounts paid by or 
charged to a purchaser for the accommodations and services described in Subsection 
59-12-103(1)(i)
.
(4)
(a)
If, on or after July 1, 2001, the Navajo Nation changes the tax rate of a tax 
imposed on amounts paid by or charged to a purchaser for accommodations and 
services described in Subsection 
59-12-103(1)(i)
, any change in the amount of the 
exemption under Subsection 
(2)
 as a result of the change in the tax rate is not 
effective until the first day of the calendar quarter after a 90-day period beginning on 
the date the commission receives notice meeting the requirements of Subsection 
(4)(b)
 from the Navajo Nation.
(b)
The notice described in Subsection 
(4)(a)
 shall state:
(i)
that the Navajo Nation has changed or will change the tax rate of a tax imposed on 
amounts paid by or charged to a purchaser for accommodations and services 
described in Subsection 
59-12-103(1)(i)
;
(ii)
the effective date of the rate change on the tax described in Subsection 
(4)(b)(i)
; 
and
(iii)
the new rate of the tax described in Subsection 
(4)(b)(i)
.
Section 20, Section 
59-12-1201
 is amended to read:
59-12-1201
Effective 
07/01/26
. Motor vehicle rental tax -- Rate -- Exemptions -- 
Administration, collection, and enforcement of tax -- Administrative charge -- Deposits.
(1)
As used in this section:
(a)
"Fairpark district board" means the board of the fairpark district.
(b)
"Fairpark district" means the Utah Fairpark Area Investment and Restoration 
District, created in Section 
11-70-201
.
(c)
"Franchise agreement date" means the same as that term is defined in Section 
11-70-101
.
(d)
"Stadium contribution" means the same as that term is defined in Section 
11-70-101
.
(e)
"Transition date" means the first day of the calendar quarter that begins at least 90 
days after the fairpark district board delivers to the commission the certificate 
described in Subsection (2)(a)(ii)(B).
(2)
(a)
(i)
Except as provided in Subsections (4) and (5), there is imposed a tax of 2.5% 
on all short-term rentals of motor vehicles.
(ii)
(A)
In addition to the tax imposed under Subsection (2)(a)(i) and except as 
provided in Subsections (4) and (5), beginning on the transition date there is 
imposed a tax of 1.5% on all short-term leases and rentals of motor vehicles 
not exceeding 30 days.
(B)
After the franchise agreement date, the fairpark district board shall deliver to 
the commission a certificate verifying the execution of a franchise agreement, 
as defined in Section 
11-70-101
, and providing the franchise agreement date.
(C)
A tax under this Subsection (2)(a)(ii) is imposed only if the franchise 
agreement date is on or before June 30, 2032.
(b)
The tax imposed in this section is in addition to all other state, county, or municipal 
fees and taxes imposed on rentals of motor vehicles.
(3)
(a)
Subject to Subsection (3)(b), a tax rate repeal or tax rate change for the tax 
imposed under Subsection (2) shall take effect on the first day of a calendar quarter.
(b)
(i)
For a transaction subject to a tax under Subsection (2), a tax rate increase shall 
take effect on the first day of the first billing period:
(A)
that begins after the effective date of the tax rate increase; and
(B)
if the billing period for the transaction begins before the effective date of a tax 
rate increase imposed under Subsection (2).
(ii)
For a transaction subject to a tax under Subsection (2), the repeal of a tax or a tax 
rate decrease shall take effect on the first day of the last billing period:
(A)
that began before the effective date of the repeal of the tax or the tax rate 
decrease; and
(B)
if the billing period for the transaction begins before the effective date of the 
repeal of the tax or the tax rate decrease imposed under Subsection 
(1)
(2)
.
(4)
A tax imposed under this section applies at the same rate to car sharing of less than 30 
days, except for
car sharing for the purpose of temporarily replacing a person's motor 
vehicle that is being repaired pursuant to a repair or an insurance agreement.
(5)
A motor vehicle is exempt from the tax imposed under this section if:
(a)
the motor vehicle is registered for a gross laden weight of 12,001 or more pounds;
(b)
the motor vehicle is rented as a personal household goods moving van; or
(c)
the lease or rental of the motor vehicle is made for the purpose of temporarily 
replacing a person's motor vehicle that is being repaired pursuant to a repair 
agreement or an insurance agreement.
(6)
(a)
(i)
The tax authorized under this section shall be administered, collected, and 
enforced in accordance with:
(A)
the same procedures used to administer, collect, and enforce the tax under Part 
1, Tax Collection; and
(B)
Chapter 1, General Taxation Policies.
(ii)
Notwithstanding Subsection 
(5)(a)(i)
(6)(a)(i)
, a tax under this part is not subject 
to Subsections 
59-12-103
(4) through 
(9)
(10)
 or Section 
59-12-107.1
 or 
59-12-123
.
(b)
The commission shall retain and deposit an administrative charge in accordance with 
Section 
59-1-306
 from the revenue the commission collects from a tax under this part.
(c)
Except as provided under Subsections (6)(b) and (d):
(i)
the commission shall deposit daily with the state treasurer all revenue received 
under this section; and
(ii)
the state treasurer shall credit monthly all revenue received under this section to 
the Marda Dillree Corridor Preservation Fund under Section 
72-2-117
.
(d)
(i)
Subject to Subsection (6)(d)(iii), all revenue received by the commission under 
Subsection (2)(a)(ii) shall be paid to the fairpark district.
(ii)
Within 10 days after the fairpark district completes payment of the stadium 
contribution, the fairpark district board shall deliver to the commission a written 
statement verifying that the fairpark district has completed payment of the stadium 
contribution.
(iii)
Upon receipt of the written statement under Subsection (6)(d)(ii), the 
commission shall:
(A)
discontinue collecting revenue under Subsection (2)(a)(ii), beginning the first 
day of the calendar quarter that is at least 90 days after the commission's 
receipt of the written statement;
(B)
discontinue distributing revenue under Subsection (2)(a)(ii) to the fairpark 
district, beginning the first day of the calendar quarter that is at least 90 days 
after the commission's receipt of the written statement; and
(C)
notify the Executive Appropriations Committee of the Legislature that the 
commission is discontinuing collecting and distributing revenue under 
Subsection (2)(a)(ii).
Section 21, Section 
63N-2-510
 is amended to read:
63N-2-510
Effective 
07/01/26
. Report by office -- Posting of report.
(1)
The office shall include the following information in the office's annual written report 
described in Section 
63N-1a-306
:
(a)
the state's success in attracting new conventions and corresponding new state 
revenue;
(b)
the estimated amount of convention incentive commitments and the associated 
calculation made by the office and the period of time over which convention 
incentives are expected to be paid;
(c)
the economic impact on the state related to generating new state revenue and 
providing convention incentives; and
(d)
the estimated and actual costs and economic benefits of the convention incentive 
commitments that the office made.
(2)
Upon the commencement of the construction of a qualified hotel, the office shall send a 
written notice to the Division of Finance
:
(a)
referring to the two annual deposits required under Subsection 
59-12-103(10)
; and
(b)
notifying the Division of Finance that construction on the qualified hotel has 
begun.
Section 22, Section 
63N-2-512
 is amended to read:
63N-2-512
Effective 
07/01/26
. Hotel Impact Mitigation Fund.
(1)
As used in this section:
(a)
"Affected hotel" means a hotel built in the state before July 1, 2014.
(b)
"Direct losses" means affected hotels' losses of hotel guest business attributable to 
the qualified hotel room supply being added to the market in the state.
(c)
"Mitigation fund" means the Hotel Impact Mitigation Fund, created in Subsection (2).
(2)
There is created an expendable special revenue fund known as the Hotel Impact 
Mitigation Fund.
(3)
The mitigation fund shall:
(a)
be administered by GOEO;
(b)
earn interest; and
(c)
be funded by:
(i)
payments required to be deposited into the mitigation fund by the Division of 
Finance under Subsection 
59-12-103(10)
;
(ii)
(i)
money required to be deposited into the mitigation fund under Subsection 
17-31-9(2)
 by the county in which a qualified hotel is located; and
(iii)
(ii)
any money deposited into the mitigation fund under Subsection (6).
(4)
Interest earned by the mitigation fund shall be deposited into the mitigation fund.
(5)
(a)
In accordance with office rules, GOEO shall annually pay up to $2,100,000 of 
money in the mitigation fund:
(i)
to affected hotels;
(ii)
for four consecutive years, beginning 12 months after the date of initial 
occupancy of the qualified hotel occurs; and
(iii)
to mitigate direct losses.
(b)
(i)
If the amount GOEO pays under Subsection (5)(a) in any year is less than 
$2,100,000, GOEO shall pay to the Stay Another Day and Bounce Back Fund, 
created in Section 
63N-2-511
, the difference between $2,100,000 and the amount 
paid under Subsection (5)(a).
(ii)
GOEO shall make any required payment under Subsection (5)(b)(i) within 90 
days after the end of the year for which a determination is made of how much 
GOEO is required to pay to affected hotels under Subsection (5)(a).
(6)
A host local government or qualified hotel owner may make payments to the Division 
of Finance for deposit into the mitigation fund.
(7)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
office shall, in consultation with the Utah Hotel and Lodging Association and the county 
in which the qualified hotel is located, make rules establishing procedures and criteria 
governing payments under Subsection (5)(a) to affected hotels.
Section 23, Section 
72-2-106
 is amended to read:
72-2-106
Effective 
07/01/26
. Appropriation and transfers from Transportation 
Fund.
(1)
On and after July 1, 1981, there is appropriated from the Transportation Fund to the use 
of the department an amount equal to two-elevenths of the taxes collected from the 
motor fuel tax and the special fuel tax, exclusive of the formula amount appropriated for 
class B and class C roads, to be used for highway rehabilitation.
(2)
For a fiscal year beginning on or after July 1, 2016, the Division of Finance shall 
annually transfer an amount equal to the amount of revenue generated by a tax imposed 
on motor and special fuel that is sold, used, or received for sale or used in this state at a 
rate of 1.8 cents per gallon to the Transportation Investment Fund of 2005 created by 
Section 
72-2-124
.
(3)
For a fiscal year beginning on or after July 1, 2019, the Division of Finance shall 
annually transfer to the Transportation Investment Fund of 2005 created by Section 
72-2-124
 an amount that is equal to 35% of the amount of revenue generated in the 
current fiscal year by the portion of the tax imposed on motor and special fuel that is 
sold, used, or received for sale or use in this state that exceeds 29.4 cents per gallon.
(4)
For purposes of the calculation described in Subsection 
59-12-103(7)(c)
, the Division 
of Finance shall notify the State Tax Commission of the amount of any transfer made 
under Subsections 
(2)
 and 
(3)
.
Section 24, Section 
72-2-124
 is amended to read:
72-2-124
Effective 
07/01/26
. Transportation Investment Fund of 2005.
(1)
There is created a capital projects fund entitled the Transportation Investment Fund of 
2005.
(2)
The fund consists of money generated from the following sources:
(a)
any voluntary contributions received for the maintenance, construction, 
reconstruction, or renovation of state and federal highways;
(b)
appropriations made to the fund by the Legislature;
(c)
registration fees designated under Section 
41-1a-1201
;
(d)
the sales and use tax revenues deposited into the fund in accordance with Section 
59-12-103
; and
(e)
revenues transferred to the fund in accordance with Section 
72-2-106
.
(3)
(a)
The fund shall earn interest.
(b)
All interest earned on fund money shall be deposited into the fund.
(4)
(a)
Except as provided in Subsection (4)(b), the executive director may only use fund 
money to pay:
(i)
the costs of maintenance, construction, reconstruction, or renovation to state and 
federal highways prioritized by the Transportation Commission through the 
prioritization process for new transportation capacity projects adopted under 
Section 
72-1-304
;
(ii)
the costs of maintenance, construction, reconstruction, or renovation to the 
highway projects described in Subsections 
63B-18-401
(2), (3), and (4);
(iii)
principal, interest, and issuance costs of bonds authorized by Section 
63B-18-401
minus the costs paid from the County of the First Class Highway Projects Fund in 
accordance with Subsection 
72-2-121
(4)(e);
(iv)
for a fiscal year beginning on or after July 1, 2013, to transfer to the 2010 Salt 
Lake County Revenue Bond Sinking Fund created by Section 
72-2-121.3
 the 
amount certified by Salt Lake County in accordance with Subsection 
72-2-121.3
(4)(c) as necessary to pay the debt service on $30,000,000 of the revenue bonds 
issued by Salt Lake County;
(v)
principal, interest, and issuance costs of bonds authorized by Section 
63B-16-101
for projects prioritized in accordance with Section 
72-2-125
;
(vi)
all highway general obligation bonds that are intended to be paid from revenues 
in the Centennial Highway Fund created by Section 
72-2-118
;
(vii)
for fiscal year 2015-16 only, to transfer $25,000,000 to the County of the First 
Class Highway Projects Fund created in Section 
72-2-121
 to be used for the 
purposes described in Section 
72-2-121
;
(viii)
if a political subdivision provides a contribution equal to or greater than 40% of 
the costs needed for construction, reconstruction, or renovation of paved 
pedestrian or paved nonmotorized transportation for projects that:
(A)
mitigate traffic congestion on the state highway system;
(B)
are part of an active transportation plan approved by the department; and
(C)
are prioritized by the commission through the prioritization process for new 
transportation capacity projects adopted under Section 
72-1-304
;
(ix)
$705,000,000 for the costs of right-of-way acquisition, construction, 
reconstruction, or renovation of or improvement to the following projects:
(A)
the connector road between Main Street and 1600 North in the city of 
Vineyard;
(B)
Geneva Road from University Parkway to 1800 South;
(C)
the SR-97 interchange at 5600 South on I-15;
(D)
subject to Subsection (4)(c), two lanes on U-111 from Herriman Parkway to 
South Jordan Parkway;
(E)
widening I-15 between mileposts 10 and 13 and the interchange at milepost 11;
(F)
improvements to 1600 North in Orem from 1200 West to State Street;
(G)
widening I-15 between mileposts 6 and 8;
(H)
widening 1600 South from Main Street in the city of Spanish Fork to SR-51;
(I)
widening US 6 from Sheep Creek to Mill Fork between mileposts 195 and 197 
in Spanish Fork Canyon;
(J)
I-15 northbound between mileposts 43 and 56;
(K)
a passing lane on SR-132 between mileposts 41.1 and 43.7 between mileposts 
43 and 45.1;
(L)
east Zion SR-9 improvements;
(M)
Toquerville Parkway;
(N)
an environmental study on Foothill Boulevard in the city of Saratoga Springs;
(O)
using funds allocated in this Subsection (4)(a)(ix), and other sources of funds, 
for construction of an interchange on Bangerter Highway at 13400 South; and
(P)
an environmental impact study for Kimball Junction in Summit County; and
(x)
$28,000,000 as pass-through funds, to be distributed as necessary to pay project 
costs based upon a statement of cash flow that the local jurisdiction where the 
project is located provides to the department demonstrating the need for money 
for the project, for the following projects in the following amounts:
(A)
$5,000,000 for Payson Main Street repair and replacement;
(B)
$8,000,000 for a Bluffdale 14600 South railroad bypass;
(C)
$5,000,000 for improvements to 4700 South in Taylorsville; and
(D)
$10,000,000 for improvements to the west side frontage roads adjacent to U.S. 
40 between mile markers 7 and 10.
(b)
The executive director may use fund money to exchange for an equal or greater 
amount of federal transportation funds to be used as provided in Subsection (4)(a).
(c)
(i)
Construction related to the project described in Subsection (4)(a)(ix)(D) may 
not commence until a right-of-way not owned by a federal agency that is required 
for the realignment and extension of U-111, as described in the department's 2023 
environmental study related to the project, is dedicated to the department.
(ii)
Notwithstanding Subsection (4)(c)(i), if a right-of-way is not dedicated for the 
project as described in Subsection (4)(c)(i) on or before October 1, 2024, the 
department may proceed with the project, except that the project will be limited to 
two lanes on U-111 from Herriman Parkway to 11800 South.
(5)
(a)
Except as provided in Subsection (5)(b), if the department receives a notice of 
ineligibility for a municipality as described in Subsection 
10-9a-408
(7), the executive 
director may not program fund money to a project prioritized by the commission 
under Section 
72-1-304
, including fund money from the Transit Transportation 
Investment Fund, within the boundaries of the municipality until the department 
receives notification from the Housing and Community Development Division within 
the Department of Workforce Services that ineligibility under this Subsection (5) no 
longer applies to the municipality.
(b)
Within the boundaries of a municipality described in Subsection (5)(a), the executive 
director:
(i)
may program fund money in accordance with Subsection (4)(a) for a 
limited-access facility or interchange connecting limited-access facilities;
(ii)
may not program fund money for the construction, reconstruction, or renovation 
of an interchange on a limited-access facility;
(iii)
may program Transit Transportation Investment Fund money for a 
multi-community fixed guideway public transportation project; and
(iv)
may not program Transit Transportation Investment Fund money for the 
construction, reconstruction, or renovation of a station that is part of a fixed 
guideway public transportation project.
(c)
Subsections (5)(a) and (b) do not apply to a project programmed by the executive 
director before July 1, 2022, for projects prioritized by the commission under Section 
72-1-304
.
(6)
(a)
Except as provided in Subsection (6)(b), if the department receives a notice of 
ineligibility for a county as described in Subsection 
17-27a-408
(7), the executive 
director may not program fund money to a project prioritized by the commission 
under Section 
72-1-304
, including fund money from the Transit Transportation 
Investment Fund, within the boundaries of the unincorporated area of the county until 
the department receives notification from the Housing and Community Development 
Division within the Department of Workforce Services that ineligibility under this 
Subsection (6) no longer applies to the county.
(b)
Within the boundaries of the unincorporated area of a county described in Subsection 
(6)(a), the executive director:
(i)
may program fund money in accordance with Subsection (4)(a) for a 
limited-access facility to a project prioritized by the commission under Section 
72-1-304
;
(ii)
may not program fund money for the construction, reconstruction, or renovation 
of an interchange on a limited-access facility;
(iii)
may program Transit Transportation Investment Fund money for a 
multi-community fixed guideway public transportation project; and
(iv)
may not program Transit Transportation Investment Fund money for the 
construction, reconstruction, or renovation of a station that is part of a fixed 
guideway public transportation project.
(c)
Subsections (6)(a) and (b) do not apply to a project programmed by the executive 
director before July 1, 2022, for projects prioritized by the commission under Section 
72-1-304
.
(7)
(a)
Before bonds authorized by Section 
63B-18-401
 or 
63B-27-101
 may be issued in 
any fiscal year, the department and the commission shall appear before the Executive 
Appropriations Committee of the Legislature and present the amount of bond 
proceeds that the department needs to provide funding for the projects identified in 
Subsections 
63B-18-401
(2), (3), and (4) or Subsection 
63B-27-101
(2) for the current 
or next fiscal year.
(b)
The Executive Appropriations Committee of the Legislature shall review and 
comment on the amount of bond proceeds needed to fund the projects.
(8)
The Division of Finance shall, from money deposited into the fund, transfer the amount 
of funds necessary to pay principal, interest, and issuance costs of bonds authorized by 
Section 
63B-18-401
 or 
63B-27-101
 in the current fiscal year to the appropriate debt 
service or sinking fund.
(9)
(a)
There is created in the Transportation Investment Fund of 2005 the Transit 
Transportation Investment Fund.
(b)
The fund shall be funded by:
(i)
contributions deposited into the fund in accordance with Section 
59-12-103
;
(ii)
appropriations into the account by the Legislature;
(iii)
deposits of sales and use tax increment related to a housing and transit 
reinvestment zone as described in Section 
63N-3-610
;
(iv)
transfers of local option sales and use tax revenue as described in Subsection 
59-12-2220
(11)(b) or (c);
(v)
private contributions; and
(vi)
donations or grants from public or private entities.
(c)
(i)
The fund shall earn interest.
(ii)
All interest earned on fund money shall be deposited into the fund.
(d)
Subject to Subsection (9)(e), the commission may prioritize money from the fund:
(i)
for public transit capital development of new capacity projects and fixed guideway 
capital development projects to be used as prioritized by the commission through 
the prioritization process adopted under Section 
72-1-304
; 
(ii)
to the department for oversight of a fixed guideway capital development project 
for which the department has responsibility; or
(iii)
up to $500,000 per year, to be used for a public transit study.
(e)
(i)
Subject to Subsections (9)(g), (h), and (i), the commission may only prioritize 
money from the fund for a public transit capital development project or pedestrian 
or nonmotorized transportation project that provides connection to the public 
transit system if the public transit district or political subdivision provides funds of 
equal to or greater than 30% of the costs needed for the project.
(ii)
A public transit district or political subdivision may use money derived from a 
loan granted pursuant to 
Title 72, Chapter 2, 
Part 2, State Infrastructure Bank 
Fund, to provide all or part of the 30% requirement described in Subsection 
(9)(e)(i) if:
(A)
the loan is approved by the commission as required in 
Title 72, Chapter 2, 
Part 2, State Infrastructure Bank Fund; and
(B)
the proposed capital project has been prioritized by the commission pursuant 
to Section 
72-1-303
.
(f)
Before July 1, 2022, the department and a large public transit district shall enter into 
an agreement for a large public transit district to pay the department $5,000,000 per 
year for 15 years to be used to facilitate the purchase of zero emissions or low 
emissions rail engines and trainsets for regional public transit rail systems.
(g)
For any revenue transferred into the fund pursuant to Subsection 
59-12-2220
(11)(b):
(i)
the commission may prioritize money from the fund for public transit projects, 
operations, or maintenance within the county of the first class; and
(ii)
Subsection (9)(e) does not apply.
(h)
For any revenue transferred into the fund pursuant to Subsection 
59-12-2220
(11)(c):
(i)
the commission may prioritize public transit projects, operations, or maintenance 
in the county from which the revenue was generated; and
(ii)
Subsection (9)(e) does not apply.
(i)
The requirement to provide funds equal to or greater than 30% of the costs needed for 
the project described in Subsection 
(9)(e)
 does not apply to a public transit capital 
development project or pedestrian or nonmotorized transportation project that the 
department proposes.
(j)
In accordance with Part 
3
4
, Public Transit Innovation Grants, the commission may 
prioritize money from the fund for public transit innovation grants, as defined in 
Section 
72-2-401
, for public transit capital development projects requested by a 
political subdivision within a public transit district.
(10)
(a)
There is created in the Transportation Investment Fund of 2005 the Cottonwood 
Canyons Transportation Investment Fund.
(b)
The fund shall be funded by:
(i)
money deposited into the fund in accordance with Section 
59-12-103
;
(ii)
appropriations into the account by the Legislature;
(iii)
private contributions; and
(iv)
donations or grants from public or private entities.
(c)
(i)
The fund shall earn interest.
(ii)
All interest earned on fund money shall be deposited into the fund.
(d)
The Legislature may appropriate money from the fund for public transit or 
transportation projects in the Cottonwood Canyons of Salt Lake County.
(e)
The department may use up to 2% of the revenue deposited into the account under 
Subsection 
59-12-103
(7)(b)
59-12-103(4)(f)
 to contract with local governments as 
necessary for public safety enforcement related to the Cottonwood Canyons of Salt 
Lake County.
(11)
(a)
There is created in the Transportation Investment Fund of 2005 the Active 
Transportation Investment Fund.
(b)
The fund shall be funded by:
(i)
money deposited into the fund in accordance with Section 
59-12-103
;
(ii)
appropriations into the account by the Legislature; and
(iii)
donations or grants from public or private entities.
(c)
(i)
The fund shall earn interest.
(ii)
All interest earned on fund money shall be deposited into the fund.
(d)
The executive director may only use fund money to pay the costs needed for:
(i)
the planning, design, construction, maintenance, reconstruction, or renovation of 
paved pedestrian or paved nonmotorized trail projects that:
(A)
are prioritized by the commission through the prioritization process for new 
transportation capacity projects adopted under Section 
72-1-304
;
(B)
serve a regional purpose; and
(C)
are part of an active transportation plan approved by the department or the 
plan described in Subsection (11)(d)(ii);
(ii)
the development of a plan for a statewide network of paved pedestrian or paved 
nonmotorized trails that serve a regional purpose; and
(iii)
the administration of the fund, including staff and overhead costs.
(12)
(a)
As used in this Subsection (12), "commuter rail" means the same as that term is 
defined in Section 
63N-3-602
.
(b)
There is created in the Transit Transportation Investment Fund the Commuter Rail 
Subaccount.
(c)
The subaccount shall be funded by:
(i)
contributions deposited into the subaccount in accordance with Section 
59-12-103
;
(ii)
appropriations into the subaccount by the Legislature;
(iii)
private contributions; and
(iv)
donations or grants from public or private entities.
(d)
(i)
The subaccount shall earn interest.
(ii)
All interest earned on money in the subaccount shall be deposited into the 
subaccount.
(e)
As prioritized by the commission through the prioritization process adopted under 
Section 
72-1-304
 or as directed by the Legislature, the department may only use 
money from the subaccount for projects that improve the state's commuter rail 
infrastructure, including the building or improvement of grade-separated crossings 
between commuter rail lines and public highways.
(f)
Appropriations made in accordance with this section are nonlapsing in accordance 
with Section 
63J-1-602.1
.
Section 25, Section 
73-2-1.6
 is amended to read:
73-2-1.6
Effective 
07/01/26
. Water Rights Restricted Account.
(1)
As used in this section:
(a)
"Account" means the Water Rights Restricted Account created by this section.
(b)
"Division" means the Division of Water Rights.
(2)
There is created in the General Fund a restricted account known as the "Water Rights 
Restricted Account."
(3)
The account shall consist of the money deposited into the account under Subsection 
59-12-103
(5)(e)
59-12-103(4)(b)
.
(4)
Upon appropriation, the division may use money in the account for:
(a)
 costs incurred by the division that benefit water rights adjudications, including:
(i)
employing technical staff;
(ii)
acquiring equipment;
(iii)
obtaining legal support; 
(iv)
conducting studies;
(A)
installing, operating, and maintaining measurement infrastructure; and
(B)
sharing the costs of installed United States Geological Survey stream gauges; 
and
(b)
not to exceed 5% of the money deposited into the account under Subsection 
59-12-103
(5)(e)
59-12-103(4)(b)
 in the fiscal year preceding the fiscal year of 
appropriation, costs incurred by the division to acquire, manage, and analyze surface 
and groundwater data, not limited to geographic areas of adjudication.
(5)
(a)
The account may not exceed $8,000,000 at the end of a fiscal year.
(b)
If the account exceeds $8,000,000 at the end of a fiscal year, the Division of Finance 
shall deposit into the Water Resources Conservation and Development Fund, created 
in Section 
73-10-24
, the money in excess of the amount necessary to maintain the 
account balance at $8,000,000.
Section 26. 
Effective date.
(1)
Except as provided in Subsections (2) and (3), this bill takes effect on July 1, 2026.
(2)
The actions affecting the following sections take effect on May 7, 2025:
(a)
Section 
41-1a-102
 (Effective 05/07/25);
(b)
Section 
41-1a-110
 (Effective 05/07/25);
(c)
Section 
41-1a-1206
 (Effective 05/07/25);
(d)
Section 
41-6a-102
 (Effective 05/07/25);
(e)
Section 
41-6a-1509
 (Effective 05/07/25);
(f)
Section 
41-12a-804
 (Effective 05/07/25);
(g)
Section 
41-22-2
 (Effective 05/07/25);
(h)
Section 
41-22-3
 (Effective 05/07/25);
(i)
Section 
41-22-5.5
 (Effective 05/07/25);
(j)
Section 
41-22-10.7
 (Effective 05/07/25); and
(k)
Section 
41-22-10.8
 (Effective 05/07/25).
(3)
The actions affecting Section 
41-1a-215
 (Effective 01/01/26) take effect on January 1, 
2026.
3-6-25 4:07 PM