10-1-303 - Definitions. - Utah Statutes

10-1-303. Definitions.
As used in this part:
(1) "Commission" means the State Tax Commission.
(2) "Contractual franchise fee" means:
(a) a fee:
(i) provided for in a franchise agreement; and
(ii) that is consideration for the franchise agreement; or
(b) (i) a fee similar to Subsection (2)(a); or
(ii) any combination of Subsections (2)(a) and (b).
(3) (a) "Delivered value" means the fair market value of the taxable energy delivered forsale or use in the municipality and includes:
(i) the value of the energy itself; and
(ii) any transportation, freight, customer demand charges, services charges, or other coststypically incurred in providing taxable energy in usable form to each class of customer in themunicipality.
(b) "Delivered value" does not include the amount of a tax paid under:
(i) Title 59, Chapter 12, Sales and Use Tax Act; or
(ii) this part.
(4) "De minimis amount" means an amount of taxable energy that does not exceed thegreater of:
(a) 5% of the energy supplier's estimated total Utah gross receipts from sales of propertyor services; or
(b) $10,000.
(5) "Energy supplier" means a person supplying taxable energy, except that thecommission may by rule exclude from this definition a person supplying a de minimis amount oftaxable energy.
(6) "Franchise agreement" means a franchise or an ordinance, contract, or agreementgranting a franchise.
(7) "Franchise tax" means:
(a) a franchise tax;
(b) a tax similar to a franchise tax; or
(c) any combination of Subsections (7)(a) and (b).
(8) "Person" is as defined in Section 59-12-102.
(9) "Taxable energy" means gas and electricity.

Amended by Chapter 142, 2010 General Session