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Question: The Ambassador Athletic Club was a nonprofit social club, organized to promote sports and recreational activities. It rented out a limited number of rooms to members and their guests for a fee. The state of Utah tried to collect sales tax from the club for the rental of hotel rooms. Would the club be considered a hotel? (Ambassador Athletic Club v. Utah State Tax Commission, 496 P2d 883, 27 Utah 2d 372)

Management Theories, Management Studies

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