GroundRules
Utah Code § 59-38-102: Definitions.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-38 Covered Entity Excise Tax
- Part 59-38-1 General Provisions
As used in this chapter:
(1) "Covered entity" means a commercial entity that is required to perform age verification under Section 78B-3-1002.
(2) "Covered transaction" means amounts paid to or charged by a covered entity for access to digital images, digital audio-visual works, digital audio works, digital books, or gaming services, including the streaming of or subscription for access to digital images, digital audio-visual works, digital audio works, digital books, or gaming services regardless of:
(a) the delivery method; or
(b) whether the amount paid or charged for access provides a right to:
(i) single-use access to the digital images, digital audio-visual works, digital audio works, digital books, or gaming services; or
(ii) access to the digital images, digital audio-visual works, digital audio works, digital books, or gaming services through a subscription, including a right that terminates upon the occurrence of a condition.
(3) "Division" means the Division of Consumer Protection created in Section 13-2-1.
Collected 2026-10-08T06:03:03Z. Source file · JSON