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