Exemptions.
Utah Code § 13-54-103
in effect13-54-103. 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
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title13/Chapter54/13-54-S103.html?v=C13-54-S103_2019051420190514Fetched: 10/26/2026
