Utah § 59-28-108 - Military Installation Development Authority exemption.
Full text of Utah Utah Code § 59-28-108 — Military Installation Development Authority exemption., with citation guidance and answers to common questions.
§ 59-28-108. Military Installation Development Authority exemption.
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
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-28-108
What does Utah Code § 59-28-108 cover?
Section 59-28-108 ("Military Installation Development Authority exemption.") 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 § 59-28-108?
A common citation format is "Utah Code § 59-28-108" (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 § 59-28-108 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.