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Utah Code § 63H-4-111

Sales tax exemption

Utah · Utah Code Title 63H — Independent State Entities · Status: effective

Taxation
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Utah Code § 63H-4-111, Sales tax exemption, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2347804
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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.