Effective January 1, 2018, Utah has enacted a transient room tax of 0.32% on transactions involving tourist home, hotel, motel, or trailer court accommodations and services that are regularly rented for less than 30 consecutive days. This tax is in addition to the existing Transient Room Taxes imposed by Utah. Sellers required to collect the tax may retain 6% of any amounts the seller is required to remit to the Tax Commission for the costs of collecting the tax. Sellers and certified service providers are not liable for failing to collect the tax if they relied on incorrect data provided by the Tax Commission or software that the Tax Commission certifies. Purchasers will not be liable for a penalty for failure to pay transient room tax due or an underpayment if they relied on incorrect data provided by the Tax Commission or software that the Tax Commission certifies. The tax proceeds are dedicated to funding the Hospitality and Tourism Management Career and Technical Education Pilot Program and the Outdoor Recreational Infrastructure Grant Program. The transient room tax as well as the programs it funds will be repealed on January 1, 2023. (S.B. 264, Laws 2017)