Utah Statutes
§ 59-12-104.11 — Sales tax due for motor vehicle with adaptive driving equipment.
Utah § 59-12-104.11
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-12Sales and Use Tax Act
Part 59-12-1Tax Collection
This text of Utah § 59-12-104.11 (Sales tax due for motor vehicle with adaptive driving equipment.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-12-104.11 (2026).
Text
(1)An owner of a motor vehicle with adaptive driving equipment installed may claim the sales tax exemption described in Subsection 59-12-104(100) at the time of purchase if the owner purchases the motor vehicle from a vehicle dealer.
(2)A vehicle dealer shall collect sales tax required by this chapter on the purchase price of the vehicle after subtracting the amount of the purchase price attributed to the adaptive driving equipment.
(3)(3)(a) A vehicle dealer shall state the purchase price attributed to the adaptive driving equipment on the contract of sale.
(3)(b) The vehicle dealer shall retain the contract of sale described in Subsection (3)(a) for the same period of time a vehicle dealer is required to keep books and records under Section 59-1-1406.
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Legislative History
Amended by Chapter 11, 2025 Special Session 1
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-12-104.11, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-12-104.11.