Utah Administrative Code
Topic - Tax Commission
Title R865 - Auditing
Rule R865-13G - Motor Fuel Tax
Section R865-13G-8 - Nonhighway Agricultural Use Pursuant to Utah Code Ann. Section 59-13-202
Universal Citation: UT Admin Code R 865-13G-8
Current through Bulletin 2024-06, March 15, 2024
A. Every person who purchases motor fuel within this state for the operation of farm engines, including self-propelled farm machinery, used solely for nonhighway agricultural purposes, is entitled to a refund of the Utah Motor Fuel Tax paid thereon.
1. Agricultural purposes relate to
the cultivation of the soil for the production of crops, including: vegetables,
sod crops, grains, feed crops, trees, fruits, nursery floral and ornamental
stock, and other such products of the soil. The term also includes raising
livestock and animals useful to man.
2. Refunds are limited to the person raising
agricultural products for resale or performing custom agricultural work using
nonhighway farm equipment. It is further limited to persons engaged in
commercial farming activities rather than those engaged in a hobby or farming
for personal use.
3. Fuel used in
the spraying of crops by airplanes does not ordinarily qualify for refund since
aviation fuel tax rather than motor fuel tax normally applies to the sale of
this fuel.
Disclaimer: These regulations may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
