Utah § 13-54-103 - Exemptions.

Full text of Utah Utah Code § 13-54-103 — Exemptions., with citation guidance and answers to common questions.

§ 13-54-103. Exemptions.

Effective 5/14/2019
13-54-103.  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

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Frequently Asked Questions About Utah § 13-54-103

What does Utah Code § 13-54-103 cover?

Section 13-54-103 ("Exemptions.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 13-54-103?

A common citation format is "Utah Code § 13-54-103" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 13-54-103 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.