Utah Statutes

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

Utah·Title 59 Revenue and Taxation·Ch. 59-28 State Transient Room Tax Act
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.

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Legislative History

Enacted by Chapter 442, 2018 General Session

Nearby Sections

15
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