| (9) |
| (a) | "Personal use expenditure" means an expenditure that:
| (i) |
| (A) | is not excluded from the definition of personal use expenditure by Subsection (9)(c); and |
| (B) | primarily furthers a personal interest of a county office candidate, county officer, local school board candidate, or a local school board member, or a member of a county office candidate's, county officer's, local school board candidate's, or local school board member's family; or |
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| (ii) | would cause the county office candidate, county officer, local school board candidate, or local school board member to recognize the expenditure as taxable income under federal law. |
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| (b) | "Personal use expenditure" includes:
| (i) | a mortgage, rent, utility, or vehicle payment; |
| (ii) | a household food item or supply; |
| (iii) | a clothing expense, except:
| (A) | clothing bearing the county office candidate's or local school board candidate's name or campaign slogan or logo that is used in the county office candidate's or local school board candidate's campaign; |
| (B) | clothing bearing the logo or name of a jurisdiction, district, government organization, government entity, caucus, or political party that the county officer or local school board member represents or of which the county officer or local school board member is a member; |
| (C) | repair or replacement of clothing that is damaged while the county office candidate or county officer is engaged in an activity of a county office candidate or county officer; or |
| (D) | repair or replacement of clothing that is damaged while the local school board candidate or local school board member is engaged in an activity of a local school board candidate or local school board member; |
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| (iv) | admission to a sporting, artistic, or recreational event or other form of entertainment; |
| (v) | dues, fees, or gratuities at a country club, health club, or recreational facility; |
| (vi) | a salary payment made to:
| (A) | a county office candidate, county officer, local school board candidate, or local school board member; or |
| (B) | a person who has not provided a bona fide service to a county candidate, county officer, local school board candidate, or local school board member; |
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| (xi) | payment of an administrative, civil, or criminal penalty; |
| (xii) | satisfaction of a personal debt; |
| (xiii) | a personal service, including the service of an attorney, accountant, physician, or other professional person; |
| (xiv) | a membership fee for a professional or service organization; and |
| (xv) | a payment in excess of the fair market value of the item or service purchased. |
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| (c) | "Personal use expenditure" does not include an expenditure made:
| (i) | for a political purpose; |
| (ii) | for candidacy for county office or local school board; |
| (iii) | to fulfill a duty or activity of a county officer or local school board member; |
| (iv) | for a donation to a registered political party; |
| (v) | for a contribution to another candidate's campaign account, including sponsorship of or attendance at an event, the primary purpose of which is to solicit a contribution for another candidate's campaign account; |
| (vi) | to return all or a portion of a contribution to a contributor; |
| (vii) | for the following items, if made in connection with the candidacy for county office or local school board, or an activity or duty of a county officer or local school board member:
| (A) | a mileage allowance at the rate established by the political subdivision that provides the mileage allowance; |
| (B) | for motor fuel or special fuel, as defined in Section 59-13-102; |
| (D) | a travel expense, including an expense incurred for airfare or a rental vehicle; |
| (E) | a payment for a service provided by an attorney or accountant; |
| (F) | a tuition payment or registration fee for participation in a meeting or conference; |
| (H) | a payment for rent, utilities, a supply, or furnishings, in connection with an office space; |
| (I) | a booth at a meeting or event; or |
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| (viii) | to purchase or mail informational material, a survey, or a greeting card; |
| (ix) | for a donation to a charitable organization, as defined in Section 13-22-101, including admission to or sponsorship of an event, the primary purpose of which is charitable solicitation, as defined in Section 13-22-101; |
| (x) | to repay a loan a county office candidate or local school board candidate makes from the candidate's personal account to the candidate's campaign account; |
| (xi) | to pay membership dues to a national organization whose primary purpose is to address general public policy; |
| (xii) | for admission to or sponsorship of an event, the primary purpose of which is to promote the social, educational, or economic well-being of the state or the county candidate's, county officer's, local school board candidate's, or local school board member's community; |
| (xiii) | for one or more guests of a county office candidate, county officer, local school board candidate, or local school board member to attend an event, meeting, or conference described in this Subsection (9)(c); |
| (xiv) | that is connected with the performance of an activity as a county office candidate or local school board member, or an activity or duty of a county officer or local school board member; or |
| (xv) | to pay childcare expenses of:
| (A) | a candidate while the candidate is engaging in campaign activity; or |
| (B) | an officeholder while the officeholder is engaging in the duties of an officeholder. |
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