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
To view past weeks of TWIST that you may have missed, please visit our TWIST homepage.
To receive the TWIST e-mail each Monday, make sure that State and Local Tax is checked off as one of your topics of interest on the KPMG Tax subscription site.