{"data":{"id":"us-ut/utah-code-59-12-801","jurisdiction":"us-ut","citation":"Utah Code § 59-12-801","heading":"Definitions.","body":"As used in this part:\n(1) \"Emergency medical services\" means the same as that term is defined in Section 53-2d-101.\n(2) \"Federally qualified health center\" means the same as that term is defined in 42 U.S.C. Sec. 1395x.\n(3) \"Freestanding urgent care center\" means a facility that provides outpatient health care service:\n(a) on an as-needed basis, without an appointment;\n(b) to the public;\n(c) for the diagnosis and treatment of a medical condition if that medical condition does not require hospitalization or emergency intervention for a life threatening or potentially permanently disabling condition; and\n(d) including one or more of the following services:\n(i) a medical history physical examination;\n(ii) an assessment of health status; or\n(iii) treatment:\n(A) for a variety of medical conditions; and\n(B) that is commonly offered in a physician's office.\n(4) \"Nursing care facility\" means the same as that term is defined in Section 26B-2-201.\n(5) \"Rural city hospital\" means a hospital owned by a city that is located within a third, fourth, fifth, or sixth class county.\n(6) \"Rural county health care facility\" means a:\n(a) rural county hospital; or\n(b) rural county nursing care facility.\n(7) \"Rural county hospital\" means a hospital owned by a county that is:\n(a) a third, fourth, fifth, or sixth class county, as defined in Section 17-60-104; and\n(b) located outside of a standard metropolitan statistical area, as designated by the United States Bureau of the Census.\n(8) \"Rural county nursing care facility\" means a nursing care facility owned by:\n(a) a county that is:\n(i) a third, fourth, fifth, or sixth class county, as defined in Section 17-60-104; and\n(ii) located outside of a standard metropolitan statistical area, as designated by the United States Census Bureau; or\n(b) a special service district if the special service district is:\n(i) created for the purpose of operating the nursing care facility; and\n(ii) within a county that is:\n(A) a third, fourth, fifth, or sixth class county, as defined in Section 17-60-104; and\n(B) located outside of a standard metropolitan statistical area, as designated by the United States Census Bureau.\n(9) \"Rural emergency medical services\" means emergency medical services that are provided by a county that is:\n(a) a third, fourth, fifth, or sixth class county, as defined in Section 17-60-104; and\n(b) located outside of a standard metropolitan statistical area, as designated by the United States Census Bureau.\n(10) \"Rural health clinic\" means the same as that term is defined in 42 U.S.C. Sec. 1395x.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-8 Funding for Health Care"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S801.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"fdb25179309e53111330688a0f070ea630041cbd5698b4c49878cf324630a119","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-709","next":"us-ut/utah-code-59-12-802"},"notice":"GroundRules: Original legal text. Not legal advice."}