Utah Code § 13-54-103: Exemptions.

(1) This chapter does not apply to:

(a) an entity that is owned, controlled, operated, or maintained by a bona fide church or religious organization that is exempt from property taxation under the laws of the state; or

(b) a consumer reselling a ticket that the consumer purchased as a consumer.

(2) A person who claims an exemption under this section has the burden of proving that the person is entitled to the exemption.