Salt Lake County, Utah Short-Term Rental Regulations: A 2026 Guide For Airbnb Hosts

Do you own a place in Salt Lake County, Utah and you're weighing whether to put it on Airbnb or Vrbo? Well, the good news is that no city or county in Utah gets to ban short-term rentals outright, so a legal path exists somewhere in this valley. The awkward part is that Salt Lake County's own ordinance reaches only the unincorporated slice of it, and inside that slice a short-term rental has never been a use you're simply allowed to run. Everywhere the county permits one at all, it permits it as a conditional use. That means a permit application, a planning commission hearing, and neighbors who get a say.

Unfortunately, the opening is narrower than that even sounds. Planning and licensing here run through the Greater Salt Lake Municipal Services District, and the MSD counts 11,454 residents living outside Salt Lake County's 23 municipalities, while the R-1 single-family zones that most of those homes sit in don't list short-term rental as a permitted use or as a conditional one. Where the county does allow it, in the medium-density residential zones, the R-M zone, the mixed-development zones and the canyon forestry zones, you're filing a conditional use permit that the county's own fee schedule prices at $1,640 before you've paid a dollar toward the license. And if your address falls inside Salt Lake City, Sandy, West Jordan or any of the other cities here, none of the county chapter applies to you, because your city writes its own rules.

So let's walk through what it actually takes to do this properly: which zones open the door and which quietly don't, what the license involves in 2026, the documents and the safety inspection sitting behind it, the layers of tax that stack on a single night's stay, and what happens when a neighbor picks up the phone. Every figure comes from Salt Lake County's own code, the county fee schedule or the Utah State Tax Commission, checked in July 2026, and where I couldn't pin something down I've said so plainly. Before you spend anything on a conditional use application, run the property through BNBCalc first.

Starting a Short-Term Rental Business in Salt Lake County

Before any of that spending makes sense, though, you need to work out which government you're dealing with, because in Salt Lake County that question has more than one answer. Title 5 of the county code settles it in a definition rather than a headline: for licensing purposes, "County" or "Salt Lake County" means the unincorporated area of Salt Lake County, Utah. So Chapter 5.19 governs canyon land, the Oquirrh foothills, the ground around the Kennecott mine, the south shore of the Great Salt Lake, and a handful of residential pockets tucked between suburbs. It doesn't govern a house in Millcreek or Draper. Those are cities.

Even in the unincorporated county, though, the county isn't the office you'll be talking to. That's set out in the FY 2026 Salt Lake County fee schedule, which the council adopted on June 17, 2025 and put into effect on July 1. On its own first page it records that the county contracts planning and zoning, building permits, business licensing and code enforcement out to the Greater Salt Lake Municipal Services District.

So one counter in Taylorsville runs the zoning decision, the license, the inspection and the enforcement that follows. That's convenient once you know it, and confusing while you don't.

Zoning is where most plans end, so start there rather than with the license. Going through every chapter of the county's zoning title, short-term rental shows up as an allowed use in exactly these places, and in each one it sits under a section headed Conditional uses:

• R-2-6.5, R-2-8 and R-2-10, the medium-density residential zones, provided the unit sits in a single-family or two-family dwelling that isn't part of a planned unit development or dwelling group, and the site fronts a street with a right-of-way of at least 66 feet on the county's Road Widening and Improvement Map.
• R-2-10C and R-4-8.5, on the same pattern.
• R-M, but only where a full-time manager lives on the property, who may be the owner, and every other unit on the lot is a rental of some kind.
• MD-1 and MD-3, the mixed-development zones.
• FM-10 and FM-20 in the canyons, where parking and access have to stay usable and plowed all year, and the health department has to approve the drinking water supply and public sewer before a license issues.
• FR-0.5 through FR-100, the forestry and recreation zones, with the same year-round access and water conditions plus a geographic one: the property has to sit in Big or Little Cottonwood Canyon, east of the dividing line between R1E and R2E.

Notice what isn't on that list. The R-1 single-family zones, from R-1-3 up to R-1-43, carry no short-term rental entry in either their permitted uses or their conditional uses, and the closest thing to one is a bed and breakfast homestay, allowed only on the two largest lot sizes.

That silence is the whole answer for an ordinary suburban house, because the licensing chapter closes the loop behind it, and no license may issue for a business that would violate the county's building or zoning ordinances. No fee buys around that. No permit unlocks it.

Two more doors are shut before you get to the paperwork. A backyard ADU is out too, and the county says it in one line: an approved ADU can't be used as a short-term rental, and any renting of one has to run thirty consecutive days or more. The home-business route is closed too, since short-term rentals go through the conditional use process instead of the home occupation rules.

Assuming your zone is one of those, then, the conditional use permit is the expensive step, because the fee schedule charges $1,640 as of July 2026 for a residential or commercial conditional use, covering agency review, technical review and a planning commission meeting. Canyon properties go to the Mountainous Planning Commission instead. It covers Little Cottonwood, Big Cottonwood, Mill Creek and Parleys canyons, and it meets on the third Thursday of the month.

For a lot of people, this is where the county rules stop being the relevant ones, and that's fine, because the city ordinances are where the real inventory sits anyway. Salt Lake City licensed short-term rentals for the first time in 2026, which our Salt Lake City short-term rental guide walks through, and the suburbs each went their own way, so the Sandy regulations guide and the West Jordan regulations guide are worth reading before you assume anything about a valley address.

Short-Term Rental Licensing Requirement in Salt Lake County

Once the zoning question comes back yes and you've cleared the conditional use, you still can't take a booking, because running a short-term rental without a license is unlawful. That license lives in Chapter 5.19 of the county code, which the county adopted back in 2016 under Ordinance No. 1796 and hasn't rewritten since, though the code as a whole is codified through Ordinance No. 1945, passed September 23, 2025.

The chapter counts as a short-term rental any dwelling or condominium, or part of one, that's available for or used as guest lodging for less than thirty consecutive days where the guest pays, and the zoning title then puts a hard ceiling on top of it. Four bedrooms, maximum. So if you were picturing a six-bedroom canyon lodge that sleeps sixteen, that isn't a permit problem you can argue your way out of, it's a definition you fall outside.

On cost, the code is indirect rather than silent. The annual fee equals the general business license fee, and a separate license with its own fee is required for each rental property you run. That general fee comes from the consolidated fee schedule, which as of July 2026 sets a general business license at $150.00 for a commercial business location plus $6.00 per employee above one.

Do check the current figure with MSD Business Licensing before you budget, mind you, because the FY 2026 schedule's contents page lists a "Short-term Rental Licenses" section that doesn't appear anywhere in the published document. Licenses run one year from the date issued and expire on the last day of the month they were issued in, and renewing late costs you a 25% penalty between 31 and 60 days out, then 100% beyond that.

The application itself gets routed rather than rubber-stamped. Chapter 5.19 requires the licensing official to refer your application to the local fire agency and the Salt Lake County Health Department for an investigation of the premises and of you, after which their recommendation goes to the licensing official and on to the mayor for a decision.

That fire and health referral isn't a formality, mind you. The MSD publishes a building and fire inspection checklist for nightly rentals, written for the Town of Brighton but citing Section 5.19.040 as its authority, and it says the building and fire departments each come out, the applicant books the visit by calling 385-468-6700, and no license issues until the property passes. Then it all repeats every three years. After you're licensed, the licensing official may keep inspecting periodically to check you're still compliant.

Then there are the operating rules, which are stricter than the license fee would lead you to expect. Under Section 5.19.070 you owe housekeeping at least weekly, including hauling trash to the nearest collection point, and you have to name a responsible party who lives or keeps an office in Salt Lake County, is personally liable for mismanaging the rental, and answers the phone 24 hours a day and responds within twenty minutes.

Remember that the twenty minutes is written into the ordinance rather than suggested by it, so a remote co-host in another state won't satisfy it. Where the unit shares an access, a hallway, a common wall or a driveway with another dwelling, you need that owner's written consent.

Then the zoning standards pile on more. Parking has to stay on site and off the public right-of-way, snow has to come off sidewalks and driveways within an hour of the snow stopping (or by 8 a.m. after an overnight storm), outdoor pools and hot tubs shut between 10 p.m. and 8 a.m., and the property can't change appearance from a residence.

No sign may advertise the use. So the one sign you must post is a permanent nameplate near the front entrance, no larger than three inches by five, weather resistant, carrying the 24-hour local contact and the building code occupant load, and carrying no advertising.

Losing the license is easier than winning it. The mayor can turn an application down if, in the five years before you applied, you were convicted of a felony or a crime of moral turpitude, got a license by fraud or deceit, failed to pay personal property taxes or Utah sales taxes or other required fees, or violated county ordinances or state agency rules governing the business.

The same list plus a few extras supports suspension or revocation afterward, including refusing an inspection. You get a hearing before the mayor on at least 14 days' notice and an appeal to the council, and if it goes against you there's a six-month wait before anyone can be licensed for the same purpose. One small mercy compared with other markets: if the license is denied, the application fee comes back to you in full.

Required Documents for Salt Lake County Short-Term Rentals

Since a denial refunds the license fee but never the $1,640 you already spent upstream on the conditional use, the documents are still worth assembling properly the first time. The application contents are set out in Section 5.19.030, and the general licensing chapter adds a couple more:

• The location, the number of rooms, and how many people the rental will accommodate. Keep the bedroom count at four or fewer, since the zoning definition caps it there.
• The name of a property manager, plus the name, address and telephone number of the local responsible party who answers 24 hours a day.
• A sales tax collection and accounting number, which has to appear on the application. You get it from the Utah State Tax Commission, and the code repeats the requirement in the operating standards, so treat it as a gate rather than a detail.
• A signed statement affirming you're compliant with all legal requirements and have paid all applicable taxes, fees and charges, transient room tax named specifically.
• The name and address of a business agent living in the county who can accept service of process and certified mail about the license, under Section 5.02.030. Any change to the information you filed has to reach the licensing official in writing within ten calendar days.
• The adjoining owner's written consent, where your unit shares access, a hallway, a common wall or a driveway with another dwelling.
• Registration paperwork behind the license, which the MSD's starting a business page lists as a business name registered with the Utah Department of Commerce, a federal EIN, the sales tax number, and workers' compensation coverage where you have employees.

The physical side of the file is the inspection, and it fails on ordinary things. Reading the MSD's nightly rental checklist, the recurring problems are smoke alarms older than ten years or missing from a bedroom, hallway or basement, no carbon monoxide detector on a floor or near bedrooms, and missing GFCI protection within six feet of a sink, tub or hot tub. Battery units won't substitute in a house already wired for interconnected alarms.

Then there's the mechanical half, where an unstrapped water heater or one not de-rated for altitude will fail you, and every unit needs a 2A:10BC fire extinguisher with location signage, under a year old or tagged as serviced within the year.

Bedrooms need egress too, either a door to the outside or a window with a clear opening of 5.7 square feet no more than 44 inches above the floor. Watch out for the last one on a canyon cabin with old windows, because fixing it is a construction job rather than a shopping trip, and the checklist notes that a home with an active building permit can't pass inspection at all.

Salt Lake County Short-Term Rental Taxes

Assuming you get the license and are able to start taking bookings, there's still the tax stack to set up, and Salt Lake County carries a slightly different one from every other county in Utah. The Tax Commission's Publication 56 for lodging providers explains why: every other county may levy a transient room tax of up to 4.5%, while Salt Lake County levies a fixed 4.75%, made up of a 4.25% transient room tax plus a 0.5% tourism transient room tax, and Utah adds a further 0.25% state transient room tax that applies in Salt Lake County alone.

Stacked against the sales tax, a night in the unincorporated county carries this much as of July 2026:

Charge	Rate	Collected by
Combined sales and use tax, unincorporated Salt Lake County	7.45%	Utah State Tax Commission
Statewide transient room tax	1.07%	Utah State Tax Commission
Additional Salt Lake County transient room tax	0.25%	Utah State Tax Commission
Salt Lake County transient room tax (4.25% plus 0.5% tourism)	4.75%	Utah State Tax Commission
Total	13.52%	all four filed with the Tax Commission

That 7.45% comes from the Tax Commission's combined sales and use tax rate chart for rates in effect as of January 1, 2026, on the row coded 18-000. Keep in mind the rate is address-specific, not county-wide: the same chart puts Alta at 9.05% and Brighton at 8.55%, both towns inside Salt Lake County that levy a resort community tax the unincorporated county doesn't.

The transient room tax rows above are administered by the state even though the money is the county's, so all four lines get filed with the Tax Commission rather than with anyone in Taylorsville. Sales tax goes on form TC-62M or TC-62S, transient room tax on TC-62T, and a stay of thirty consecutive days or longer is exempt from both of them. Count those nights carefully.

Platform collection helps here, though it also hides a trap, because Airbnb's help page on occupancy tax collection in Utah says it collects Utah combined sales tax, the state transient room tax and local transient room taxes on your behalf, on reservations of 29 nights or shorter.

Be aware that the same page still gives the state transient room tax as 0.32%, which was the rate before 2025's H.B. 456 raised the statewide total to 1.07%. So the collection is real and the published rate is stale, which is a good reason to reconcile what a platform actually withheld against Publication 56 rather than trusting the help article. Registering with the Tax Commission stays your job either way, since the county application demands a sales tax number before it will look at you.

Utah Wide Short-Term Rental Rules

Both of those tax lines being state-administered is a fair picture of Utah generally, where the state handles the money and leaves the land use to cities and counties. So there's no statewide short-term rental license to go and get. What you register for is tax instead, because the Tax Commission treats a host as a seller, and registration runs through the Taxpayer Access Point on form TC-69 for a sales and use tax license that covers both sales tax and transient room tax. There's no listed state fee, and the Commission assigns your filing frequency.

On the regulatory side, meanwhile, Utah's limits on local power are narrower than hosts tend to hope, since neither Utah Code § 17-50-338 for counties nor § 10-8-85.4 for cities stops a county restricting short-term rentals by zone. What they do stop, following House Bill 82 in 2021, is a county banning you from listing a property on a short-term rental website, or using an ordinance to punish you solely because a listing exists. That protects the advertising, not the operating. Salt Lake County's zoning tables are exactly the kind of restriction the statute leaves standing.

The 2025 session then moved the line again, when House Bill 256, Municipal and County Zoning Amendments was signed on March 19, 2025 and took effect on May 7. It confirmed that a city or county may require a short-term rental business license or permit, and it barred banning short-term rentals in every zoning area of a jurisdiction at once. It also let a website listing count as evidence of an unpermitted rental, though only alongside other supporting information such as a complaint or a missing license.

Salt Lake County's ordinance predates that bill by nine years and already allows the use in several zones, so the "not everywhere" rule doesn't disturb it. Our Utah statewide short-term rental guide covers the state framework in full, and the Ogden guide is a useful comparison a county north, where a different council reached different conclusions about the same statute.

Does Salt Lake County Strictly Enforce STR Rules? Is Salt Lake County Airbnb Friendly?

That statutory protection for listings shapes how enforcement works here, since a county can't build a case on a screenshot alone. What it can do is respond to neighbors, and the MSD's code enforcement program is complaint-driven by design, with a Citizen Problem Reporter tool, a phone line on (385) 910-5780, and a published list of the violations it handles that names unlicensed short-term rentals outright, alongside tall weeds and inoperable vehicles.

So it's not a market with inspectors sweeping listing sites. It's a market where one annoyed neighbor starts the file.

What follows once the file opens is a schedule rather than a negotiation. Any zoning violation is a class C misdemeanor on conviction, and the county may also use injunctions, abatement and civil penalties, with each day after notification counting as a separate offense.

The civil penalty table gives you a 28-day warning period on every violation, then charges by the day: in the residential and forestry zones, $25 a day for running a conditional use without a permit and $50 a day for a non-permitted use, rising to $50 and $100 in the R-M, MD and FM zones. Penalties stop accruing when you fix the problem, which is the ordinance's way of saying it wants compliance rather than revenue.

Separately, the licensing side carries a $300 administrative citation for operating a business without a license or with an expired one, and the short-term rental chapter counts each day of violation, including each day taxes and fees go unpaid, as its own violation.

A non-permitted use in an R-1 zone therefore costs $50 a day, which is roughly one bad weekend booking a month, so the fine is a small number next to New York or Los Angeles. What ends the business is the misdemeanor exposure and the injunction behind it, not the daily charge.

So is Salt Lake County Airbnb friendly? Not in the way the phrase usually means. It's an old ordinance, written in 1990 and 2016, that never contemplated platform-scale hosting and never got rewritten for it, applied across a small footprint by a district that reacts to complaints. Nothing here is hostile. Nothing here is welcoming either. It's a zoning code that decided which neighborhoods this belongs in three decades ago, and then stopped thinking about it.

How to Start a Short-Term Rental Business in Salt Lake County

Given how much of this gets settled by the zone rather than by anything you do, the order of these steps matters more than any single one of them. Work through them front to back and you'll find out cheaply whether there's a business here at all.

1. Confirm the property is unincorporated. Check the address against Salt Lake County's municipal boundaries or ask the MSD. Inside a city, your city's ordinance is the one that governs, so start there instead.
2. Look up the zone before anything else. Unless the parcel is zoned R-2-6.5, R-2-8, R-2-10, R-2-10C, R-4-8.5, R-M, MD-1, MD-3, FM-10, FM-20 or one of the FR zones, there's no route to a short-term rental license and no application worth filing.
3. Check the zone-specific conditions. The 66-foot right-of-way frontage in the R-2 zones, the resident manager in R-M, the Big or Little Cottonwood location in the FR zones, and year-round plowed access with approved water and sewer in the canyons.
4. Count the bedrooms and the parking. Four bedrooms maximum, and two spaces per dwelling unit plus one more for each bedroom over two, all of it on site.
5. File the conditional use permit and budget $1,640. Expect agency review, technical review and a planning commission meeting, at the Mountainous Planning Commission if the property is in the canyons.
6. Register with the Utah State Tax Commission on form TC-69 and get the sales tax number, since the license application won't proceed without it.
7. Line up the responsible party. Someone living or keeping an office in Salt Lake County, reachable 24 hours a day, able to respond within twenty minutes, and personally liable if the rental is mismanaged.
8. Apply for the short-term rental business license through the MSD's Cityworks portal, then book the building and fire inspection on 385-468-6700 and fix whatever the checklist turns up.
9. Post the nameplate and set up operations. The three-inch by five-inch sign by the front door, weekly housekeeping and trash removal, quiet hot tubs after 10 p.m., snow cleared within the hour, and no advertising sign on the property.
10. Put the renewals in your calendar. The license expires on the last day of its anniversary month, late renewal costs 25% then 100%, and the safety inspection comes back around every three years.

Who to Contact in Salt Lake County about Short-Term Rental Regulations and Zoning?

Whichever of those steps stalls, one building in Taylorsville handles most of it, and knowing which desk owns your question will save you a transfer or two.

Licensing, applications and inspections

Greater Salt Lake MSD, Business Licensing issues the short-term rental license and books the building and fire inspection.

• Address: 860 W. Levoy Drive, Suite 300, Taylorsville, UT 84123
• Mailing: Greater Salt Lake Municipal Services District, PO Box 147700, Salt Lake City, UT 84114-7700
• Phone: (385) 910-5561, and 385-468-6700 for business licensing questions and to schedule the inspection
• Hours: 8:00 am to 4:30 pm, Monday through Friday
• Apply: through the MSD's Cityworks portal, linked from its starting a business page

Zoning and the conditional use permit

MSD Planning & Development Services answers zoning questions and processes the conditional use application.

• Phone: (385) 910-5320, for general inquiries and appointments
• Planning Manager: Brian Tucker, [email protected], (801) 719-1124
• Same address as business licensing, 860 W. Levoy Drive, Suite 300, Taylorsville

Complaints, and what a neighbor would dial about you

MSD Code Enforcement takes the complaints, including unlicensed short-term rentals.

• Phone: (385) 910-5780
• Supervisor: Mike Milne, [email protected]
• Online: the Citizen Problem Reporter tool on the MSD site

Health department sign-off

The Salt Lake County Health Department reviews short-term rental applications under Section 5.19.040, and its Environmental Health bureaus handle the water and sanitation questions that come up on canyon properties.

• Environmental Health: 788 East Woodoak Lane (5380 South), Murray, Utah 84107, (385) 468-3835
• Hours: Monday through Friday, 8:00 AM to 5:00 PM
• Main line: 385-468-4100

Taxes

The Utah State Tax Commission registers you and collects every line in the table above.

• Address: 210 North 1950 West, Salt Lake City, Utah 84134
• Phone: 801-297-2200, or 1-800-662-4335
• Register: Taxpayer Access Point, form TC-69

For long-range planning questions rather than a specific parcel, Salt Lake County's own Regional Planning and Transportation division sits at 2001 S State Street, Suite N3-500, Salt Lake City, on 385-468-4860.

What Do Airbnb Hosts in Salt Lake County on Reddit and Bigger Pockets Think about Local Regulations?

Honest caveat before anything else, since that heading promises more than I can deliver: I couldn't read the forums for this one. Reddit blocks automated access, and BiggerPockets' Utah discussion pages returned navigation furniture instead of threads. So what follows is my read of the public record rather than a survey of host opinion, and you should weigh it accordingly.

The public record does say a few things clearly. The unincorporated county is tiny, at 11,454 residents, so there's no large community of unincorporated Salt Lake County hosts to have an opinion in the first place.

Almost everyone asking about "Salt Lake County" online is really asking about a city, and the city answers diverge sharply, which is why threads about this valley tend to talk past each other. The canyon question is its own conversation again, and it usually gets answered wrongly, because Alta and Brighton are incorporated towns with their own rules and tax rates while the ground between and below them is county land under the FR and FM zones.

The other pattern worth naming is age. Chapter 5.19 dates from 2016 and the zoning standards from 1990 and 1996, which is why they read like rules for a cabin owner renting to skiers rather than for anybody running a portfolio. Twenty-minute response times, hand-shoveled sidewalks, a three-by-five-inch nameplate and a ban on advertising signs are all obligations aimed at a neighbor's experience of the property, not at platform economics. Take that seriously rather than dismissing it as quaint, because those clauses are enforceable today and each day of breach counts separately.

If you're weighing a Salt Lake County address against somewhere else in the state, the numbers behind that decision sit on our Utah short-term rental market page, and they'll tell you more than any forum thread will.

The lesson generalizes well past this county, though. When a place's short-term rental rules haven't been rewritten in a decade, the risk isn't that they're strict. It's that they were written for a use that barely resembles yours, and nobody has yet had a reason to look at them again.

Frequently Asked Questions

Can you legally run an Airbnb in Salt Lake County, Utah in 2026?

In parts of it, yes. Salt Lake County's ordinance covers only the unincorporated area, where a short-term rental is a conditional use in the R-2, R-2-10C, R-4-8.5, R-M, MD and canyon forestry zones and isn't listed at all in the R-1 single-family zones. Where it's allowed, you need conditional use approval, then a county short-term rental business license, then a passing building and fire inspection. Inside any of the county's cities, that city's own ordinance governs instead.

How much does a Salt Lake County short-term rental license cost?

The code sets the annual short-term rental license fee equal to the general business license fee, which the FY 2026 Salt Lake County fee schedule puts at $150.00 for a commercial business location plus $6.00 per employee above one, with a separate license required per property. The larger cost comes earlier: a conditional use permit for a residential use runs $1,640.00, covering agency review, technical review and a planning commission meeting. The schedule lists no distinct short-term rental fee line, so confirm the current amount with MSD Business Licensing.

Can you short-term rent an ADU in unincorporated Salt Lake County?

No. Section 19.15.150 of the county code says an approved accessory dwelling unit can't be used as a short-term rental, and that any rental of one has to run thirty consecutive days or more. That applies to the ADU itself, so building one and listing it nightly isn't a route around the zoning tables. The rule sits in a chapter the county amended as recently as April 2025, so it reflects current county policy rather than a leftover.

What taxes do you pay on a short-term rental in Salt Lake County?

Four layers, totaling 13.52% in the unincorporated county as of 2026: combined sales and use tax at 7.45%, the statewide transient room tax at 1.07%, an additional Salt Lake County transient room tax of 0.25%, and Salt Lake County's own 4.75% transient room tax made up of 4.25% plus a 0.5% tourism component. All four are filed with the Utah State Tax Commission, on TC-62M or TC-62S for sales tax and TC-62T for transient room tax. Rates vary by address, and stays of thirty consecutive days or longer are exempt.

What happens if you run an unlicensed short-term rental in Salt Lake County?

Code enforcement is complaint-driven, and unlicensed short-term rentals are on the MSD's published list of violations it handles. After a 28-day warning period, civil penalties run $50 per day for a non-permitted use in a residential or forestry zone and $100 per day in the R-M, MD and FM zones, with each day counted separately and accrual stopping once you correct the problem. Operating without a business license also draws a $300 administrative citation, and any zoning violation is a class C misdemeanor on conviction.

Last verified: July 2026. Every ordinance, tax rate, state law, and contact detail in this guide links to or comes from its official source.