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Code · Utah · Title 59 — Revenue and Taxation · Chapter 37

59-37-101. Definitions.

167 words·~1 min read·/ut/title-59/chapter-37/59-37-101

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Effective 5/6/2026
59-37-101. Definitions.
As used in this chapter:
(1)"Delivered value" means the fair market value of energy delivered for use and includes:
(a)the value of the energy itself; and
(b)any transportation, freight, customer demand charges, services charges, or other costs typically incurred in providing energy in usable form.
(2)"Energy" means gas and electricity.
(3)"Energy supplier" means a person supplying energy.
(4)"High-impact consumer" means:
(a)a large load customer; or
(b)a qualifying data center.
(5)"Large load customer" means the same as that term is defined in Section 54-26-101 .
(6)"Qualifying data center" means the same as that term is defined in Section 59-12-102 .
(7)"Regional economic development authority" means:
(a)the Military Installation Development Authority created in Section 63H-1-201 ;
(b)the Point of the Mountain State Land Authority created in Section 11-59-201 ; and
(c)the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201 .
Enacted by Chapter 373 , 2026 General Session
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