Utah Administrative Code
Topic - Tax Commission
Title R865 - Auditing
Rule R865-19S - Sales and Use Tax
Section R865-19S-98 - Sales and Use Tax Exemption for Vehicles, Off-highway Vehicles, and Boats Required to be Registered, and Boat Trailers and Outboard Motors Pursuant to Utah Code Ann. Section 59-12-104
Universal Citation: UT Admin Code R 865-19S-98
Current through Bulletin 2024-06, March 15, 2024
(1) "Use" means mooring, slipping, and dry storage as well as the actual operation of vehicles.
(2) An owner of a vehicle described in Subsections 59-12-104(9) or (31) may continue to qualify for the exemption provided by that section if use of the vehicle in this state is infrequent, occasional, and nonbusiness in nature.
(3) A vehicle is deemed not used in this state beyond the necessity of transporting it to the borders of this state if the vehicle is:
(a) inspected in this state;
or
(b) tested for functionality in
this state.
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