Utah § 59-12-104.6 - Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.
Full text of Utah Utah Code § 59-12-104.6 — Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section., with citation guidance and answers to common questions.
§ 59-12-104.6. Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.
59-12-104.6.
Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.
(1)
As used in this section:
(a)
"Designated establishment within the lodging industry" means an establishment described in NAICS Code 721110 or 721191 of the 2007 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget.
(b)
"Exempt purchaser" means a person that:
(i)
makes a lodging related purchase; and
(ii)
may claim an exemption from a tax under this chapter for the purchase.
(c)
"Lodging related purchase" means the purchase of the following from a seller that is a designated establishment within the lodging industry:
(i)
accommodations and services described in Subsection 59-12-103(1)(i); or
(ii)
any other tangible personal property, product, or service that is:
(A)
purchased as part of a transaction that includes the purchase of accommodations and services described in Subsection (1)(c)(i); and
(B)
included on the invoice, bill of sale, or similar document provided to the purchaser of the accommodations and services described in Subsection (1)(c)(i).
(2)
Except as provided in Subsection (3), an exempt purchaser that makes a lodging related purchase:
(a)
shall pay a tax that would otherwise be imposed under this chapter on the lodging related purchase but for the purchaser being allowed to claim an exemption from a tax under this chapter for the purchase; and
(b)
may apply to the commission for a refund of the tax described in Subsection (2)(a) that the purchaser pays.
(3)
An exempt purchaser that makes a lodging related purchase may claim an exemption from a tax under this chapter at the point of sale if the exempt purchaser:
(a)
is an agency or instrumentality of the United States;
(b)
is exempt from a tax under this chapter on a lodging related purchase as authorized by a diplomatic tax exemption card issued by the United States; or
(c)
may claim the exemption at the point of sale in accordance with Section 59-12-104.1.
(4)
An exempt purchaser that applies to the commission for a refund may not make an application to the commission for a refund more frequently than monthly.
Frequently Asked Questions About Utah § 59-12-104.6
What does Utah Code § 59-12-104.6 cover?
Section 59-12-104.6 ("Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.") 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 § 59-12-104.6?
A common citation format is "Utah Code § 59-12-104.6" (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 § 59-12-104.6 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.
