{"data":{"id":"us-ut/utah-code-59-28-108","jurisdiction":"us-ut","citation":"Utah Code § 59-28-108","heading":"Military Installation Development Authority exemption.","body":"Amounts paid or charged for accommodations and services, as defined in Section 63H-1-205, are exempt from the tax described in Section 59-28-103, if the amounts are paid to or charged by a proprietor subject to the MIDA accommodations tax imposed under Section 63H-1-205.","path":["Title 59 Revenue and Taxation","Chapter 59-28 State Transient Room Tax Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter28/59-28-S108.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"79f832ab161364760251eb08e2cddab02573dcefe13785b787c84721c6c6adfb","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-28-107","next":"us-ut/utah-code-59-30-101"},"notice":"GroundRules: Original legal text. Not legal advice."}