Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-4-103
Exemptions from privilege tax
# (1)
As used in this section:
# (a)
"Additional project capacity" means the same as that term is defined in Section 11-13-103.
# (b)
"Project" means the same as that term is defined in Section 11-13-103.
# (c)
"Public agency" means the same as that term is defined in Section 11-13-103.
# (d)
"Qualified stadium" means the same as that term is defined in Section 11-70-101.
# (e)
"Tollway development agreement" means the same as that term is defined in Section 72-6-202.
# (2)
The tax imposed under this chapter does not apply to the following:
# (a)
the use or possession of property exempt from taxation under Section 59-2-1114;
# (b)
the use or possession of property that is a concession in, or relative to, the use of a public airport, park, fairground, or similar property that is available as a matter of right to the use of the general public;
# (c)
the use or possession of property by a religious, educational, or charitable organization;
# (d)
the use or possession of property for which all revenue generated from the use or possession of the property inures only to the benefit of a religious, educational, or charitable organization and not to the benefit of any other person;
# (e)
the use or possession of public land occupied under the terms of an agricultural lease or permit issued by the United States or this state;
# (f)
subject to Subsection (3), the use or possession of any lease, permit, or easement unless the lease, permit, or easement entitles the lessee or permittee to exclusive possession of the premises to which the lease, permit, or easement relates;
# (g)
the use or possession of property by a public agency to the extent that the ownership interest of the public agency in that property is subject to a fee in lieu of ad valorem property tax under Section 11-13-302;
# (h)
the use or possession of public property as a tollway by a private entity through a tollway development agreement;
# (i)
in accordance with Section 11-12-312, the use or possession of a project or facility providing additional project capacity to the extent that the project or facility is subject to impact alleviation payments, fees in lieu of ad valorem property taxes, or ad valorem property taxes;
# (j)
in accordance with Subsection 11-70-203(1)(b), the use or possession of a qualified stadium during the construction of the qualified stadium and before title to the stadium is conveyed to the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201; or
# (k)
in accordance with Subsection 63H-1-501(7), the use or possession of a hotel, a hotel condominium unit in a condominium project, or a commercial condominium unit in a condominium project owned by the military installation development authority, created in Section 63H-1-201, regardless of whether the military installation development authority enters into a long-term operating agreement with a privately owned entity under which the privately owned entity agrees to operate the property.
# (3)
For purposes of Subsection (2)(f):
# (a)
each lessee, permittee, or other holder of a right to remove or extract the mineral covered by the holder's lease, right permit, or easement, except from brines of the Great Salt Lake, is considered to be in possession of the premises, regardless of whether another party has a similar right to remove or extract another mineral from the same property; and
# (b)
a lessee, permittee, or holder of an easement still has exclusive possession of the premises if the owner has the right to enter the premises, approve leasehold improvements, or inspect the premises.
Source: view the official text
In this chapter (3 sections)
- 59-4-101 · Tax basis -- Assessment and collection -- Designation of…
- 59-4-102 · Failure to pay tax -- Remedies of county
- 59-4-103 · Exemptions from privilege tax