59-8-103 - Definitions. - Utah Statutes

59-8-103. Definitions.
As used in this chapter:
(1) "Corporation" means:
(a) any domestic corporation organized under Title 16, Chapter 6a, Utah RevisedNonprofit Corporation Act;
(b) any foreign corporation engaged in business in this state under Sections 16-6a-1501through 16-6a-1518;
(c) any project entity defined in Section 11-13-103; or
(d) a public agency, as defined in Section 11-13-103, to the extent it owns an interest infacilities providing additional project capacity, as defined in Section 11-13-103.
(2) "Engaging in business" means carrying on or causing to be carried on any activitythrough which goods or services are made or rendered by the taxpayer, except as provided inSection 59-7-102.
(3) "Gross receipts" means the totality of the consideration that the taxpayer receives forany good or service produced or rendered in the state without any deduction or expense paid oraccrued in respect to it.
(4) "Taxpayer" means any corporation, other than an eleemosynary, religious, orcharitable institution, any insurance company, credit union, or Subchapter S organization, anynonprofit hospital, educational, welfare, or employee representation organization, or any mutualbenefit association engaged in business in the state that is not otherwise required to pay income orfranchise tax to the state under Title 59, Chapter 7.

Amended by Chapter 286, 2002 General Session