13-54-103. Exemptions.
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/ut/title-13/chapter-54/13-54-103A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 5/14/2019
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.
Enacted by Chapter 115 , 2019 General Session