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Code · Utah · Title 59 — Revenue and Taxation · Chapter 12

59-12-602. Definitions.

596 words·~3 min read·/ut/title-59/chapter-12/59-12-602

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Effective 1/1/2026
59-12-602. Definitions.
As used in this part:
(1)"Airport facility" means an airport of regional significance, and includes:
(a)an appurtenance to an airport, including a fixed guideway that provides transportation service to or from the airport;
(b)a control tower, including a radar system;
(c)a public area of an airport; or
(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 Code 445131, Convenience Retailers, of the 2022 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget.
(7)"Convention facility" means any publicly owned or operated convention center, sports arena, or other facility at which conventions, conferences, and other gatherings are held and whose primary business or function is to host such conventions, conferences, and other gatherings.
(8)"Cultural facility" means any publicly owned or operated museum, theater, art center, music hall, or other cultural or arts facility.
(a)"Customized" means prepared or heated by a seller for on-premise or immediate consumption at the request or specification of the purchaser.
(b)"Customized" does not include a purchaser specifying the quantity.
(10)"Gas station" means a retail establishment at which the primary purpose or function is the sale of fuel.
(11)"Grocery store" means a retail establishment at which the primary business or function is the sale of food or food ingredients for off-premise, but not immediate, consumption.
(a)"Off-highway vehicle" means any snowmobile, all-terrain type I vehicle, all-terrain type II vehicle, all-terrain type III vehicle, or motorcycle.
(b)"Off-highway vehicle" does not include a vehicle that is a motor vehicle under Section 41-1a-102 .
(13)"Motorcycle" means the same as that term is defined in Section 41-22-2 .
(14)"Recreation facility" or "tourist facility" means any publicly owned or operated park, campground, marina, dock, golf course, water park, historic park, monument, planetarium, zoo, bicycle trails, and other recreation or tourism-related facility.
(a)"Recreational vehicle" means a vehicular unit other than a mobile home, primarily designed as a temporary dwelling for travel, recreational, or vacation use, that is pulled by another vehicle.
(b)"Recreational vehicle" includes:
(i)a travel trailer;
(ii)a camping trailer; and
(iii)a fifth wheel trailer.
(c)"Recreational vehicle" does not include a vehicle that is a motor vehicle under Section 41-1a-102 .
(a)"Restaurant" means a retail establishment at which the primary business or function is the sale of prepared food for immediate or on-premises consumption.
(b)"Restaurant" includes a coffee shop, cafeteria, luncheonette, soda fountain, dinner theater, or fast-food service where food is prepared for immediate consumption.
(c)"Restaurant" does not include:
(i)a convenience store;
(ii)a gas station;
(iii)a grocery store; or
(iv)a theater that sells food items other than a dinner theater.
(17)"Snowmobile" means the same as that term is defined in Section 41-22-2 .
(18)"Travel trailer," "camping trailer," or "fifth wheel trailer" means a portable vehicle without motive power, designed as a temporary dwelling for travel, recreational, or vacation use that does not require a special highway movement permit when drawn by a self-propelled motor vehicle.
Amended by Chapter 306 , 2025 General Session
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