SB 217 — Local Food Amendments

(ii) has any substance substituted in whole or in part;

(iii) has damage or inferiority concealed in any manner;

or (iv) has any substance added, mixed, or packed with the product to:

(A) increase its bulk or weight;

(B) reduce its quality or strength;

or (C) make it appear better or of greater value.

(2) "Certificate" means a document allowing a person to market milk.

(3) "Cow-share program" means a program in which a person acquires an undivided interest in a milk producing hoofed mammal through an agreement with a producer that includes:

(a) a bill of sale for an interest in the mammal;

(b) a boarding arrangement under which the person boards the mammal with the producer for the care and milking of the mammal and the boarding arrangement and bill of sale documents remain with the program operator;

- 3 - SB0217 compared with SB0217S01 (c) an arrangement under which the person receives raw milk for personal use not to be sold or distributed in a retail environment or for profit;

and (d) no more than two cows, 10 goats, and 10 sheep per farm in the program.

(4) "Dairy product" means any product derived from raw or pasteurized milk.

(5) "Distributor" means any person who distributes a dairy product.

(6) (a) "Filled milk" means any milk, cream, or skimmed milk, whether condensed, evaporated, concentrated, powdered, dried, or desiccated, that has fat or oil other than milk fat added, blended, or compounded with it so that the resultant product is an imitation or semblance of milk, cream, or skimmed milk.

(b) "Filled milk" does not include any distinctive proprietary food compound:

(i) that is prepared and designated for feeding infants and young children, which is customarily used upon the order of a licensed physician;

(ii) whose product name and label does not contain the word "milk";

and (iii) whose label conforms with the food labeling requirements.

(7) "Frozen dairy products" mean dairy products normally served to the consumer in a frozen or semifrozen state.

(8) "Grade A milk," "grade A milk products," and "milk" have the same meaning that is accorded the terms in the federal standards for grade A milk and grade A milk products unless modified by rules of the department.

(9) "Manufacturer" means any person who processes milk in a way that changes the milk's character.

(10) "Manufacturing milk" means milk used in the production of non-grade A dairy products.

(11) "Misbranded" means:

(a) any dairy product whose label is false or misleading in any particular, or whose label or package fails to conform to any federal regulation adopted by the department that pertains to packaging and labeling;

(b) any dairy product in final packaged form manufactured in this state that does not bear:

(i) the manufacturer's, packer's, or distributor's name, address, and plant number, if applicable;

(ii) a clear statement of the product's common or usual name, quantity, and ingredients, if applicable;

and (iii) any other information required by rule of the department;

- 4 - SB0217 compared with SB0217S01 (c) any butter in consumer package form that is not at least B grade, or that does not meet the grade claimed on the package, measured by U.S.D.A.

butter grade standards;

(d) any imitation butter made in whole or in part from material other than wholesome milk or cream, except clearly labeled "margarine";

(e) renovated butter unless the words "renovated butter," in letters not less than 1/2-inch in height appear on each package, roll, square, or container of such butter;

or (f) any dairy product in final packaged form that makes nutritional claims or adds or adjusts nutrients that are not so labeled.

(12) "Pasteurization" means any process that renders dairy products practically free of disease organisms and is accepted by federal standards.

(13) "Permit" means a document allowing a person or plant, as designated in the permit, to:

(a) process, manufacture, supply, test, haul, or pasteurize milk or milk products;

or (b) repair equipment used to conduct the activities described in Subsection (13)(a).

(14) "Plant" means any facility where milk is processed or manufactured.

(15) "Processor" means any person who subjects milk to a process.

(16) "Producer" means a person who owns a cow or other milk producing hoofed mammal that produces milk for consumption by persons other than the producer's family, employees, or nonpaying guests.

(17) "Raw milk" means unpasteurized milk.

(18) "Raw milk product" means a product:

(a) produced from raw milk;

and (b) distributed, sold, delivered, held, or stored in accordance with Chapter 5a, Home Consumption and Homemade Food Act.

[(18)] (19) "Renovated butter" means butter that is reduced to a liquid state by melting and drawing off such liquid or butter oil and churning or otherwise manipulating it in connection with milk or any product of milk.

[(19)] (20) "Retailer" means any person who sells or distributes dairy products directly to the consumer.

{Section 2.

Section 4-3-301 is amended to read:

} 4-3-301.

Permits or certificates -- Application -- Fee -- Expiration -- Renewal.

- 5 - SB0217 compared with SB0217S01 (1) Application for a permit to operate a plant, manufacture butter or cheese, pasteurize milk, test milk for payment, haul milk in bulk, or for the wholesale distribution of dairy products shall be made to the department upon forms prescribed and furnished by the department.

(2) Upon receipt of a proper application, compliance with the applicable rules, and payment of a permit fee determined by the department according to Subsection 4-2-103(2), the commissioner, if satisfied that the public convenience and necessity and the industry will be served, shall issue an appropriate permit to the applicant subject to suspension or revocation for cause.

(3) A permit issued under this section expires at midnight on December 31 of each year.

(4) A permit to operate a plant, manufacture butter or cheese, pasteurize milk, test milk for payment, haul milk in bulk, or for the wholesale distribution of dairy products, is renewable for a period of one year upon the payment of an annual permit renewal fee determined by the department according to Subsection 4-2-103(2) on or before December 31 of each year.

(5) Notwithstanding the requirements of Subsection (1), [application for a] the department may not require a permit or certificate to produce raw milk or a raw milk product[, as that term is defined in Section 4-3-503, shall be made to the department on forms prescribed and furnished by the department].

(6) (a) Upon receipt of a proper application and compliance with applicable rules, the commissioner shall issue a permit entitling the applicant to engage in the business of producer, subject to suspension or revocation for cause.

(b) A fee may not be charged by the department for issuance of a certificate.

4-5a-102.4-5a-102 (Effective 05/06/26).

(EffectiveDefinitions. 05/06/26)Definitions.

(1)(1)(a) (a) "Commercial establishment" means a wholesale or retail business that displays, sells, manufactures, processes, packs, holds, or stores food, drugs, devices, or cosmetics.

- 6 - SB0217 compared with SB0217S01 (2) "Designated representative" means a person contracted by a producer to distribute, sell, deliver, hold, store, or offer for sale the producer's homemade food product.

[(5)] (6) {(a)} "Homemade food product" means a food product that is prepared in a private home kitchen that can be used, or prepared for use, as food or nonalcoholic drink, subject to the limitation described in Subsection 4-5a-105(1).

{(b)[(6)] "Homemade(7) food"Informed product"final includes:}consumer" {(i)means rawan milk,individual aswho: that term is defined in Section 4-3-102;

and}- {(ii)2 a- rawEnrolled milkCopy product,S.B. as that term is defined in Section 4-3-102.} [(6)] (7) "Informed final consumer" means an individual who:

217 (a) purchases the product directly from the producer or the producer's designated representative;

- 7 - SB0217 compared with SB0217S01 Section 2.

4-5a-103.4-5a-103 (Effective 05/06/26).

(EffectiveRegulation 05/06/26)Regulation of a direct-to-sale farmers market.

[(1) Except as provided in Subsection {[}(4), (4){] (3)}, a direct-to-sale farmers market selling homemade food under this chapter shall{[}shall:] :] [(a) {display onlysignage includeindicating productsto foran saleinformed final consumer that the homemade food and food products sold by producers at the market have not been certified, licensed, regulated, or inspected by state or local authorities.authorities;

{[(a)}and] display[(b) signageonly indicatinginclude toproducts anfor informedsale finalthat consumerhave thatnot been certified, licensed, regulated, or inspected by state or local authorities.] [(2) If the homemadedirect-to-sale foodfarmers andmarket foodis productsin soldany byway producersassociated atwith a farmers market as defined in Section 4-5-102, the direct-to-sale farmers market havesection notselling beenhomemade certified,food licensed,under regulated,this orchapter inspectedshall bycomply statewith orthe localfollowing authorities;requirements:] [(a) the direct-to-sale farmers market section shall be separated from the farmers market section;

and] [(b) onlythe includeseparate productsdirect-to-sale forfarmers salemarket thatsection haveshall notinclude beensigns certified, licensed, regulated, or inspectedother bymarkings stateclearly orindicating localwhich authorities.]space [(2)is If the direct-to-sale farmers market isspace inoffering anyinspected wayitems associatedfor withsale aand farmerswhich marketspace asis defined in Section 4-5-102, the direct-to-sale farmers market sectionspace sellingoffering homemadeitems foodthat underare thisuninspected.] chapter[(3) shall{[}The complydepartment withmay themake followingrules, requirements{]}in :]accordance [(a)with {[}Title the63G, direct-to-saleChapter farmers3, marketUtah sectionAdministrative shallRulemaking {]}Act, beregarding separatedthe fromsignage thedescribed farmersin marketSubsection section;(1).] - 3 - S.B.

and]217 [(b)Enrolled {[}Copy the[(4) separate direct-to-sale farmers market section shall {]} include signs or other markings clearly indicating which space is the farmers market space offering inspected items for sale and which space is the direct-to-sale farmers market space offering items that are uninspected.] [(3) The departmentrequirements may make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, regarding the signage described in Subsection (1).] [(4){] {(3)} } The {[} requirements{] requirement} described in Subsection (1) {[}do do{] does} not apply to a direct-to-sale farmers market comprising only minor producers or minor-operated businesses.] (1) Except as provided in Subsection (3), a direct-to-sale farmers market selling a homemade food product under this chapter shall only include products for sale that have not been certified, licensed, regulated, or inspected by a state or local authority.

and - 8 - SB0217 compared with SB0217S01 (b) include signs or other markings clearly indicating the area designated for the farmers market and the area designated for the direct-to-sale farmers market.

4-5a-104.4-5a-104 (Effective 05/06/26).

(EffectiveHome 05/06/26)Home producer direct sales -- Exempt from regulation.

and (c)- a4 statement- listingEnrolled whetherCopy theS.B. food or food product contains, or was prepared in a location that also handles, common allergens including milk, soy, wheat, eggs, peanuts or tree nuts, fish, or shellfish.

(4)217 (a)(c) If a producerstatement meetslisting thewhether requirements of this section, the producerfood or producer'sfood designatedproduct representativecontains, may distribute, sell, deliver, hold, store, or offerwas forprepared salein a homemadelocation foodthat oralso homemadehandles, foodcommon productallergens directlyincluding tomilk, ansoy, informedwheat, finaleggs, consumerpeanuts ator atree direct-to-salenuts, location.fish, or shellfish.

-(4)(a) 9If -a SB0217producer comparedmeets withthe SB0217S01requirements (b)of Athis producersection, retainsthe ownershipproducer for a homemade food or homemadeproducer's fooddesignated productrepresentative distributed,may sold,distribute, delivered,sell, held,deliver, stored,hold, store, or offeredoffer for sale by a designatedhomemade representativefood unlessor thehomemade producerfood andproduct thedirectly designatedto representativean agreeinformed tofinal shareconsumer orat transfera ownership.direct-to-sale location.

[(4)](b) (5)A (a)producer Exceptretains asownership providedfor ina Subsection [(4)(b)] (5)(b), homemade food or a homemade food product thatdistributed, issold, exemptdelivered, fromheld, certainstored, regulationsor asoffered describedfor insale thisby chaptera maydesignated notrepresentative beunless soldthe to,producer orand usedthe by,designated arepresentative restaurantagree to share or commercialtransfer establishment.ownership.

[(4)] (5)(a) Except as provided in Subsection [(4)(b)] (5)(b), homemade food or a homemade food product that is exempt from certain regulations as described in this chapter may not be sold to, or used by, a restaurant or commercial establishment.

{Section 6.

Section 4-5a-105 is amended to read:

} 4-5a-105.

Limitations.

(1) This chapter does not apply to the sale of[:] [(a) raw dairy or raw dairy products;

or] [(b)] meat products, with the following exceptions:

[(i)] (a) the sale of poultry and poultry products if the producer:

[(A)] (i) slaughters no more than 1,000 birds per year in accordance with the United States Department of Agriculture 1,000 bird exemption;

and [(B)] (ii) follows the United States Department of Agriculture's, Food Safety and Inspection Service document titled "Guidance for Determining Whether A Poultry Slaughter or Processing Operation is Exempt from Inspection Requirements of the Poultry Products Inspection Act";

and [(ii)] (b) the sale of domesticated rabbit meat, pending approval from the United States Department of Agriculture that the state's role in meat inspection is preserved.

(2) Nothing in this chapter:

(a) means that the department relinquishes its authority to administer the state's program at a standard level at least equal to the standards imposed under the Federal Meat and Poultry Products Inspection Act;

- 10 - SB0217 compared with SB0217S01 (b) shall be construed to impede the Department of Health and Human Services, or a local health department, in an investigation of foodborne illness;

(c) prohibits a state agency from providing assistance, consulting, or inspecting when requested by a producer;

or (d) affects the authority of the Department of Health and Human Services or the Department of Agriculture and Food to certify, license, regulate, or inspect food or food products that are not exempt from certification, licensing, regulation, or inspection as described in this chapter.

(3) The department may not, by rule, impose an additional limit, requirement, or restriction on a producer selling food or a food product under this chapter.

59-12-102.59-12-102 (Effective 07/01/26).

(2)- (a)5 "900- service"S.B. means an inbound toll telecommunications service that:

217 Enrolled Copy (2)(a) "900 service" means an inbound toll telecommunications service that:

or - 11 - SB0217 compared with SB0217S01 (B) under a name similar to Subsection (2)(a)(iii)(A) as designated by the Federal Communications Commission.

(3)(3)(a) (a) "Adaptive driving equipment" means mobility enhancing equipment:

(4)(4)(a) (a) "Admission or user fees" includes season passes.

or (b) is related to the other person because a third person, or a group of third persons who are- affiliated6 persons- withEnrolled respectCopy toS.B. each other, holds an ownership interest of more than 5%, whether direct or indirect, in the related persons.

217 are affiliated persons with respect to each other, holds an ownership interest of more than 5%, whether direct or indirect, in the related persons.

- 12 - SB0217 compared with SB0217S01 (7) "Agreement combined tax rate" means the sum of the tax rates:

(z)- Section7 59-12-2219;- S.B.

217 Enrolled Copy (z) Section 59-12-2219;

or - 13 - SB0217 compared with SB0217S01 (bb) Section 59-12-2402.

(b)- geothermal8 energy;- Enrolled Copy S.B.

217 (b) geothermal energy;

- 14 - SB0217 compared with SB0217S01 (d) solar energy;

(13)(13)(a) (a) Subject to Subsection (13)(b), "alternative energy electricity production facility" means a facility that:

(14)(14)(a) (a) "Ancillary service" means a service associated with, or incidental to, the provision of telecommunications service.

- 15 - SB0217 compared with SB0217S01 (16) "Assisted amusement device" means an amusement device, skill device, or ride device that is started and stopped by an individual:

(a)- who9 is- notS.B. the purchaser or renter of the right to use or operate the amusement device, skill device, or ride device;

217 Enrolled Copy (a) who is not the purchaser or renter of the right to use or operate the amusement device, skill device, or ride device;

(19)(19)(a) (a) "Biomass energy" means any of the following that is used as the primary source of energy to produce fuel or electricity:

- 16 - SB0217 compared with SB0217S01 (b) "Biomass energy" does not include:

or (ii)- treated10 woods.- Enrolled Copy S.B.

(20)217 (a)(ii) "Bundledtreated transaction"woods. means the sale of two or more items of tangible personal property, products, or services if the tangible personal property, products, or services are:

(20)(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:

- 17 - SB0217 compared with SB0217S01 (A) that retail sale includes:

(I)- food11 and- foodS.B. ingredients;

217 Enrolled Copy (I) food and food ingredients;

(c)(c)(i) (i) For purposes of Subsection (20)(a)(i), tangible personal property, a product, or a service that is distinct and identifiable does not include:

(d)(d)(i) - 18 - SB0217 compared with SB0217S01 (i) For purposes of Subsection (20)(a)(ii), property sold for one nonitemized price does not include a price that is separately identified by tangible personal property, product,- or12 service- onEnrolled theCopy following,S.B. regardless of whether the following is in paper format or electronic format:

217 product, or service on the following, regardless of whether the following is in paper format or electronic format:

(e)(e)(i) (i) For purposes of Subsection (20)(b)(vi), the sales price of tangible personal property or a product subject to taxation under this chapter is de minimis if:

- 19 - SB0217 compared with SB0217S01 (iii) For purposes of Subsection (20)(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 (20)(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- price13 or- salesS.B. price of that retail sale.

217 Enrolled Copy purchase price or sales price of that retail sale.

(25)(25)(a) (a) Subject to Subsection (25)(b), "clothing" means all human wearing apparel suitable for general use.

-(28)(a) 20 - SB0217 compared with SB0217S01 (28) (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)(b)(i) (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)- For14 purposes- ofEnrolled SubsectionCopy (28)(b)(i),S.B. 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.

217 (ii) For purposes of Subsection (28)(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.

(a)(a)(i) (i) in digital form;

or - 21 - SB0217 compared with SB0217S01 (c) a combination of Subsections (32)(a) and (b).

(33)(33)(a) (a) "Conference bridging service" means an ancillary service that links two or more participants of an audio conference call or video conference call.

(36)- (a)15 "Delivery- charge"S.B. means a charge:

217 Enrolled Copy (36)(a) "Delivery charge" means a charge:

- 22 - SB0217 compared with SB0217S01 (b) contains one or more of the following dietary ingredients:

(c)(c)(i) (i) except as provided in Subsection (38)(c)(ii), is intended for ingestion in:

or (F)- liquid16 form;- Enrolled Copy S.B.

217 (F) liquid form;

(39)(39)(a) (a) "Digital audio work" means a work that results from the fixation of a series of musical, spoken, or other sounds.

- 23 - SB0217 compared with SB0217S01 (40) "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.

(42)(42)(a) (a) "Direct mail" means printed material delivered or distributed by United States mail or other delivery service:

(44)(44)(a) (a) "Disposable home medical equipment or supplies" means medical equipment or supplies- that:17 - S.B.

217 Enrolled Copy supplies that:

- 24 - SB0217 compared with SB0217S01 (v) mobility enhancing equipment;

(46)(46)(a) (a) "Drug" means a compound, substance, or preparation, or a component of a compound, substance, or preparation that is:

(ii)- intended18 for- useEnrolled inCopy the:S.B.

217 (ii) intended for use in the:

- 25 - SB0217 compared with SB0217S01 (i) food and food ingredients;

(47)(47)(a) (a) "Durable medical equipment" means equipment that:

(a) within NAICS Code 522320, Financial Transactions Processing, Reserve, and Clearinghouse- Activities,19 of- theS.B. 2012 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget;

217 Enrolled Copy Clearinghouse Activities, of the 2012 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget;

or - 26 - SB0217 compared with SB0217S01 (b) a separate right-of-way for the use of public transit.

(54)(54)(a) (a) "Food and food ingredients" means substances:

or (iii)- prepared20 food.- Enrolled Copy S.B.

(55)217 (a)(iii) "Fundraisingprepared sales"food. means sales:

(i)(55)(a) -"Fundraising 27sales" -means SB0217sales: compared with SB0217S01 (A) made by a school;

(i)(A) made by a school;

(58)(58)(a) (a) For purposes of Subsection 59-12-104(41), "governmental entity" means:

or (vi)- a21 political- subdivisionS.B. as defined in Section 17B-1-102.

217 Enrolled Copy (vi) a political subdivision as defined in Section 17B-1-102.

- 28 - SB0217 compared with SB0217S01 (i) a school;

(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- for22 use- inEnrolled newCopy products:S.B.

217 materials for use in new products:

- 29 - SB0217 compared with SB0217S01 (D) paper;

[(62)] (63)(63)(a) (a) "Installation charge" means a charge for installing:

[(64)] (65)(65)(a) (a) "Lease" or "rental" means a transfer of possession or control of tangible personal property or a product transferred electronically for:

(i)(i)(A) (A) a fixed term;

- 30 - SB0217 compared with SB0217S01 (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;- 23 - S.B.

217 Enrolled Copy Code;

[(67)] (68) "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%- or24 more- ofEnrolled theCopy totalS.B. area of the facility.

-217 3151% -or SB0217more compared with SB0217S01 [(68)] (69) "Load and leave" means delivery to a purchaser by use of a tangible storage media if the tangibletotal storagearea mediaof is not physically transferred to the purchaser.facility.

[(68)] (69) "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.

[(72)] (73)(73)(a) - 32 - SB0217 compared with SB0217S01 (a) "Marketplace" means a physical or electronic place, platform, or forum where- tangible25 personal- property,S.B. a product transferred electronically, or a service is offered for sale.

217 Enrolled Copy where tangible personal property, a product transferred electronically, or a service is offered for sale.

[(73)] (74)(74)(a) (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:

- 33 - SB0217 compared with SB0217S01 (H) provides or offers customer service to a marketplace seller or a marketplace seller's- purchaser26 or- acceptsEnrolled orCopy assistsS.B. 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;

217 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;

- 34 - SB0217 compared with SB0217S01 (a) child or stepchild, regardless of whether the child or stepchild is:

(i)- an27 adopted- childS.B. or adopted stepchild;

217 Enrolled Copy (i) an adopted child or adopted stepchild;

[(78)] (79)(79)(a) (a) "Mobile wireless service" means a telecommunications service, regardless of the technology used, if:

(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define "commercial mobile radio service provider." [(79)] (80)(80)(a) (a) "Mobility enhancing equipment" means equipment that is:

- 35 - SB0217 compared with SB0217S01 (i) primarily and customarily used to provide or increase the ability to move from one place to another;

(b)- "Mobility28 enhancing- equipment"Enrolled includesCopy partsS.B. used in the repair or replacement of the equipment described in Subsection [(79)(a)] (80)(a).

217 (b) "Mobility enhancing equipment" includes parts used in the repair or replacement of the equipment described in Subsection [(79)(a)] (80)(a).

[(82)] (83)(83)(a) (a) Subject to Subsection [(82)(b)] (83)(b), "model 3 seller" means a seller registered under the agreement that has:

- 36 - SB0217 compared with SB0217S01 (A) for an agreement sales and use tax;

[(86)]- (87)29 "Oil- sands"S.B. means impregnated bituminous sands that:

217 Enrolled Copy [(86)] (87) "Oil sands" means impregnated bituminous sands that:

[(89)] (90)(90)(a) (a) "Other fuels" means products that burn independently to produce heat or energy.

[(90)] (91)(91)(a) (a) "Paging service" means a telecommunications service that provides transmission of a coded radio signal for the purpose of activating a specific pager.

[(93)] (94)(94)(a) - 37 - SB0217 compared with SB0217S01 (a) "Permanently attached to real property" means that for tangible personal property attached to real property:

(i)- the30 attachment- ofEnrolled anCopy accessoryS.B. to the tangible personal property if the accessory is:

217 (i) the attachment of an accessory to the tangible personal property if the accessory is:

or (iii) property attached to oil, gas, or water pipelines, except for the property listed in Subsection [(93)(c)[(93)(c)(iii)] (iii)] (94)(c)(iii) or (iv).

- 38 - SB0217 compared with SB0217S01 (A) a computer;

(a)- for31 telecommunications- serviceS.B. 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:

217 Enrolled Copy (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:

[(96)] (97)(97)(a) (a) "Postpaid calling service" means a telecommunications service a person obtains by making a payment on a call-by-call basis:

- 39 - SB0217 compared with SB0217S01 [(97)] (98) "Postproduction" means an activity related to the finishing or duplication of a medium described in Subsection 59-12-104(54)(a).

and (ii)- with32 use.- Enrolled Copy S.B.

217 (ii) with use.

and - 40 - SB0217 compared with SB0217S01 (d) sold in predetermined units or dollars that decline:

[(100)] (101)(101)(a) (a) "Prepared food" means:

or (H)- straw.33 - S.B.

217 Enrolled Copy (H) straw.

(ii)(ii)(A) (A) the following:

or - 41 - SB0217 compared with SB0217S01 (V) a food containing an item described in Subsections [(100)(b)(ii)(A)(I)] (101)(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 [(100)(b)(ii)[(100)(b)(ii)(A)] (A)] (101)(b)(ii)(A) to prevent food borne illness;

(VIII)- a34 croissant;- Enrolled Copy S.B.

217 (VIII) a croissant;

- 42 - SB0217 compared with SB0217S01 (c) An eating utensil provided by the seller does not include the following used to transport the food:

(a)(a)(i) (i) orally;

[(102)] (103)(103)(a) (a) "Prewritten computer software" means computer software that is not designed and developed:

(A)- that35 is- modifiedS.B. or enhanced to any degree;

217 Enrolled Copy (A) that is modified or enhanced to any degree;

and - 43 - SB0217 compared with SB0217S01 (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:

[(103)] (104)(104)(a) (a) "Private communications service" means a telecommunications service:

[(104)] (105)(105)(a) (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.

(ii)- computer36 software;- Enrolled Copy S.B.

217 (ii) computer software;

[(105)] (106)(106)(a) (a) "Prosthetic device" means a device that is worn on or in the body to:

- 44 - SB0217 compared with SB0217S01 (b) "Prosthetic device" includes:

[(106)] (107)(107)(a) (a) "Protective equipment" means an item:

[(107)] (108)(108)(a) (a) For purposes of Subsection 59-12-104(41), "publication" means any written or printed matter, other than a photocopy:

or (F)- source;37 - S.B.

217 Enrolled Copy (F) source;

- 45 - SB0217 compared with SB0217S01 (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "photocopy." [(108)] (109)(109)(a) (a) "Purchase price" and "sales price" mean the total amount of consideration:

(A)(A)(I) (I) the seller actually receives consideration from a person other than the purchaser;

and (D) (I) - 4638 - SB0217Enrolled comparedCopy withS.B. SB0217S01 (Aa) the purchaser presents a certificate, coupon, or other documentation to the seller to claim a price reduction or discount;

217 (D)(I)(Aa) the purchaser presents a certificate, coupon, or other documentation to the seller to claim a price reduction or discount;

(I)- a39 carrying- charge;S.B.

217 Enrolled Copy (I) a carrying charge;

- 47 - SB0217 compared with SB0217S01 (B) a delivery charge;

[(114)] (115)(115)(a) (a) "Repairs or renovations of tangible personal property" means:

- 4840 - SB0217Enrolled comparedCopy withS.B. SB0217S01 (i) a repair or renovation of tangible personal property that is not permanently attached to real property;

217 (i) a repair or renovation of tangible personal property that is not permanently attached to real property;

[(116)] (117)(117)(a) (a) "Residential telecommunications services" means a telecommunications service or an ancillary service that is provided to an individual for personal use:

or - 49 - SB0217 compared with SB0217S01 (ii) other individual dwelling unit.

[(117)] (118) "Residential use" means the use in or around a home, apartment building, sleeping- quarters,41 and- similarS.B. facilities or accommodations.

217 Enrolled Copy sleeping quarters, and similar facilities or accommodations.

[(119)] (120)(120)(a) (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.

[(120)] (121)(121)(a) (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.

- 50 - SB0217 compared with SB0217S01 (a) by a purchaser-lessee;

(i)- the42 purchaser-lessee- paidEnrolled salesCopy andS.B. use tax on the purchaser-lessee's initial purchase of the tangible personal property or product transferred electronically;

217 (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;

[(124)] (125)(125)(a) (a) "Sales relating to schools" means the following sales by, amounts paid to, or amounts charged by a school:

- 51 - SB0217 compared with SB0217S01 (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:

or (ii)- amounts43 paid- toS.B. or amounts charged by a school for admission to a school-related event or school-related activity.

217 Enrolled Copy (ii) amounts paid to or amounts charged by a school for admission to a school-related event or school-related activity.

or (iii) amounts paid to or amounts charged by a school for admission to a school-related event or school-school-related related activity if the amounts paid or charged are passed through to a person:

or - 52 - SB0217 compared with SB0217S01 (b) a public school district.

[(126)] (127)(127)(a) (a) "Seller" means a person that makes a sale, lease, or rental of:

(b)- "Seller"44 includes- aEnrolled marketplaceCopy facilitator.S.B.

[(127)]217 (128)(b) (a)"Seller" "Semiconductorincludes fabricating, processing, research, or development materials" means tangible personal property or a productmarketplace transferredfacilitator. electronically if the tangible personal property or product transferred electronically is:

[(127)] (128)(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:

(A)(A)(I) (I) manufacturing a semiconductor;

(A)(A)(I) (I) manufacturing a semiconductor;

- 53 - SB0217 compared with SB0217S01 (A) produce or induce in a semiconductor a:

[(131)] (132) "Shared vehicle owner" means the same as that term is defined in Section 13-48a-101.- 45 - S.B.

[(132)]217 (133)Enrolled (a)Copy Subject13-48a-101. to Subsections [(132)(b)] (133)(b) and (c), "short-term lodging consumable" means tangible personal property that:

[(132)] (133)(a) Subject to Subsections [(132)(b)] (133)(b) and (c), "short-term lodging consumable" means tangible personal property that:

- 54 - SB0217 compared with SB0217S01 (xii) a notepad;

(xxiii)- toilet46 paper;- Enrolled Copy S.B.

217 (xxiii) toilet paper;

[(133)] (134)(134)(a) (a) "Short-term rental" means a lease or rental for less than 30 consecutive days.

[(136)] (137)(137)(a) (a) "Sports or recreational equipment" means an item:

and - 55 - SB0217 compared with SB0217S01 (ii) that is:

[(139)]- (140)47 (a)- "TangibleS.B. personal property" means personal property that:

217 Enrolled Copy [(139)] (140)(a) "Tangible personal property" means personal property that:

- 56 - SB0217 compared with SB0217S01 (c) "Tangible personal property" includes the following regardless of whether the item is attached to real property:

(i)- a48 hot- waterEnrolled heater;Copy S.B.

217 (i) a hot water heater;

[(140)] (141)(141)(a) (a) "Telecommunications enabling or facilitating equipment, machinery, or software" means an item listed in Subsection[ (140)(b)] (141)(b) if that item is purchased or leased primarily to enable or facilitate one or more of the following to function:

- 57 - SB0217 compared with SB0217S01 (v) test equipment;

or (vii) equipment, machinery, or software that functions similarly to an item listed in Subsections [(140)[(140)(b)(i)] (b)(i)] (141)(b)(i) through (vi) as determined by the commission by rule made in accordance with Subsection [(140)(c)] (141)(c).

[(143)]- (144)49 (a)- "TelecommunicationsS.B. 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.

217 Enrolled Copy [(143)] (144)(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.

- 58 - SB0217 compared with SB0217S01 (v) a mobile wireless service;

(I)(I)(Aa) (Aa) acquired;

(v)- installation50 or- maintenanceEnrolled ofCopy theS.B. following on a customer's premises:

217 (v) installation or maintenance of the following on a customer's premises:

- 59 - SB0217 compared with SB0217S01 (A) regardless of the medium;

[(144)] (145)(145)(a) (a) "Telecommunications service provider" means a person that:

[(145)] (146)(146)(a) (a) "Telecommunications switching or routing equipment, machinery, or software" means an item listed in Subsection [(145)(b)] (146)(b) if that item is purchased or leased primarily for switching or routing:

(ii)- data51 communications;- S.B.

217 Enrolled Copy (ii) data communications;

- 60 - SB0217 compared with SB0217S01 (v) a multiplexer;

or (x) equipment, machinery, or software that functions similarly to an item listed in Subsections [(145)[(145)(b)(i)] (b)(i)] (146)(b)(i) through (ix) as determined by the commission by rule made in accordance with Subsection [(145)(c)] (146)(c).

[(146)] (147)(147)(a) (a) "Telecommunications transmission equipment, machinery, or software" means an item listed in Subsection [(146)(b)] (147)(b) if that item is purchased or leased primarily for sending, receiving, or transporting:

(vii)- a52 filter;- Enrolled Copy S.B.

217 (vii) a filter;

- 61 - SB0217 compared with SB0217S01 (xii) an oscillator;

or (xxvi) equipment, machinery, or software that functions similarly to an item listed in Subsections [(146)[(146)(b)(i)] (b)(i)] (147)(b)(i) through (xxv) as the commission determines by rule made in accordance with Subsection [(146)(c)] (147)(c).

[(147)] (148)(148)(a) (a) "Textbook for a higher education course" means a textbook or other printed material that is required for a course:

(c)- chewing53 tobacco;- S.B.

217 Enrolled Copy (c) chewing tobacco;

or - 62 - SB0217 compared with SB0217S01 (e) any other item that contains tobacco.

[(150)] (151)(151)(a) (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.

[(152)] (153)(153)(a) (a) Subject to Subsection [(152)(b)] (153)(b), "vehicle" means the following that are required to be titled, registered, or titled and registered:

or (ii)(ii)(A) (A) a locomotive;

- 63 - SB0217 compared with SB0217S01 (C) railroad work equipment;

or (D)- other54 railroad- rollingEnrolled stock.Copy S.B.

217 (D) other railroad rolling stock.

[(154)] (155)(155)(a) (a) "Vertical service" means an ancillary service that:

[(155)] (156)(156)(a) (a) "Voice mail service" means an ancillary service that enables a customer to receive, send, or store a recorded message.

[(156)] (157)(157)(a) (a) "Waste energy facility" means a facility that generates electricity:

- 64 - SB0217 compared with SB0217S01 [(159)] (160) "ZIP Code" means a Zoning Improvement Plan Code assigned to a geographic location by the United States Postal Service.

59-12-104.59-12-104 (Effective 07/01/26).

(EffectiveExemptions. 07/01/26)Exemptions.

(1) sales of aviation fuel, motor fuel, and special fuel subject to a Utah state excise tax under- Chapter55 13,- MotorS.B. and Special Fuel Tax Act;

217 Enrolled Copy under Chapter 13, Motor and Special Fuel Tax Act;

(3)(3)(a) (a) sales of an item described in Subsection (3)(b) from a vending machine if:

(4)(4)(a) (a) sales of the following to a commercial airline carrier for in-flight consumption:

- 65 - SB0217 compared with SB0217S01 (ii) food and food ingredients;

(6) sales of commercials, motion picture films, prerecorded audio program tapes or records, and- prerecorded56 video- tapesEnrolled byCopy aS.B. producer, distributor, or studio to a motion picture exhibitor, distributor, or commercial television or radio broadcaster;

(7)217 (a) except as provided in Subsection (85) and subjectprerecorded tovideo Subsectiontapes (7)(b),by salesa ofproducer, cleaningdistributor, or washingstudio ofto tangiblea personalmotion propertypicture ifexhibitor, thedistributor, cleaning or washingcommercial oftelevision the tangible personal property is not assisted cleaning or washingradio ofbroadcaster; tangible personal property;

(7)(a) except as provided in Subsection (85) and subject to Subsection (7)(b), sales of cleaning or washing of tangible personal property if the cleaning or washing of the tangible personal property is not assisted cleaning or washing of tangible personal property;

and -(c)(i) 66 - SB0217 compared with SB0217S01 (c) (i) the vehicle is not used in this state;

(10)(10)(a) (a) amounts paid for an item described in Subsection (10)(b) if:

(i)- the57 item- isS.B. intended for human use;

and217 (ii)Enrolled (A)Copy a(i) prescriptionthe wasitem issuedis intended for thehuman item;use;

and (ii)(A) a prescription was issued for the item;

and (b)(b)(i) (i) Subsection (10)(a) applies to:

(12)(12)(a) (a) sales of an item described in Subsection (12)(c) served by:

or - 67 - SB0217 compared with SB0217S01 (B) the item described in Subsection (12)(c) is prepaid as part of a student meal plan offered by the institution of higher education;

(13)(13)(a) (a) except as provided in Subsection (13)(b), the sale of tangible personal property or a product transferred electronically by a person:

and (ii) not regularly engaged in the business of selling that type of tangible personal property- or58 product- transferredEnrolled electronically;Copy S.B.

217 property or product transferred electronically;

and - 68 - SB0217 compared with SB0217S01 (c) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules establishing the circumstances under which:

(A)- in59 the- manufacturingS.B. process to manufacture an item sold as tangible personal property, as the commission may define that phrase in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

217 Enrolled Copy (A) in the manufacturing process to manufacture an item sold as tangible personal property, as the commission may define that phrase in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

- 69 - SB0217 compared with SB0217S01 (A) the production process to produce an item sold as tangible personal property, as the commission may define that phrase in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(15)- (a)60 sales- ofEnrolled theCopy followingS.B. if the requirements of Subsection (15)(b) are met:

217 (15)(a) sales of the following if the requirements of Subsection (15)(b) are met:

or (v) parts used in the repairs or renovations of tooling or equipment described in Subsections (15)(a)(15)(a)(i) (i) through (iv);

- 70 - SB0217 compared with SB0217S01 (A) a government identification tag placed on the tooling, equipment, or parts;

(17)(17)(a) (a) except as provided in Subsection (17)(b), tangible personal property or a product transferred electronically traded in as full or part payment of the purchase price, except that for purposes of calculating sales or use tax upon vehicles not sold by a vehicle dealer, trade-ins are limited to other vehicles only, and the tax is based upon:

or (v)- steam;61 - S.B.

(18)217 (a)Enrolled (i)Copy except(v) assteam; provided in Subsection (18)(b), sales of tangible personal property or a product transferred electronically used or consumed primarily and directly in farming operations, regardless of whether the tangible personal property or product transferred electronically:

(18)(a)(i) except as provided in Subsection (18)(b), sales of tangible personal property or a product transferred electronically used or consumed primarily and directly in farming operations, regardless of whether the tangible personal property or product transferred electronically:

and - 71 - SB0217 compared with SB0217S01 (b) amounts paid or charged for the following are subject to the taxes imposed by this chapter:

(i)(i)(A) (A) subject to Subsection (18)(b)(i)(B), machinery, equipment, materials, or supplies if used in a manner that is incidental to farming;

(ii)(ii)(A) (A) subject to Subsection (18)(b)(ii)(B), tangible personal property or a product transferred electronically if the tangible personal property or product transferred electronically is used in an activity other than farming;

(a)- the62 producer- ofEnrolled theCopy seasonalS.B. crops, seedling plants, or garden, farm, or other agricultural produce;

217 (a) the producer of the seasonal crops, seedling plants, or garden, farm, or other agricultural produce;

- 72 - SB0217 compared with SB0217S01 (22) sales of nonreturnable containers, nonreturnable labels, nonreturnable bags, nonreturnable shipping cases, and nonreturnable casings to a manufacturer, processor, wholesaler, or retailer for use in packaging tangible personal property to be sold by that manufacturer, processor, wholesaler, or retailer;

(24)(24)(a) (a) purchases of a product if:

(C) used for the personal use or enjoyment of the nonresident person described in Subsection (24)(a)(i)(24)(a)(i)(B)(II) (B)(II) while that nonresident person is within the state;

and (c) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for purposes of Subsection (24)(a), the commission may by rule define what constitutes the- following:63 - S.B.

217 Enrolled Copy the following:

or - 73 - SB0217 compared with SB0217S01 (iii) a purpose for which a product is designed if that phrase has the same meaning in this Subsection (24) as in Subsection (63);

and (b)(b)(i) (i) not used in this state;

or (B)- if64 the- boat,Enrolled boatCopy trailer,S.B. or outboard motor is used to conduct business, for the time period necessary to transport the boat, boat trailer, or outboard motor to the borders of this state;

217 (B) if the boat, boat trailer, or outboard motor is used to conduct business, for the time period necessary to transport the boat, boat trailer, or outboard motor to the borders of this state;

- 74 - SB0217 compared with SB0217S01 (32) amounts paid for the purchase of telecommunications service for purposes of providing telecommunications service;

(34)(34)(a) (a) 45% of the sales price of any new manufactured home;

(37)(37)(a) (a) sales to a ski resort of electricity to operate a passenger ropeway as defined in Section 72-11-102;

(40)(40)(a) (a) subject to Subsection (40)(b), sales or rentals of the right to use or operate for amusement, entertainment, or recreation an unassisted amusement device as defined in Section 59-12-102;

- 75 - SB0217 compared with SB0217S01 (b) if a seller that sells or rents at the same business location the right to use or operate for- amusement,65 entertainment,- orS.B. recreation one or more unassisted amusement devices and one or more assisted amusement devices, the exemption described in Subsection (40)(a) applies if the seller separately accounts for the sales or rentals of the right to use or operate for amusement, entertainment, or recreation for the assisted amusement devices;

217 Enrolled Copy for amusement, entertainment, or recreation one or more unassisted amusement devices and one or more assisted amusement devices, the exemption described in Subsection (40)(a) applies if the seller separately accounts for the sales or rentals of the right to use or operate for amusement, entertainment, or recreation for the assisted amusement devices;

(41)(41)(a) (a) sales of photocopies by:

(43)(43)(a) (a) sales made to or by:

- 76 - SB0217 compared with SB0217S01 (45) an amount paid by or charged to a purchaser for accommodations and services described in Subsection 59-12-103(1)(i) to the extent the amount is exempt under Section 59-12-104.2;

(46) the lease or use of a vehicle issued a temporary sports event registration certificate in accordance- with66 Section- 41-3-306Enrolled forCopy theS.B. event period specified on the temporary sports event registration certificate;

(47)217 (a)accordance saleswith orSection uses41-3-306 offor electricity, if the salesevent orperiod usesspecified areon made under a retail tariff adopted by the Publictemporary Servicesports Commissionevent onlyregistration forcertificate; purchase of electricity produced from a new alternative energy source built after January 1, 2016, as designated in the tariff by the Public Service Commission;

(47)(a) sales or uses of electricity, if the sales or uses are made under a retail tariff adopted by the Public Service Commission only for purchase of electricity produced from a new alternative energy source built after January 1, 2016, as designated in the tariff by the Public Service Commission;

(51)(51)(a) (a) sales of an item described in Subsection (51)(b) if the item:

- 77 - SB0217 compared with SB0217S01 (52) amounts paid on a sale-leaseback transaction;

and (b)(b)(i) (i) for which a prescription is required;

(54)(54)(a) (a) except as provided in Subsection (54)(b), purchases, leases, or rentals of machinery- or67 equipment- byS.B. an establishment described in Subsection (54)(c) if the machinery or equipment is primarily used in the production or postproduction of the following media for commercial distribution:

217 Enrolled Copy machinery or equipment by an establishment described in Subsection (54)(c) if the machinery or equipment is primarily used in the production or postproduction of the following media for commercial distribution:

- 78 - SB0217 compared with SB0217S01 (i) prescribe what constitutes a medium similar to Subsections (54)(a)(i) through (vi);

(55)(55)(a) (a) leases of seven or more years or purchases made on or after July 1, 2004, but on or before June 30, 2027, of tangible personal property that:

(A)- is68 an- alternativeEnrolled energyCopy electricityS.B. production facility;

217 (A) is an alternative energy electricity production facility;

and (C)(C)(I) (I) becomes operational on or after July 1, 2004;

- 79 - SB0217 compared with SB0217S01 (A) a new alternative energy electricity production facility;

(56)(56)(a) (a) leases of seven or more years or purchases made on or after July 1, 2004, but on or before June 30, 2027, of tangible personal property that:

(i)- is69 leased- orS.B. purchased for or by a facility that:

217 Enrolled Copy (i) is leased or purchased for or by a facility that:

and (C)(C)(I) (I) becomes operational on or after July 1, 2004;

and - 80 - SB0217 compared with SB0217S01 (b) this Subsection (56) does not apply to:

(57)(57)(a) (a) leases of five or more years or purchases made on or after July 1, 2004, but on or before June 30, 2027, of tangible personal property that:

(A)- is70 located- inEnrolled theCopy state;S.B.

217 (A) is located in the state;

and (C)(C)(I) (I) becomes operational on or after July 1, 2004;

and - 81 - SB0217 compared with SB0217S01 (iii) unless the tangible personal property is used or acquired for an increase in capacity described in Subsection (57)(a)(i)(C)(II), tangible personal property used or acquired after:

(58)(58)(a) (a) subject to Subsection (58)(b), sales of tangible personal property or a product transferred electronically to a person within this state if that tangible personal property or product transferred electronically is subsequently shipped outside the state and incorporated pursuant to contract into and becomes a part of real property located outside of this state;

or (B)- addresses;71 - S.B.

217 Enrolled Copy (B) addresses;

(61)(61)(a) (a) purchases or leases of an item described in Subsection (61)(b) if the item:

- 82 - SB0217 compared with SB0217S01 (i) telecommunications enabling or facilitating equipment, machinery, or software;

(62)(62)(a) (a) beginning on July 1, 2006, and ending on June 30, 2027, purchases of tangible personal property or a product transferred electronically that are used in the research and development of alternative energy technology;

(63)(63)(a) (a) purchases of tangible personal property or a product transferred electronically if:

(A)- tangible72 personal- propertyEnrolled orCopy aS.B. product transferred electronically other than the tangible personal property described in Subsection (63)(a)(ii)(B), the first use of the property for a purpose for which the property is designed occurs outside of this state;

217 (A) tangible personal property or a product transferred electronically other than the tangible personal property described in Subsection (63)(a)(ii)(B), the first use of the property for a purpose for which the property is designed occurs outside of this state;

- 83 - SB0217 compared with SB0217S01 (i) conducting business in this state if that phrase has the same meaning in this Subsection (63) as in Subsection (24);

or (b) of tangible personal property to a subcontractor of a public transit district, if the tangible- personal73 property- is:S.B.

217 Enrolled Copy tangible personal property is:

- 84 - SB0217 compared with SB0217S01 (a) purchased on or after July 1, 2008;

(70)(70)(a) (a) sales of tangible personal property to an aircraft maintenance, repair, and overhaul provider for use in the maintenance, repair, overhaul, or refurbishment in this- state74 of- aEnrolled fixedCopy wingS.B. turbine powered aircraft if that fixed wing turbine powered aircraft's registration lists a state or country other than this state as the location of registry of the fixed wing turbine powered aircraft;

217 this state of a fixed wing turbine powered aircraft if that fixed wing turbine powered aircraft's registration lists a state or country other than this state as the location of registry of the fixed wing turbine powered aircraft;

- 85 - SB0217 compared with SB0217S01 (72) a license fee or tax a municipality imposes in accordance with Subsection 10-1-203(5) on a purchaser from a business for which the municipality provides an enhanced level of municipal services;

and (ii)- the75 seller- orS.B. the purchaser paid a tax under this chapter on the purchase of that tangible personal property prior to making the sale;

217 Enrolled Copy (ii) the seller or the purchaser paid a tax under this chapter on the purchase of that tangible personal property prior to making the sale;

(76)(76)(a) (a) purchases of machinery or equipment if:

- 86 - SB0217 compared with SB0217S01 (ii) the machinery or equipment:

or (iii)- digital76 book;- Enrolled Copy S.B.

217 (iii) digital book;

- 87 - SB0217 compared with SB0217S01 (81) amounts paid or charged for a purchase or lease of tangible personal property or a product transferred electronically if the tangible personal property or product transferred electronically:

(86) amounts paid or charged for a purchase or lease of machinery, equipment, normal operating- repair77 or- replacementS.B. parts, catalysts, chemicals, reagents, solutions, or supplies used or consumed:

217 Enrolled Copy operating repair or replacement parts, catalysts, chemicals, reagents, solutions, or supplies used or consumed:

- 88 - SB0217 compared with SB0217S01 (iii) transporting, storing, or managing raw materials, work in process, finished products, and waste materials produced from refining gasoline or diesel fuel, or adding blendstock to gasoline or diesel fuel;

and (c)- has78 a- gold,Enrolled silver,Copy orS.B. platinum metallic content of 50% or more, exclusive of any transparent polymer holder, coating, or encasement;

217 (c) has a gold, silver, or platinum metallic content of 50% or more, exclusive of any transparent polymer holder, coating, or encasement;

- 89 - SB0217 compared with SB0217S01 (a) a distribution electrical cooperative, as defined in Section 54-2-1;

(97)- amounts79 paid- orS.B. charged for sales of a cannabinoid product as that term is defined in Section 4-41-102;

217 Enrolled Copy (97) amounts paid or charged for sales of a cannabinoid product as that term is defined in Section 4-41-102;

and - 90 - SB0217 compared with SB0217S01 (b) a purchase or lease of machinery, equipment, or normal operating repair or replacement parts if the machinery, equipment, or normal operating repair or replacement parts are used exclusively in the operation of the qualifying energy storage manufacturing facility;

and {(102) {sales of a homemade food product at a direct-to-sale farmers market or direct-to-sale location, as defined in Section 4-5a-102.} } (102) sales of food and food ingredients or prepared food by a home cook.

This Bill Repeals:

Section 4-3-503, Sale of raw milk products -- Suspension of producer's permit -- Severability not permitted.

Effective date.

{This(1) } Except as provided in Subsection (2), this bill takes effect {on } May 6, 2026.

2-22-26 5:31 PM - 9180 -