Utah Code § 11-63-103
Exemptions
Utah · Utah Code Title 11 — Cities, Counties, and Local Taxing Units · Status: effective
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- Citation
- Utah Code § 11-63-103, Exemptions, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2326436
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Full text
This chapter does not apply to:
(1) a playground that a school or local government operates, if:
(a) the playground is an incidental amenity; and
(b) the operating entity does not primarily derive revenue from operating the playground for a fee;
(2) a gymnastics, dance, cheer, or tumbling facility where:
(a) the majority of activities are based in training or rehearsal and not recreation;
(b) the facility derives at least 80% of revenues through supervised instruction or classes; and
(c) the student-coach or student-instructor ratio is based on age, skill level, and number of students; or
(3) equipment used exclusively for exercise, an inflatable ride, or an inflatable bounce house.