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Senate approves tax exemption for most golf-course admission fees over objections
Summary
The Utah Senate approved first substitute SB 96 to exempt admission and user fees at most golf courses from sales and use tax, aiming to equalize competition with government-owned courses; the bill passed 23–4 amid split floor debate about expanding tax exemptions and fairness.
The Utah Senate on the floor passed first substitute Senate Bill 96, a sales-and-use tax exemption for admission and user fees at most golf courses, after a contentious debate about whether the measure improperly broadens tax exemptions. Sponsor Senator Jenkins said the bill’s aim is to “equalize that playing field” between government-owned golf courses and private operators.
“Over the years, the state and its entities, municipalities…
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