Full text of Utah Utah Code § 59-7-102 — Exemptions., with citation guidance and answers to common questions.
§ 59-7-102. Exemptions.
Effective 5/9/2017 59-7-102.
Exemptions.
(1)
Except as provided in this section, the following are exempt from a tax under this chapter:
(a)
an organization exempt under Section 501, Internal Revenue Code;
(b)
an organization exempt under Section 528, Internal Revenue Code;
(c)
an insurance company that is subject to taxation on the insurance company's premiums under Chapter 9, Taxation of Admitted Insurers, regardless of whether the insurance company has a tax liability under that chapter;
(d)
a local building authority as defined in Section 17D-2-102;
(e)
a farmers' cooperative;
(f)
a public agency, as defined in Section 11-13-103, with respect to or as a result of an ownership interest in:
facilities providing additional project capacity, as defined in Section 11-13-103;
(g)
an insurance company that engages in a transaction that is subject to taxation under Section 31A-3-301 or 31A-3-302, regardless of whether the insurance company has a tax liability under that section; or
(h)
a captive insurance company that pays a fee under Section 31A-3-304.
(2)
A corporation is exempt from a tax under this chapter:
(a)
if the corporation is an out-of-state business as defined in Section 53-2a-1202; and
(b)
for income earned:
(i)
during a disaster period as defined in Section 53-2a-1202; and
(ii)
for the purpose of responding to a declared state disaster or emergency as defined in Section 53-2a-1202.
that person's ownership of tangible personal property located at the premises of a printer's facility in this state with which the person has contracted for printing; or
(b)
the activities of the person's employees or agents who are:
(i)
located solely at the premises of a printer's facility; and
(ii)
performing services:
(A)
related to:
(I)
quality control;
(II)
distribution; or
(III)
printing services; and
(B)
performed by the printer's facility in this state with which the person has contracted for printing.
Notwithstanding Subsection (1)(b), to the extent the income of an organization described in Subsection (1)(b) is taxable for federal tax purposes under Section 528, Internal Revenue Code, the organization's income is also taxable under this chapter.
Section 59-7-102 ("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 § 59-7-102?
A common citation format is "Utah Code § 59-7-102" (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 § 59-7-102 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.
