{"data":{"id":"us-ut/utah-code-59-35-101","jurisdiction":"us-ut","citation":"Utah Code § 59-35-101","heading":"Definitions.","body":"As used in this chapter:\n(1) \"Advertisement\" means any written, oral, or graphic statement or representation.\n(2) \"Business entity\" means the same as that term is defined in Section 59-6-101.\n(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.\n(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.\n(5) \"Targeted advertising\" means a transaction in which a business entity:\n(a) delivers, by any means, an advertisement to an audience or individual on behalf of an advertiser and in exchange for consideration; and\n(b) employs the following practices or features to facilitate the transaction described in Subsection (5)(a):\n(i) the business entity sells advertising space to the advertiser through a bidding process;\n(ii) the business entity obtains or develops individualized data profiles to deliver the advertisement; and\n(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.\n(6) \"Targeted advertising entity\" means a business entity:\n(a) that during the taxable year:\n(i) delivers targeted advertising to an audience or individual located in the state; and\n(ii) generates gross receipts of:\n(A) $1,000,000 or more derived from targeted advertising in the state, as determined in accordance with Subsection 59-35-201(3); and\n(B) $100,000,000 or more derived from all targeted advertising, regardless of location; and\n(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.","path":["Title 59 Revenue and Taxation","Chapter 59-35 Targeted Advertising Tax","Part 59-35-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter35/59-35-S101.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"54e5a698c0c52e7f161484b8abaa8eb2ac0b774ce63f9563222f3882ead91634","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-34-104","next":"us-ut/utah-code-59-35-201"},"notice":"GroundRules: Original legal text. Not legal advice."}