{"data":{"id":"us-ut/utah-code-13-54-103","jurisdiction":"us-ut","citation":"Utah Code § 13-54-103","heading":"Exemptions.","body":"(1) This chapter does not apply to:\n(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\n(b) a consumer reselling a ticket that the consumer purchased as a consumer.\n(2) A person who claims an exemption under this section has the burden of proving that the person is entitled to the exemption.","path":["Title 13 Commerce and Trade","Chapter 13-54 Ticket Website Sales Act","Part 13-54-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title13/Chapter54/13-54-S103.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"34fca59d9cf1c6107c1276337077f7bb7b3583fffc1b3b34ed0e12fb81540576","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-13-54-102","next":"us-ut/utah-code-13-54-201"},"notice":"GroundRules: Original legal text. Not legal advice."}