59-35-101. Definitions.

312 words·~1 min read·/ut/title-59/chapter-35/59-35-101

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/6/2026

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.

Enacted by Chapter 437 , 2026 General Session