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Code · Utah · Title 59 — Revenue and Taxation · Chapter 28

59-28-108. Military Installation Development Authority exemption.

62 words·~1 min read·/ut/title-59/chapter-28/59-28-108

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Effective 5/8/2018
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 .
Enacted by Chapter 442 , 2018 General Session
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