The Utah Governor signed a law amending sales and use tax exemptions in relation to certain data centers on March 31, 2020. S.B. 114 includes several measures including the definition of a qualifying data center for purposes of the Sales and Use Tax Act; the exemption for an occupant of a qualifying data center for the purchase of certain equipment; and the clarification that an amount paid or charged for a lesson is not subject to sales tax as a user fee. Additionally, the bill also excludes from the definition of a marketplace facilitator persons facilitating a sale for a seller that is a restaurant. The law is to take effect on July 1.