96-058
Response
April 1, 1996
Request
XXXXX
Utah
State Tax Commission
210
North 1950 West
Salt
Lake City, Utah 84134
Facsimile:
(801) 297-3913
Re:
Utah Admissions Tax
Dear
XXXXX
This
will confirm our telephone conversation today in which you stated that tickets
to attractions located in California, when sold through the Utah offices of the
XXXXX, are not subject to the Utah admissions tax.
Please
contact me promptly if this statement is incorrect or misstated in any way.
Thank
you for your assistance in this matter.
Sincerely
yours,
XXXXX
XXXXX
RE: Sales tax on admission charges for
activities in California
Dear
XXXXX
We
have received your request for confirmation that sales of tickets in Utah for
recreational activities outside of Utah are not taxable. Under Utah law, charges for admissions to recreational
activities in Utah are subject to sales tax.
However, sales of admissions to activities outside of Utah are not
taxable, even if the sale is made in Utah through the XXXXX. Such interstate sales are taxable in Utah
only if the payment is made in Utah and some part of the service is delivered
in Utah.
Please
let us know if you have additional questions.
For
the Commission,
Alice
Shearer,
Commissioner