Full text of Utah Utah Code § 59-35-101 — Definitions., with citation guidance and answers to common questions.
§ 59-35-101. Definitions.
Effective 5/6/2026 59-35-101.
Definitions. As used in this chapter:
(1)
"Advertisement" means any written, oral, or graphic statement or representation.
(2)
"Business entity" means the same as that term is defined in Section 59-6-101.
(3)
"Gross receipts" means the total amount of consideration received for a transaction, without deduction for the cost of materials, labor, service, or other expenses.
(4)
"Impression" means a single instance in which targeted advertising is delivered to an audience or individual, regardless of whether the audience or individual interacts with the advertisement.
(5)
"Targeted advertising" means a transaction in which a business entity:
(a)
delivers, by any means, an advertisement to an audience or individual on behalf of an advertiser and in exchange for consideration; and
(b)
employs the following practices or features to facilitate the transaction described in Subsection (5)(a):
(i)
the business entity sells advertising space to the advertiser through a bidding process;
(ii)
the business entity obtains or develops individualized data profiles to deliver the advertisement; and
(iii)
an individual to whom the business entity delivers the advertisement has the ability to interface with the advertisement to access information or make a purchase, including through a link or a quick response (QR) code.
(6)
"Targeted advertising entity" means a business entity:
(a)
that during the taxable year:
(i)
delivers targeted advertising to an audience or individual located in the state; and
(ii)
generates gross receipts of:
(A)
$1,000,000 or more derived from targeted advertising in the state, as determined in accordance with Subsection 59-35-201(3); and
(B)
$100,000,000 or more derived from all targeted advertising, regardless of location; and
(b)
for which the business entity's gross receipts for the taxable year derived from all targeted advertising, regardless of location, constitute 50% or more of the business entity's total gross receipts for the taxable year.
Section 59-35-101 ("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 § 59-35-101?
A common citation format is "Utah Code § 59-35-101" (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 § 59-35-101 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.
