Full text of Utah Utah Code § 10-1-303 — Definitions., with citation guidance and answers to common questions.
§ 10-1-303. Definitions.
Effective 5/1/2024 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 for sale 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 costs typically incurred in providing taxable energy in usable form to each class of customer in the municipality.
(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 the greater of:
(a)
5% of the energy supplier's estimated total Utah gross receipts from sales of property or services; or
(b)
$10,000.
(5)
"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.
(6)
"Fairpark district" means the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201.
(7)
"Franchise agreement" means a franchise or an ordinance, contract, or agreement granting a franchise.
(8)
"Franchise tax" means:
(a)
a franchise tax;
(b)
a tax similar to a franchise tax; or
(c)
any combination of Subsections (8)(a) and (b).
(9)
"Military authority" means the Military Installation Development Authority, created in Section 63H-1-201.
Section 10-1-303 ("Definitions.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 10-1-303?
A common citation format is "Utah Code § 10-1-303" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 10-1-303 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
