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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 28 - State Transient Room Tax Act
Section 108 - Military Installation Development Authority exemption.
Universal Citation:
UT Code § 59-28-108 (2025)
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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
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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