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House approves sales‑tax exemption for hotel occupancy on Indian land after heated debate

Utah House of Representatives · February 18, 2000
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Summary

The House passed HB255 to exempt state sales tax on hotel occupancy when a tribe imposes a tax on its members; sponsor said the change is needed to spur development in Monument Valley, while others raised concerns about precedent and fairness. Vote: 47‑20.

The Utah House on Feb. 18 approved House Bill 255, a measure creating a state sales‑and‑use‑tax exemption for hotel occupancy and similar public accommodations on so‑called Indian land when the tribal authority imposes an equivalent tax on its members.

Sponsor Representative Johnson framed the bill as a targeted economic-development tool for areas such as Monument Valley, where he said dual taxation (state plus tribal) has…

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