{"data":{"id":"us-ut/utah-code-59-38-102","jurisdiction":"us-ut","citation":"Utah Code § 59-38-102","heading":"Definitions.","body":"As used in this chapter:\n(1) \"Covered entity\" means a commercial entity that is required to perform age verification under Section 78B-3-1002.\n(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:\n(a) the delivery method; or\n(b) whether the amount paid or charged for access provides a right to:\n(i) single-use access to the digital images, digital audio-visual works, digital audio works, digital books, or gaming services; or\n(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.\n(3) \"Division\" means the Division of Consumer Protection created in Section 13-2-1.","path":["Title 59 Revenue and Taxation","Chapter 59-38 Covered Entity Excise Tax","Part 59-38-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter38/59-38-S102.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-10-08T06:03:03Z","sha256":"bd5413d6a709ea55e23c602e116f02c1f1a58faff4d994cb1068c28f47c6c141","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-38-101","next":"us-ut/utah-code-59-38-103"},"notice":"GroundRules: Original legal text. Not legal advice."}