Utah Administrative Code
Topic - Tax Commission
Title R865 - Auditing
Rule R865-19S - Sales and Use Tax
Section R865-19S-34 - Admission to Places of Amusement Pursuant to Utah Code Ann. Section 59-12- 103
Universal Citation: UT Admin Code R 865-19S-34
Current through Bulletin 2024-06, March 15, 2024
(1)
(a) The amount paid for admission is subject
to sales and use tax, even though that amount includes the right of the
purchaser to participate in some activity.
(b) For example, the sale of a ticket for a
ride upon a mechanical device is an admission to a place of
amusement.
(2)
(a) Additional charges for the rental of
tangible personal property are subject to sales and use tax as the sale of
tangible personal property.
(b) For
example:
(i) towel rentals and swimming suit
rentals at a swimming pool are subject to sales and use tax;
(ii) locker rental fees at a swimming pool
are subject to sales tax if the lockers are tangible personal
property.
Disclaimer: These regulations may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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