Effective Date: July 1, 1998

Re: Sales Tax Exemption on Admissions to Athletic Events at Institutions of Higher Education

The 1998 Utah Legislature passed Senate Bill 34, Sales Tax - Exemption for Higher Education Athletic Events, providing a sales tax exemption for admission to athletic events at certain institutions of higher education.

Effective July 1, 1998, amounts paid for admission to an athletic event at an institution of higher education that is subject to the provisions of Title IX of the Education Amendments of 1972, 20 U.S.C. Sec. 1681 et seq, are exempt from sales and use tax.

In addition, Senate Bill 34 requires that a state institution of higher education shall annually use for Title IX purposes revenue in an amount equal to the sales and use tax revenue collected by that institution on amounts paid for admission to athletic events between July 1, 1997 and June 30, 1998.

To ask questions about this Tax Bulletin, please call Customer Services at (801) 297-2200 or call toll-free 1-800-662-4335. To submit questions in writing, mail to Customer Services, 210 North 1950 West, Salt Lake City, UT 84134. Those who have impaired hearing may call the telecommunications Device for the Deaf (TDD) at (801) 297-2020.