United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-1-303, 1996

This section defines key terms used in the part, including commission, delivered value, de minimis amount, energy supplier, municipality, taxable energy, and related franchise terms.

Source excerpt

definitionsenergyenergy valuationfeesfranchisingmunicipal taxationsales and use taxsales taxtaxtax administrationuse tax

Jurisdiction: United States — Utah
Status: In force
Official identity: Year 1996
Dates: Enacted 1996

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Dates: Enacted 1996

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“This section defines key terms used in the part, including commission, delivered value, de minimis amount, energy supplier, municipality, taxable energy, and related franchise terms.”

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Definitions.

This section defines key terms used in the part, including commission, delivered value, de minimis amount, energy supplier, municipality, taxable energy, and related franchise terms.

Section 10-1-303

Subsection 10-1-303(2)(b)(ii)

any combination of Subsections (2)(a) and (b).

Section 10-1-303(2)(b)(ii)

Subsection 10-1-303(3)(b)(ii)

this part.

Section 10-1-303(3)(b)(ii)

Subsection 10-1-303(8)(a)

a franchise tax;

Section 10-1-303(8)(a)

Subsection 10-1-303(13)

“Taxable energy” means gas and electricity.

Section 10-1-303(13)

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Source record from le.utah.gov · Enacted 1996

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Showing 31 of 31 provisions

Provision 29Interpretation 2

Part 10-1-3

part 10-1-3 Municipal Energy Sales and Use Tax Act

§ 10-1-303Definitions.Interpretation

Source excerpt

This section defines key terms used in the part, including commission, delivered value, de minimis amount, energy supplier, municipality, taxable energy, and related franchise terms.

Definitions. As used in this part: "Commission" means the State Tax Commission. "Contractual franchise fee" means: a fee: provided for in a franchise agreement; and that is consideration for the franchise agreement; or a fee similar to Subsection (2)(a); or any combination of Subsections (2)(a) and (b). "Delivered value" means the fair market value of the taxable energy delivered for sale or use in the municipality and includes: the value of the energy itself; and any transportation, freight, customer demand charges, services charges, or other costs typically incurred in providing taxable energy in usable form to each class of customer in the municipality. "Delivered value" does not include the amount of a tax paid under: Title 59, Chapter 12, Sales and Use Tax Act; or this part. "De minimis amount" means an amount of taxable energy that does not exceed the greater of: 5% of the energy supplier's estimated total Utah gross receipts from sales of property or services; or $10,000. "Energy supplier" means a person supplying taxable energy, except that the commission may by rule exclude from this definition a person supplying a de minimis amount of taxable energy. "Fairpark district" means the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201 . "Franchise agreement" means a franchise or an ordinance, contract, or agreement granting a franchise. "Franchise tax" means: a franchise tax; a tax similar to a franchise tax; or any combination of Subsections (8)(a) and (b). "Military authority" means the Military Installation Development Authority, created in Section 63H-1-201 . "Municipality" means a city or town. "Person" is as defined in Section 59-12-102 . "Point of the mountain authority" means the Point of the Mountain State Land Authority, created in Section 11-59-201 . "Taxable energy" means gas and electricity.

Section 10-1-303Verify source

§ 10-1-303(1)Subsection 10-1-303(1)Provision

Source excerpt

"Commission" means the State Tax Commission.

Section 10-1-303(1)Verify source

§ 10-1-303(2)Subsection 10-1-303(2)Provision

Source excerpt

"Contractual franchise fee" is defined as a fee tied to a franchise agreement, including a fee that is consideration for the agreement, a similar fee, or a combination of those fees.

"Contractual franchise fee" means: a fee: provided for in a franchise agreement; and that is consideration for the franchise agreement; or a fee similar to Subsection (2)(a); or any combination of Subsections (2)(a) and (b).

Section 10-1-303(2)Verify source

§ 10-1-303(2)(a)Subsection 10-1-303(2)(a)Provision

Source excerpt

a fee: provided for in a franchise agreement; and that is consideration for the franchise agreement; or

Section 10-1-303(2)(a)Verify source

§ 10-1-303(2)(a)(i)Subsection 10-1-303(2)(a)(i)Provision

Source excerpt

provided for in a franchise agreement; and

Section 10-1-303(2)(a)(i)Verify source

§ 10-1-303(2)(a)(ii)Subsection 10-1-303(2)(a)(ii)Provision

Source excerpt

that is consideration for the franchise agreement; or

Section 10-1-303(2)(a)(ii)Verify source

§ 10-1-303(2)(b)Subsection 10-1-303(2)(b)Provision

Source excerpt

a fee similar to Subsection (2)(a); or any combination of Subsections (2)(a) and (b).

Section 10-1-303(2)(b)Verify source

§ 10-1-303(2)(b)(i)Subsection 10-1-303(2)(b)(i)Provision

Source excerpt

a fee similar to Subsection (2)(a); or

Section 10-1-303(2)(b)(i)Verify source

§ 10-1-303(2)(b)(ii)Subsection 10-1-303(2)(b)(ii)Provision

Source excerpt

any combination of Subsections (2)(a) and (b).

Section 10-1-303(2)(b)(ii)Verify source

§ 10-1-303(3)Subsection 10-1-303(3)Provision

Source excerpt

Defines “delivered value” as the fair market value of taxable energy delivered in the municipality, including certain delivery-related costs and excluding specified taxes.

"Delivered value" means the fair market value of the taxable energy delivered for sale or use in the municipality and includes: the value of the energy itself; and any transportation, freight, customer demand charges, services charges, or other costs typically incurred in providing taxable energy in usable form to each class of customer in the municipality. "Delivered value" does not include the amount of a tax paid under: Title 59, Chapter 12, Sales and Use Tax Act; or this part.

Section 10-1-303(3)Verify source

§ 10-1-303(3)(a)Subsection 10-1-303(3)(a)Provision

Source excerpt

"Delivered value" means the fair market value of taxable energy delivered for sale or use in the municipality, including specified related costs.

Section 10-1-303(3)(a)Verify source

§ 10-1-303(3)(a)(i)Subsection 10-1-303(3)(a)(i)Provision

Source excerpt

the value of the energy itself; and

Section 10-1-303(3)(a)(i)Verify source

§ 10-1-303(3)(a)(ii)Subsection 10-1-303(3)(a)(ii)Provision

Source excerpt

any transportation, freight, customer demand charges, services charges, or other costs typically incurred in providing taxable energy in usable form to each class of customer in the municipality.

Section 10-1-303(3)(a)(ii)Verify source

§ 10-1-303(3)(b)Subsection 10-1-303(3)(b)Provision

Source excerpt

"Delivered value" does not include the amount of a tax paid under: Title 59, Chapter 12, Sales and Use Tax Act; or this part.

Section 10-1-303(3)(b)Verify source

§ 10-1-303(3)(b)(i)Subsection 10-1-303(3)(b)(i)Provision

Source excerpt

Title 59, Chapter 12, Sales and Use Tax Act; or

Section 10-1-303(3)(b)(i)Verify source

§ 10-1-303(3)(b)(ii)Subsection 10-1-303(3)(b)(ii)Provision

Source excerpt

this part.

Section 10-1-303(3)(b)(ii)Verify source

§ 10-1-303(4)Subsection 10-1-303(4)Provision

Source excerpt

“De minimis amount” means taxable energy that does not exceed the greater of 5% of an energy supplier’s estimated total Utah gross receipts from sales of property or services, or $10,000.

"De minimis amount" means an amount of taxable energy that does not exceed the greater of: 5% of the energy supplier's estimated total Utah gross receipts from sales of property or services; or $10,000.

Section 10-1-303(4)Verify source

§ 10-1-303(4)(a)Subsection 10-1-303(4)(a)Provision

Source excerpt

This text states a 5% figure tied to the energy supplier’s estimated total Utah gross receipts from sales of property or services.

5% of the energy supplier's estimated total Utah gross receipts from sales of property or services; or

Section 10-1-303(4)(a)Verify source

§ 10-1-303(4)(b)Subsection 10-1-303(4)(b)Provision

Source excerpt

This provision states an amount of $10,000.

$10,000.

Section 10-1-303(4)(b)Verify source

§ 10-1-303(5)Subsection 10-1-303(5)Interpretation

Source excerpt

"Energy supplier" means a person supplying taxable energy, except that the commission may by rule exclude from this definition a person supplying a de minimis amount of taxable energy.

Section 10-1-303(5)Verify source

§ 10-1-303(6)Subsection 10-1-303(6)Provision

Source excerpt

“Fairpark district” means the Utah Fairpark Area Investment and Restoration District.

"Fairpark district" means the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201 .

Section 10-1-303(6)Verify source

§ 10-1-303(7)Subsection 10-1-303(7)Provision

Source excerpt

“Franchise agreement” means a franchise or an ordinance, contract, or agreement granting a franchise.

"Franchise agreement" means a franchise or an ordinance, contract, or agreement granting a franchise.

Section 10-1-303(7)Verify source

§ 10-1-303(8)Subsection 10-1-303(8)Provision

Source excerpt

This subsection defines “franchise tax.”

"Franchise tax" means: a franchise tax; a tax similar to a franchise tax; or any combination of Subsections (8)(a) and (b).

Section 10-1-303(8)Verify source

§ 10-1-303(8)(a)Subsection 10-1-303(8)(a)Provision

Source excerpt

a franchise tax;

Section 10-1-303(8)(a)Verify source

§ 10-1-303(8)(b)Subsection 10-1-303(8)(b)Provision

Source excerpt

a tax similar to a franchise tax; or

Section 10-1-303(8)(b)Verify source

§ 10-1-303(8)(c)Subsection 10-1-303(8)(c)Provision

Source excerpt

any combination of Subsections (8)(a) and (b).

Section 10-1-303(8)(c)Verify source

§ 10-1-303(9)Subsection 10-1-303(9)Provision

Source excerpt

“Military authority” means the Military Installation Development Authority.

"Military authority" means the Military Installation Development Authority, created in Section 63H-1-201 .

Section 10-1-303(9)Verify source

§ 10-1-303(10)Subsection 10-1-303(10)Provision

Source excerpt

“Municipality” means a city or town.

"Municipality" means a city or town.

Section 10-1-303(10)Verify source

§ 10-1-303(11)Subsection 10-1-303(11)Provision

Source excerpt

"Person" is as defined in Section 59-12-102 .

Section 10-1-303(11)Verify source

§ 10-1-303(12)Subsection 10-1-303(12)Provision

Source excerpt

"Point of the mountain authority" means the Point of the Mountain State Land Authority, created in Section 11-59-201 .

Section 10-1-303(12)Verify source

§ 10-1-303(13)Subsection 10-1-303(13)Provision

Source excerpt

“Taxable energy” means gas and electricity.

"Taxable energy" means gas and electricity.

Section 10-1-303(13)Verify source

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Utah Code § 10-1-303, 1996

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Locate the controlling provision

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