Utah Code § 13-54-103

Current through the 2024 Fourth Special Session
Section 13-54-103 - Exemptions
(1) This chapter does not apply to:
(a) an entity that is owned, controlled, operated, or maintained by a bona fide church or religious organization that is exempt from property taxation under the laws of the state; or
(b) a consumer reselling a ticket that the consumer purchased as a consumer.
(2) A person who claims an exemption under this section has the burden of proving that the person is entitled to the exemption.

Utah Code § 13-54-103

Added by Chapter 115, 2019 General Session ,§ 5, eff. 5/14/2019.