Utah Code Title 59. Revenue and Taxation § 59-27-103. Tax imposed on a sexually explicit business--Tax imposed on an escort service

(a) an admission fee;

(b) a user fee;

(c) a retail sale of tangible personal property made within the state;

(d) a sale of:

(e) a sale of a beverage;  and

(f) any service.

(2)(a) Except as provided in Subsection (2)(b), a tax is imposed on an escort service equal to 10% of amounts paid or charged by the escort service for any transaction that involves providing an escort to another individual.

(b) Notwithstanding Subsection (2)(a), the tax imposed by Subsection (2)(a) does not apply to a transaction that is subject to the tax imposed in Subsection (1).

(a) may not be imposed on any sales and use tax collected or paid under Chapter 12, Sales and Use Tax Act;  and

(b) is subject to an agreement sales and use tax under Chapter 12, Sales and Use Tax Act.