Currently, when the University pays for Utah lodging using direct payment, it can use its sales tax exemption certificate at the point of sale and the lodging provider does not charge sales tax. Beginning July 1st, 2011, based on new legislation, the University will be required to pay the sales tax on its direct payments of lodging. The University is still exempt from this sales tax but will need to apply for a refund subsequent to the payment. There is not yet guidance on how the refund process will work. A future communication, expected mid-summer, will outline the process for Utah lodging sales tax refunds. In the meantime, please save any supporting documentation where the University pays Utah lodging sales tax.
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