2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 8 - Funding for Health Care
Section 801 - Definitions.

Effective 5/13/2014
59-12-801. Definitions.
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.

• (3) "Freestanding urgent care center" means a facility that provides outpatient health care service:
  • (a) on an as-needed basis, without an appointment;
  • (b) to the public;
  • (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
  • (d) including one or more of the following services:
    • (i) a medical history physical examination;
    • (ii) an assessment of health status; or
    • (iii) treatment:
      • (A) for a variety of medical conditions; and
      • (B) that is commonly offered in a physician's office.

• (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