Utah Statutes

§ 59-12-602 — Definitions.

Utah·Title 59 Revenue and Taxation·Ch. 59-12 Sales and Use Tax Act·Part 59-12-6 Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act

As used in this part:

(1)"Airport facility" means an airport of regional significance, and includes:
(1)(a) an appurtenance to an airport, including a fixed guideway that provides transportation service to or from the airport;
(1)(b) a control tower, including a radar system;
(1)(c) a public area of an airport; or
(1)(d) a terminal facility.
(2)"Airport of regional significance" means the same as that term is defined in Section 59-12-2202.
(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)"Convenience store" means a retail establishment described in NAICS Cod

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Legislative History

Amended by Chapter 306, 2025 General Session

Nearby Sections

15
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