Utah § 59-34-102 Imposition.

Utah Statutes

§ 59-34-102 — Imposition.

Utah § 59-34-102

Title 59Revenue and Taxation

Ch. 59-34Boating Grant Tax

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Bluebook

Utah Code Ann. § 59-34-102 (2026).

Text

(1)There is imposed an annual Boating Grant Tax on a vessel required to be registered under Section 73-18-7.

(2)The division shall:

(2)(a) collect the tax imposed in Subsection (1); and

(2)(b) deposit the revenue from the tax imposed in Subsection (1) into the Utah Boating Grant Account created in Section 73-18-22.3.

(3)Except as provided in Section 59-34-104, the Boating Grant Tax is:

(3)(a) for personal watercraft:Age of Personal WatercraftUtah Boating Grant Tax12 or more years$59 or more years but less than 12 years$126 or more years but less than 9 years$173 or more years but less than 6 years$22Less than 3 years$27

(3)(b) for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:Length of VesselUtah Boating Grant Tax15 feet or more in length but less than 19 feet

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(1) There is imposed an annual Boating Grant Tax on a vessel required to be registered under Section 73-18-7.
(2) The division shall:
(2)(a) collect the tax imposed in Subsection (1); and
(2)(b) deposit the revenue from the tax imposed in Subsection (1) into the Utah Boating Grant Account created in Section 73-18-22.3.
(3) Except as provided in Section 59-34-104, the Boating Grant Tax is:
(3)(a) for personal watercraft:Age of Personal WatercraftUtah Boating Grant Tax12 or more years$59 or more years but less than 12 years$126 or more years but less than 9 years$173 or more years but less than 6 years$22Less than 3 years$27
(3)(b) for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:Length of VesselUtah Boating Grant Tax15 feet or more in length but less than 19 feet in length$719 feet or more in length but less than 23 feet in length$1223 feet or more in length but less than 27 feet in length$2027 feet or more in length but less than 31 feet in length$37
(3)(c) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:Age of VesselUtah Boating Grant Tax12 or more years$129 or more years but less than 12 years$326 or more years but less than 9 years$403 or more years but less than 6 years$55Less than 3 years$75
(3)(d) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 19 feet or more in length but less than 23 feet in length:Age of VesselUtah Boating Grant Tax12 or more years$259 or more years but less than 12 years$606 or more years but less than 9 years$873 or more years but less than 6 years$110Less than 3 years$137
(3)(e) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:Age of VesselUtah Boating Grant Tax12 or more years$509 or more years but less than 12 years$906 or more years but less than 9 years$1203 or more years but less than 6 years$155Less than 3 years$200
(3)(f) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 27 feet or more in length but less than 31 feet in length:Age of VesselUtah Boating Grant Tax12 or more years$609 or more years but less than 12 years$1256 or more years but less than 9 years$1753 or more years but less than 6 years$250Less than 3 years$350
(3)(g) $5 regardless of the age of the vessel if the vessel is:
(3)(g)(i) less than 15 feet in length;
(3)(g)(ii) a canoe;
(3)(g)(iii) a jon boat; or
(3)(g)(iv) a utility boat.