Utah § 59-12-104.1 - Exemptions for religious or charitable institutions.
Full text of Utah Utah Code § 59-12-104.1 — Exemptions for religious or charitable institutions., with citation guidance and answers to common questions.
§ 59-12-104.1. Exemptions for religious or charitable institutions.
Effective 5/6/2026 59-12-104.1.
Exemptions for religious or charitable institutions.
(1)
Except as provided in Section 59-12-104, sales made by religious or charitable institutions or organizations are exempt from the sales and use tax imposed by this chapter if the sale is made in the conduct of the institution's or organization's regular religious or charitable functions or activities.
(2)
(a)
Except as provided in Section 59-12-104, sales made to a religious or charitable institution or organization are exempt from the sales and use tax imposed by this chapter if the sale is made in the conduct of the institution's or organization's regular religious or charitable functions and activities.
(b)
In order to facilitate the efficient administration of the exemption granted by this section, the exemption shall be administered as follows:
(i)
the exemption shall be at point of sale if the sale is in the amount of at least $1,000;
(ii)
except as provided in Subsection (2)(b)(iii), if the sale is less than $1,000, the exemption shall be in the form of a refund of sales or use taxes paid at the point of sale; and
(iii)
notwithstanding Subsection (2)(b)(ii), the exemption under this section shall be at point of sale if the sale is:
(A)
made pursuant to a contract between the seller and the charitable or religious institution or organization; or
(B)
made by a public utility, as defined in Section 54-2-1, to a religious or charitable institution or organization.
(3)
An entity that is exempt from federal income taxation under Section 501(c)(3) or (19), Internal Revenue Code:
(a)
qualifies as a religious or charitable institution or organization for purposes of this section; and
(b)
may claim the exemption granted by this section.
(4)
(a)
Religious or charitable institutions or organizations entitled to a refund under Subsection (2)(b)(ii) may apply to the commission for the refund of sales or use taxes paid.
Frequently Asked Questions About Utah § 59-12-104.1
What does Utah Code § 59-12-104.1 cover?
Section 59-12-104.1 ("Exemptions for religious or charitable institutions.") 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 § 59-12-104.1?
A common citation format is "Utah Code § 59-12-104.1" (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 § 59-12-104.1 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.
