{"data":{"id":"us-ut/utah-code-63h-4-111","jurisdiction":"us-ut","citation":"Utah Code § 63H-4-111","heading":"Sales tax exemption.","body":"The authority and its operators are exempt from sales and use tax imposed under Title 59, Chapter 12, Sales and Use Tax Act, for their purchases and sales related to the operation and maintenance of a scenic and historic railroad in and around the Heber Valley.","path":["Title 63H Independent State Entities","Chapter 63H-4 Heber Valley Historic Railroad Authority"],"source_url":"https://le.utah.gov/xcode/Title63H/Chapter4/63H-4-S111.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:34Z","sha256":"b069f7bd35332b84ebb485a190420772aec9fe071a4f59e41d748333b5c262e6","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-63h-4-110","next":"us-ut/utah-code-63h-7a-102"},"notice":"GroundRules: Original legal text. Not legal advice."}