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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 27 - Sexually Explicit Business and Escort Service Tax
Section 103 - Tax imposed on a sexually explicit business -- Tax imposed on an escort service.
Universal Citation:
UT Code § 59-27-103 (2025)
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59-27-103. Tax imposed on a sexually explicit business -- Tax imposed on an escort service.
Enacted by Chapter 214, 2004 General Session
- (1) A tax is imposed on a sexually explicit business equal to 10% of amounts paid to or charged by the sexually explicit business for the following transactions:
- (a) an admission fee;
- (b) a user fee;
- (c) a retail sale of tangible personal property made within the state;
- (d) a sale of:
- (i) food and food ingredients as defined in Section 59-12-102; or
- (ii) prepared food as defined in Section 59-12-102;
- (e) a sale of a beverage; and
- (f) any service.
- (2)
- (a) Except as provided in Subsection (2)(b), a tax is imposed on an escort service equal to 10% of amounts paid or charged by the escort service for any transaction that involves providing an escort to another individual.
- (b) Notwithstanding Subsection (2)(a), the tax imposed by Subsection (2)(a) does not apply to a transaction that is subject to the tax imposed in Subsection (1).
- (3) The tax imposed by this section:
- (a) may not be imposed on any sales and use tax collected or paid under Chapter 12, Sales and Use Tax Act; and
- (b) is subject to an agreement sales and use tax under Chapter 12, Sales and Use Tax Act.
- (4) The commission shall administer this chapter in accordance with Chapter 12, Part 1, Tax Collection.
Enacted by Chapter 214, 2004 General Session
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