Self Reviews – Lagoon Tickets


The Auditing Division of the Utah State Tax Commission is currently reviewing tax-exempt purchases of Lagoon admission tickets. Amounts paid or charged as admission or user fees to amusement, entertainment, recreation, exhibition, cultural, or athletic activities are subject to sales tax. This review provides information to help determine whether an exemption from sales tax has been properly taken.

Sales and use tax references may be found in Title 59 Chapter 12, Administrative Rules R865-19S-41, R865-19S-42, R865-19S-43, Publication 25, and Publication 35.

The following files will assist you in completing this self-review. If you need additional information, contact the Auditing Division at: selfreview@utah.gov.

Files and Forms