Exemptions.

1. Law
2. Utah Code
3. Cities, Counties, and Local Taxing Units
4. Trampoline Park Safety
5. General Provisions
6. Exemptions.

• (1) a playground that a school or local government operates, if:
  • (a) the playground is an incidental amenity; and
  • (b) the operating entity does not primarily derive revenue from operating the playground for a fee;

• (2) a gymnastics, dance, cheer, or tumbling facility where:
  • (a) the majority of activities are based in training or rehearsal and not recreation;
  • (b) the facility derives at least 80% of revenues through supervised instruction or classes; and
  • (c) the student-coach or student-instructor ratio is based on age, skill level, and number of students; or

• (3) equipment used exclusively for exercise, an inflatable ride, or an inflatable bounce house.

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