Utah Code 13-54-103. Exemptions

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13-54-103. Exemptions.

(1)

This chapter does not apply to:

Terms Used In Utah Code 13-54-103

Person: means :Utah Code 68-3-12.5
Property: includes both real and personal property. See Utah Code 68-3-12.5
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5

(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

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