Utah legislation · 2026 General Session
Utah HB537: Olympic Ticket Sales Tax Exemption
Status: Signed into law, March 23, 2026
This bill exempts sales of Olympic tickets for the 2034 Olympic and Paralympic Winter Games from sales and use tax.
What the bill says
A bill of sale, lease agreement, or other written evidence of value, the fair market value of the vehicle or vessel being sold at the time of the sale as determined by the commission; and (c) in accordance with Title 63G, Chapter 3 , Utah Administrative Rulemaking Act, the commission shall make rules establishing the circumstances under which: (i) a person is regularly engaged in the business of selling a type of tangible personal property or product transferred electronically; (ii) a sale of tangible personal property or a product transferred electronically is one of a series of sales of a ch.
From the enrolled text, March 11, 2026:
a bill of sale, lease agreement, or other written evidence of value, the fair market value of the vehicle or vessel being sold at the time of the sale as determined by the commission; and (c) in accordance with Title 63G, Chapter 3 , Utah Administrative Rulemaking Act, the commission shall make rules establishing the circumstances under which: (i) a person is regularly engaged in the business of selling a type of tangible personal property or product transferred electronically; (ii) a sale of tangible personal property or a product transferred electronically is one of a series of sales of a character to indicate that a person is regularly engaged in the business of selling that type of tangible personal property or product transferred electronically; or (iii) a person holds that person out as regularly engaged in the business of selling a type of tangible personal property or product transferred electronically; (14) amounts paid or charged for a purchase or lease of machinery, equipment, normal operating repair or replacement parts, or materials, except for office equipment or office supplies, by: (a) a manufacturing facility that: (i) is located in the state; and (ii) uses or consumes the machinery, equipment, normal operating repair or replacement parts, or materials: (A) in the manufacturing process to manufacture an item sold as tangible personal property, …