Olympic Ticket Sales Tax Exemption

Added a specific exemption for sales of Olympic and Paralympic tickets for the 2034 Winter Games from sales and use tax.

Converted the document from a list of line-by-line amendments into a full substitute bill format with a long title, general description, and statutory text.

Included standard legislative headers, sponsor information, and a list of Utah Code sections being amended.

Added a specific exemption for the sale of Olympic or Paralympic tickets for the 2034 Winter Games to the list of items not subject to sales tax.

Expanded the definition of 'Olympic or Paralympic ticket' to include hospitality packages that bundle a ticket with exclusive amenities, food, beverage, merchandise, or other offerings.

Changed the effective date of the bill from January 1, 2028, to February 20, 2026.

Removed the authorization for the host committee to charge a 'government Olympic services recovery fee' on Olympic products.

Added a specific exemption for sales of Olympic tickets for the 2034 Olympic and Paralympic Winter Games.

Removed exemptions for sales of Olympic products by the host committee's affiliate.

Removed definitions for 'affiliate', 'hospitality package', 'Olympic product', and 'venue' related to the fee structure.

Changed the effective date from January 1, 2028, to January 1, 2026.

Removed the requirement for the host committee to separately identify a recovery fee on invoices.

Removed provisions detailing how proceeds from the recovery fee would be used for public safety and venues.

Updated the Senate Sponsor name from 'LONG TITLE' to 'Michael K. McKell'.