For purposes of this chapter, any person engaging in the business of soliciting or selling services as well as tangible, personal property at either retail or wholesale, or both, in the city such as a contractor, carpenter, plumber, electrician or builder, either under contract or otherwise, shall be deemed to be engaging in the business of selling tangible, personal property at either retail or wholesale, or both, in the city, but in computing gross sales under this chapter shall take into consideration the amount received by the person as the selling price of the tangible, personal property at either retail or wholesale, or both, as sold outright or as included in the contract.
EACH SEPARATE PLACE OF BUSINESS: Shall include each separate establishment or place of operation, whether operating under the same name or not within the corporate limits of the city, including a home or other place of lodging if the same is held out by advertisements, listings, or otherwise, as the establishment or place of operation of a person engaging in the business of selling tangible, personal property at either retail or wholesale, or both, in the city, or the place of business located outside the city of any person who maintains no established place of business in the city but whose solicitations, taking of orders, and sales of or for tangible personal property at either retail or wholesale, or both, in the city are continuous and persistent.
GROSS SALES: As used in this chapter, does not include:
A. The amount of any federal tax except excise taxes imposed upon or with respect to retail or wholesale sales, whether imposed upon the retailer, wholesaler, jobber, or upon the consumer, and regardless of whether or not the amount of federal tax is stated to customers as a separate charge;
B. The amount of net Utah sales tax.
"Gross sales", includes the amount of any manufacturer's or importer's excise tax included in the price of the property sold, even though the manufacturer or importer is also the wholesaler or retailer thereof, and whether or not the amount of such tax is stated as a separate charge.
MANUFACTURING TANGIBLE PERSONAL PROPERTY: Engaging in the business of manufacturing any tangible personal property and selling the same at either retail or wholesale in the city shall mean the actual manufacturing within the city and the selling within the city or the taking of an order within the city when the actual delivery is to be anywhere within the state.
PERSON: Any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, corporation, association, society or other group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
SELLING TANGIBLE, PERSONAL PROPERTY: Engaging in the business of selling any tangible, personal property at either retail or wholesale, or both, in the city shall mean the selling within the city or the taking of an order within the city for any tangible, personal property at either retail or wholesale, or both, when the actual delivery of the tangible, personal property is to, or does take place anywhere within the state.
WHOLESALE AND RETAIL SALES: Shall include retail or wholesale sales made by a merchandise broker, jobber, factory representative, commission merchant, salesman, agent employee or by any person engaging in the business of selling tangible, personal property at either retail or wholesale, or both, as herein defined, or who conducts such business under or by any other name, style or method no herein specifically mentioned or defined, except producers of farm produce, eggs, poultry, or dairy products. (1986 Code)