Utah § 59-27-103 - Tax imposed on a sexually explicit business -- Tax imposed on an escort service.
Full text of Utah Utah Code § 59-27-103 — Tax imposed on a sexually explicit business -- Tax imposed on an escort service., with citation guidance and answers to common questions.
§ 59-27-103. Tax imposed on a sexually explicit business -- Tax imposed on an escort service.
59-27-103.
Tax imposed on a sexually explicit business -- Tax imposed on an escort service.
(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
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).
Section 59-27-103 ("Tax imposed on a sexually explicit business -- Tax imposed on an escort service.") 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 § 59-27-103?
A common citation format is "Utah Code § 59-27-103" (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 § 59-27-103 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.
