Utah Code § 59-28-108

Current through the 2024 Fourth Special Session
Section 59-28-108 - Military Installation Development Authority exemption

Amounts paid or charged for accommodations and services, as defined in Section 63H-1-205, are exempt from the tax described in Section 59-28-103, if the amounts are paid to or charged by a proprietor subject to the MIDA accommodations tax imposed under Section 63H-1-205.

Utah Code § 59-28-108

Added by Chapter 442, 2018 General Session ,§ 3, eff. 5/8/2018.

Affected by 63I-1-259 on 1/1/2023