As used in this chapter:
(1) "Government entity" means the state and its political subdivisions as both are defined in this section.
(2) "Political subdivision" is as defined in Section 63G-7-102.
(3) "State":
(a) means the state of Utah;
(b) except as provided in Subsection (3)(c), includes each office, department, division, agency, authority, commission, board, institution, hospital, college, university, or other instrumentality of the state; and
(c) does not include the State Tax Commission.