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Taxing Your Doctor Visit? Professional service providers oppose taxation plan

“What is a taxable procedure? A young girl with prominent ears being ridiculed by her friends? Someone with lots of breast tissue or no breast tissue? It seems like we’re discriminating against genetics and women,” Crofts said.

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Dr. Kimball Crotts, president of the Utah Society of Plastic Surgery
Dr. Kimball Crofts, president of the Utah Society of Plastic Surgery, speaks out against Utah’s service tax proposal. Photo by Braden Latimer.

In March, Utah legislative leaders put on hold a bill that would have imposed a 3.1 percent sales tax on a wide range of services such as accounting, landscaping, life coaching, construction and plumbing—but opponents are worried the measure could be revived as lawmakers continue working to overhaul the state’s taxing system.

Doctors’ & Lawyers’ Concern Over House Bill 411

At a recent town hall meeting at Utah Valley University in Orem, held by the legislature’s Tax Restructuring and Equalization Task Force, doctors and lawyers voiced their concerns about House Bill 441’s proposal that their services be taxed.

Kimball Crofts, president of the Utah Society of Plastic Surgery, spoke on behalf of the organization’s 75 members and said a sales tax on their services would discriminate against women because they are the majority of patients who have cosmetic procedures.

In addition, he wondered whether tax auditors with no medical training would be deciding which procedures are cosmetic and which are reconstructive. Cosmetic surgery would be taxed under the bill and reconstructive operations would not.

“What is a taxable procedure? A young girl with prominent ears being ridiculed by her friends? Someone with lots of breast tissue or no breast tissue? It seems like we’re discriminating against genetics and women,” Crofts said.

Crofts is especially worried about patient privacy and whether auditors would be looking at patients’ medical records, including naked photos of them, to determine whether a procedure was taxable.

Two other plastic surgeons also were among the approximately 30 people who commented. Dr. Brian Brzowski of Ogden said patients are price conscious and are willing to travel out-of-state for a procedure, thus reducing the client base in Utah. “We live in a consumer culture driven by lower prices, and rest assured, Nevada surgeons will take advantage of this opportunity to siphon patients out of Utah,” he told the group.

Restructuring Utah’s Taxes

The Orem town hall in July was the last of eight held around the state as part of the task force’s “listening tour.” The five representatives and five senators on the panel will make recommendations on reforms later.

Sen. Lincoln Fillmore, R-South Jordan, and Rep. Robert Spendlove, R-Sandy, who are co-chairs of the Revenue and Taxation Interim Committee and task force members, wrote on the Strong Futures blog that the state government has adequate revenue and the issue is allocation of taxes.

Taxes—property, income, gas, and sales—are “siloed” into four areas, creating disproportionate support for essential programs, Fillmore and Spendlove wrote. The task force will be studying ways to resolve the problem, including modifying the tax base, re-balancing existing tax rates, reducing government spending and breaking down revenue silos, they said.

“As this process begins, it is important to note that all options are on the table for consideration,” the two lawmakers wrote. “There isn’t a defined solution, and we are working from a clean slate.”

Service Transaction Tax

Attendees discussed a number of tax reform issues, but the service transaction tax brought the most comments, including from a number of lawyers.

Herm Olsen, president of the Utah State Bar, read a statement from a man saying he was charged with a felony that he didn’t commit, and he wanted to hire a private attorney to represent him. A few hundred dollars in taxes would have tipped the scales in favor of using a public defender, the writer said. “Please don’t hurt people at their time of greatest personal and legal need,” he continued.

Provo attorney Tom Seiler, a Utah State Bar Commissioner, said more non-lawyers will represent themselves if they are priced out of hiring legal help. Those litigants slow down the justice system because they do not understand the legal system and their cases take longer to move through the courts, which would require the hiring of more judges.

Joseph Woodbury, founder and CEO of Neighbor.com, a Lehi business that connects people who have extra space in their homes and sheds with nearby residents looking for a place to store their stuff, said that in Utah County, one in 10 jobs is in tech and 20 percent of the wages come from tech companies. He observed that if there was a tax on services, companies would hire fewer people, thus meaning less wages being paid and less income tax revenue for Utah.

In a later interview with Utah Stories, Woodbury said that many states have adopted a sales tax on services and later repealed it. Connecticut Gov. Ned Lamont proposed a set of new taxes on services, including businesses like Netflix and Uber, but the state legislature rejected the proposal, he said.

Utah also should reject a service sales tax, Woodbury said. “We don’t really need it. We’re running a surplus now.”

Utah’s Community Input

An estimated 1,500 people attended the eight town halls, with about 30 speaking at each one, according to Aundrea Peterson, the Utah Senate’s director of communications, adding that the task force also has received hundreds of written comments submitted online and at the town halls.

The comments have covered a range of topics. Rep. Mike Schultz, R-Hooper, said one unique idea suggested at a previous town hall was that “We should legalize gambling, prostitution and recreational marijuana, and that will solve all our problems because then we can tax it.”

“I don’t think that’s something that’s going to pass the legislature, nor would the citizens of the state be accepting of that,” Schultz said.

Since the town halls concluded, the task force has held study meetings to gather more information about proposed changes. The meetings will continue into October, when the service sales tax is expected to be discussed further.

After analyzing the information, the task force will make its recommendations to the legislature.

The public can provide feedback at StrongerFutures.utah.gov.

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  • Whiskey, Bullets & a Buried Town: Archaeologists Reveal Alta’s Wild Past

    Before Alta was known for powder days and lift lines, it was a silver mining town clinging to the side of a narrow canyon. In the late 1800s, men lived at 8,000 feet, went underground each day, and endured winters that regularly buried buildings in snow. This past summer, that mining town resurfaced — literally — during construction at the Alta Ski Area.

    To understand what Alta really looked like, you don’t begin with legend. You begin with its trash — and this time, that happened almost by accident.

    Alta Ski Area was installing underground water reservoirs to support snowmaking. Because the project sits on Uinta-Wasatch-Cache National Forest land, an archaeologist was required to monitor the excavation. No one expected the trench to produce much.

    But, It did.

    Artifacts began surfacing almost immediately. Enough that the Forest Service contacted the Utah State Historic Preservation Office for help. Lexi Little, who coordinates the Utah Cultural Site Stewardship Program, helped mobilize nearly 30 volunteers to assist with what quickly became a focused two-week excavation.

    Winter deadlines were approaching. The pipes for the reservoirs had to go in the ground. There wasn’t time for a slow, extended dig.

    “It was two weeks of digging in the dirt and helping figure out exactly what we were looking at,” Little said.

    Most of the people screening soil weren’t professional archaeologists. They were trained stewards from around Utah — part of a statewide volunteer network that now approaches 500 people. They poured dirt through shaker screens, scanning for fragments that could piece together a town long buried.

    “Archaeology is human trash,” Little explained. “Archaeologists are very into trash.”

    Alta had left plenty behind.

    https://youtu.be/hzIHzx3OGoo?si=dKcl2CEz-t6FZzYw

    Victorian-style ceramics appeared first — the kind typically used in hotels. Medicine bottles followed. Ink bottles. Hand-blown glass. A porcelain doll’s foot surfaced from the soil, a small detail that shifted the mental image of the town. Families were here. Children were here. This wasn’t only a camp of miners.

    The bottles helped establish time. Manufacturing details — whether glass was hand-blown or mold-made, whether a maker’s mark appeared on the base — allowed archaeologists to date many of the artifacts to the 1870s through the 1890s, when Alta was booming as a silver mining town.

    “That gives you that range of dates for when Alta was really booming,” Little said.

    One reusable soda bottle clearly stamped “Salt Lake City” connected the canyon to the valley economy below.

    Then something unusual rolled out of a dirt pile.

    A corked bottle. Intact. Liquid still inside.

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  • Utah Homelessness Crisis: Tyler Clancy Challenges ‘Housing First’ Failures

    “It’s not normal to see someone sleeping on the sidewalk in a sleeping bag with a needle sticking out of their arm.”

    That sentence should not be controversial. In a sane society, it would barely need saying. But in Utah — where politicians, nonprofits, consultants, and bureaucrats have spent more than a decade congratulating themselves for “addressing homelessness” while the streets of Salt Lake have become more dangerous, more drug-soaked, and more morally disorienting — it lands like an indictment. And it came not from a crank, a talk-radio host, or a downtown business owner at the end of his rope, but from Tyler Clancy, Utah’s newly appointed homeless coordinator.

    That matters because if Clancy is serious — and after sitting down with him, he appears to be — then he represents something Utah’s homelessness system has not had in a very long time: someone willing to say the obvious out loud. The old script is dead. Everybody knows it, but almost nobody in power has wanted to admit it. 

    For years, Utah’s homelessness policy has been built on a polite fiction — that if we build enough units, distribute enough funding, and avoid being too “judgmental,” the crisis will gradually resolve itself. That story was easier to maintain when Utah was receiving national praise for “solving chronic homelessness.” It is much harder to sustain now, when the conditions on the ground tell a very different story.

    Magnolia Apartments opened to help alleviate homelessness, but the results were not all positive.

    Part of that failure became painfully clear over the last four years. By most accounts, former homelessness coordinator Wayne Niederhauser was a decent man and a very nice guy. But one person close to him described his tenure as that of “a tiger without stripes”— someone with the title, but not the appetite to challenge the sprawling network of nonprofits and service providers receiving millions in taxpayer dollars. That lack of accountability has had real consequences. Multiple former and current residents have told Utah Stories that of the roughly 60 original tenants who moved into Magnolia when it opened, about 20 have since died — most, they say, from accidental drug overdoses. 

    If those accounts are even close to accurate, they should have triggered a public reckoning. Instead, the system kept moving, protected by good intentions, insulated from scrutiny, and largely unbothered by outcomes that would be considered a scandal in almost any other context.

    That is the machine Clancy is stepping into, and unless he is willing to confront it directly — not just coordinate around it — his role risks becoming one more layer of management over the same failures. The reality he inherits is not complicated in the way policymakers like to suggest. It is visible, immediate, and increasingly impossible to explain away. 

    Open drug use, fentanyl addiction, untreated mental illness, rising disorder, and a growing sense among both the public and the homeless themselves all indicate that the system is not working. Complexity exists, but it has also become a convenient shield for cowardice. It is the language people use when they want to avoid saying what is plainly in front of them: Utah has spent years managing visible human collapse while calling it compassion.

    The Lie Utah Told Itself

    For years, Utah’s approach to homelessness rested on a narrative few in power were willing to question. It sounded compassionate. It polled well. And it avoided uncomfortable truths.

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  • Utah Official’s $36K Travel Reimbursements Raise Questions About Use of Taxpayer Funds

    The trek into the office is a necessary evil for many employees; unpaid time that could be spent elsewhere. But some state employees are able to cash in on their commutes.

    That includes one member of Gov. Spencer Cox’s cabinet who heads the Utah Department of Cultural & Community Engagement. The department oversees a number of civic and social programs ranging from museums, libraries and the state historical society, to volunteerism efforts and multicultural affairs. 

    The employee’s in-state travel expenses made up a large chunk of the department’s employee reimbursements in recent years, according to documents obtained by The Utah Investigative Journalism Project obtained through a public records request. 

    The UIJP reviewed spreadsheets detailing the reimbursed expenses of the department’s 17-person leadership team over the 2024 and 2025 fiscal years. 

    The analysis showed one employee, Executive Director Donna Law, accounted for nearly a third of the team’s reimbursements in 2024 and 43% in 2025. Law, who lives in Cedar City, spent more than 11 times the average amount spent by all other employees included in the analysis. 

    The majority of Law’s expenses were categorized as in-state travel, which includes mileage and lodging. Between the two years, she spent $21,607.94 on lodging, $10,135.42  on auto mileage, and $1,455.00 in miscellaneous travel expenses and meals for a total of over $33,000. 

    The next highest amount spent on in-state travel was $3,385. Law’s overall spending far exceeded any other employee.

    The nearly $36,000 Law spent on travel and other items wasnearly three times that spent by the employee with the second highest amount in reimbursements. His expenses, in contrast, were largely out-of-state travel.

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  • The $7 Million Recruit: How NIL Changed College Athletics Forever

    In 2012, Jabari Parker, a top high school prospect and member of the Church of Jesus Christ of Latter-day Saints, was facing his biggest decision to that point in his life: where to play college basketball. 

    Fans of BYU athletics hoped and perhaps prayed that Parker would pick the school owned by the church he was raised in. BYU was listed as one of his final choices. But he ultimately chose to spend his college years at Duke before attempting a career in the NBA. BYU fans were disappointed, but no one was truly surprised. Duke over BYU was the best choice for a young prospect in 2012. 

    A.J. Dybantsa.

    What changed between 2012 and 2024 when A.J. Dybantsa, the number one high school prospect, chose BYU over every other school? The answer is roughly $7 million dollars. That is what Dybantsa is reportedly making to play basketball at BYU. 

    The deal was supported by Utah Jazz owner Ryan Smith, who met multiple times with the Dybantsa family in multiple attempts to bring the young player to Provo. 

    According to Smith, he had no financial role in bringing Dybantsa to BYU, but the influence of Utah’s most famous billionaire acting as a “booster” or unofficial recruiter certainly swayed the decision.

    Prior to 2021, boosters acting as recruiters was taboo to the NCAA governing body. It was called improper recruiting. But in 2021, California began the modern era of NIL, or the ability of a college athlete to benefit from their name, image, or likeness, when they passed the “Fair Pay to Play Act.” 

    This new law gave college athletes in California the ability to benefit from their NIL, something that was banned in the rest of the country to that point. The NCAA saw that this law would create an unfair advantage for California schools that could now give young athletes the chance to make money off their talent and image while still in college. 

    The NCAA knew they needed to do something quickly, so they rushed through a policy that opened up NIL to all college athletes in the country, and it has been expanding and evolving over the last four years. 

    Grant Duff, who has coached at the University of Utah, Weber State University, and is now the defensive coordinator for Idaho State University, says, “The best part of NIL is that athletes have an opportunity to make good money. The downside comes with the free-for-all that money causes.”

    Dybantsa confers with BYU Head coach, Kevin Young.

    One of the biggest current examples of what a school can do when the boosters are willing to pay for success is Texas Tech University. From 2020-2024, Texas Tech had 34 wins, which works out to 6.8 wins per year with a low of 4 wins and high of 8. Then Texas Tech’s boosters got involved, led by Cody Campbell, an oil industry businessman and Chairman of the Texas Tech board. The football program was given 28 million dollars for NIL with a simple message attached to the large pile of money: Win. And win now. And win they did. 

    By signing NIL deals with athletes in the transfer portal, Texas Tech went from a middle-of-the-pack school in their conference to one of the top 12 teams in the country. They didn’t just win games in 2025, they made many of their opponents look like they didn’t belong on the same field, including the University of Utah and BYU twice. That is what money can buy.

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