Issue Date:  July 1, 1994

The purpose of this Tax Bulletin is to provide additional guidance to river runners and outfitters now required to collect Utah sales tax pursuant to Senate Bill 191. This Tax Bulletin supplements Tax Bulletin 15-94.

River runners and outfitters that contract with tour promoters are responsible for collecting sales tax from the tour promoters on all charges incurred by the tour promoter for taxable recreational services provided in Utah.

If the preponderance of a recreational activity takes place outside of Utah, admissions and user fees charged for that activity are not subject to Utah sales tax.
If you need additional copies of Tax Bulletin 15-94, please contact Janice J. Perry, (801) 297-3910, or call her using the toll-free number, 1-800-662-4335.

Notice of Move
In July 1994, The State Tax Commission will be moving to new offices. After July 1, please address all mail to Utah State Tax Commission, 210 North 1950 West, Salt Lake City, UT 84134. The Tax Commission's toll-free line, 1-800-662-4335, will remain the same. The Salt Lake metro area number will change to 297-2200 sometime during July. Salt Lake callers please use the 530-4848 number until you receive a recording that the number has changed. Because staff will be moving in stages during July, if you need to visit our offices during that month, please call in advance to determine whether you will be better served at the Heber Wells Building or the new location.