| (1) | As used in this section:
| (a) |
| (i) | Except as provided in Subsection (1)(a)(ii), "all-terrain vehicle" means a motor vehicle that:
| (A) | is an:
| (I) | all-terrain type I vehicle as defined in Section 41-22-2; |
| (II) | all-terrain type II vehicle as defined in Section 41-22-2; or |
| (III) | all-terrain type III vehicle as defined in Section 41-22-2; |
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| (C) | has:
| (I) | an engine with more than 150 cubic centimeters displacement; |
| (II) | a motor that produces more than five horsepower; or |
| (III) | an electric motor; and |
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| (ii) | notwithstanding Subsection (1)(a)(i), "all-terrain vehicle" does not include a snowmobile. |
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| (b) | "Camper" means a camper:
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| (c) |
| (i) | "Canoe" means a vessel that:
| (C) | is tapered:
| (I) | to two pointed ends; or |
| (II) | to one pointed end and is blunt on the other end; and |
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| (ii) | "canoe" includes:
| (A) | a collapsible inflatable canoe; |
| (E) | notwithstanding the definition of vessel in Subsection (1)(cc), a canoe with an outboard motor. |
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| (d) | "Dealer" means the same as that term is defined in Section 41-1a-102. |
| (e) | "Jon boat" means a vessel that:
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| (f) | "Motor vehicle" means the same as that term is defined in Section 41-22-2. |
| (g) | "Other motorcycle" means a motor vehicle that:
| (i) | is:
| (A) | a motorcycle as defined in Section 41-1a-102; and |
| (B) | designed primarily for use and operation over unimproved terrain; |
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| (iii) | has:
| (A) | an engine with more than 150 cubic centimeters displacement; or |
| (B) | a motor that produces more than five horsepower. |
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| (h) |
| (i) | "Other trailer" means a portable vehicle without motive power that is primarily used:
| (A) | to transport tangible personal property; and |
| (B) | for a purpose other than a commercial purpose; and |
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| (i) | "Outboard motor" means the same as that term is defined in Section 41-1a-102. |
| (j) | "Park model recreational vehicle" means the same as that term is defined in Section 41-1a-102. |
| (k) | "Personal watercraft" means a personal watercraft:
| (i) | as defined in Section 73-18-2; and |
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| (l) |
| (i) | "Pontoon" means a vessel that:
| (A) | is:
| (I) | supported by one or more floats; and |
| (II) | propelled by either inboard or outboard power; and |
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| (B) | is not:
| (II) | a collapsible inflatable vessel. |
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| (m) | "Qualifying adjustment, exemption, or reduction" means an adjustment, exemption, or reduction:
| (i) | of all or a portion of a qualifying payment; |
| (ii) | granted by a county during the refund period; and |
| (iii) | received by a qualifying person. |
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| (n) |
| (i) | "Qualifying payment" means the payment made:
| (A) | of a uniform statewide fee in accordance with this section:
| (I) | by a qualifying person; |
| (III) | during the refund period; and |
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| (B) | on an item of qualifying tangible personal property. |
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| (ii) | If a qualifying person received a qualifying adjustment, exemption, or reduction for an item of qualifying tangible personal property, the qualifying payment for that qualifying tangible personal property is equal to the difference between:
| (A) | the payment described in this Subsection (1)(n) for that item of qualifying tangible personal property; and |
| (B) | the amount of the qualifying adjustment, exemption, or reduction. |
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| (o) | "Qualifying person" means a person that paid a uniform statewide fee:
| (i) | during the refund period; |
| (ii) | in accordance with this section; and |
| (iii) | on an item of qualifying tangible personal property. |
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| (p) | "Qualifying tangible personal property" means a:
| (i) | qualifying vehicle; or |
| (ii) | qualifying watercraft. |
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| (q) | "Qualifying vehicle" means:
| (i) | an all-terrain vehicle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters; |
| (ii) | an other motorcycle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters; |
| (iii) | a small motor vehicle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters; |
| (iv) | a snowmobile with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters; or |
| (v) | a street motorcycle with an engine displacement that is 100 or more cubic centimeters but 150 or less cubic centimeters. |
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| (r) | "Qualifying watercraft" means a:
| (ii) | collapsible inflatable vessel; |
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| (s) | "Refund period" means the time period:
| (i) | beginning on January 1, 2006; and |
| (ii) | ending on December 29, 2006. |
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| (t) | "Sailboat" means a sailboat as defined in Section 73-18-2. |
| (u) |
| (i) | "Small motor vehicle" means a motor vehicle that:
| (B) | has:
| (I) | an engine with 150 or less cubic centimeters displacement; or |
| (II) | a motor that produces five or less horsepower. |
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| (ii) | In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule develop a process for an owner of a motor vehicle to certify whether the motor vehicle has:
| (A) | an engine with 150 or less cubic centimeters displacement; or |
| (B) | a motor that produces five or less horsepower. |
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| (v) | "Snowmobile" means a motor vehicle that:
| (i) | is a snowmobile as defined in Section 41-22-2; |
| (iii) | has:
| (A) | an engine with more than 150 cubic centimeters displacement; or |
| (B) | a motor that produces more than five horsepower. |
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| (w) | "Street-legal all-terrain vehicle" means the same as that term is defined in Section 41-6a-102. |
| (x) | "Street motorcycle" means a motor vehicle that:
| (i) | is:
| (A) | a motorcycle as defined in Section 41-1a-102; and |
| (B) | designed primarily for use and operation on highways; |
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| (iii) | has:
| (A) | an engine with more than 150 cubic centimeters displacement; or |
| (B) | a motor that produces more than five horsepower. |
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| (y) | "Tangible personal property owner" means a person that owns an item of qualifying tangible personal property. |
| (z) | "Tent trailer" means a portable vehicle without motive power that:
| (i) | is constructed with collapsible side walls that:
| (A) | fold for towing by a motor vehicle; and |
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| (ii) | is designed as a temporary dwelling for travel, recreational, or vacation use; |
| (iv) | does not require a special highway movement permit when drawn by a self-propelled motor vehicle. |
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| (aa) |
| (i) | Except as provided in Subsection (1)(aa)(ii), "travel trailer" means a travel trailer:
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| (ii) | notwithstanding Subsection (1)(aa)(i), "travel trailer" does not include:
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| (bb) |
| (i) | "Utility boat" means a vessel that:
| (A) | has:
| (I) | two or three bench seating; |
| (II) | an outboard motor; and |
| (III) | a hull made of aluminum, fiberglass, or wood; and |
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| (B) | does not have:
| (II) | a permanent canopy; or |
| (III) | a floor other than the hull; and |
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| (ii) | notwithstanding Subsection (1)(bb)(i), "utility boat" does not include a collapsible inflatable vessel. |
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| (cc) | "Vessel" means a vessel:
| (i) | as defined in Section 73-18-2, including an outboard motor of the vessel; and |
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