Utah: Restaurant Platforms Excluded from Marketplace Provisions; Lessons not Taxable Admissions

Listen to a brief overview of state tax developments this week, including Utah, or read full Utah development below.

Detailed Utah Development

On March 31, 2020, Governor Gary Herbert signed legislation (Senate Bill 114), which makes certain sales and use tax changes effective July 1, 2020. One of the changes adopts an exclusion from the definition of a marketplace provider for, “a person…to the extent the person is facilitating a sale for a seller that is a restaurant.” The bill also revises the definition of taxable admissions to exclude “a lesson, including a lesson that involves as part of the lesson equipment or a facility [for which a taxable admission would be charged]” from being subject to sales tax. Lesson is defined as “a fixed period of time for the duration of which a trained instructor: is present with a student in person or by video; and actively instructs the student, including by providing observation or feedback.” Please stay tuned to TWIST for additional legislative updates. 

This Week's Developments

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Featured Speaker

Sarah McGahan

Sarah McGahan

Managing Director, State & Local Tax, KPMG US