Utah Code § 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.