UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 12. Sales and Use Tax Act |
Part 8. Funding for Health Care |
§ 59-12-801. Definitions. (Effective 5/13/2014)
Latest version.
- As used in this part:
(1) "Emergency medical services" is as defined in Section 26-8a-102. (2) "Federally qualified health center" is as defined in 42 U.S.C. Sec. 1395x. (4) "Nursing care facility" is as defined in Section 26-21-2. (5) "Rural city hospital" means a hospital owned by a city that is located within a third, fourth, fifth, or sixth class county. (6) "Rural county health care facility" means a: (a) rural county hospital; or (b) rural county nursing care facility. (7) "Rural county hospital" means a hospital owned by a county that is: (a) a third, fourth, fifth, or sixth class county, as defined in Section 17-50-501; and (b) located outside of a standard metropolitan statistical area, as designated by the United States Bureau of the Census. (8) "Rural county nursing care facility" means a nursing care facility owned by: (a) a county that is: (i) a third, fourth, fifth, or sixth class county, as defined in Section 17-50-501; and (ii) located outside of a standard metropolitan statistical area, as designated by the United States Census Bureau; or (b) a special service district if the special service district is: (i) created for the purpose of operating the nursing care facility; and (ii) within a county that is: (A) a third, fourth, fifth, or sixth class county, as defined in Section 17-50-501; and (B) located outside of a standard metropolitan statistical area, as designated by the United States Census Bureau. (9) "Rural emergency medical services" means emergency medical services that are provided by a county that is: (a) a fifth or sixth class county, as defined in Section 17-50-501; and (b) located outside of a standard metropolitan statistical area, as designated by the United States Census Bureau. (10) "Rural health clinic" is as defined in 42 U.S.C. Sec. 1395x.
Amended by Chapter 50, 2014 General Session