Utah § 59-34-103 Exemptions.

Utah Statutes

§ 59-34-103 — Exemptions.

Utah § 59-34-103

Title 59Revenue and Taxation

Ch. 59-34Boating Grant Tax

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Bluebook

Utah Code Ann. § 59-34-103 (2026).

Text

Payment of the Boating Grant Tax, as created in Section 59-34-102, under this chapter is not required for:

(1)a vessel owned by a government entity and being operated within the scope of the government entity's duties;

(2)a vessel that:

(2)(a) is already covered by a valid registration issued by vessel's nonresident owner's resident state; and

(2)(b) has not been within the state of Utah in excess of 60 days of the calendar year;

(3)a vessel from a country other than the United States temporarily using the waters of this state; or

(4)a ship's lifeboat.

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Payment of the Boating Grant Tax, as created in Section 59-34-102, under this chapter is not required for:
(1) a vessel owned by a government entity and being operated within the scope of the government entity's duties;
(2) a vessel that:
(2)(a) is already covered by a valid registration issued by vessel's nonresident owner's resident state; and
(2)(b) has not been within the state of Utah in excess of 60 days of the calendar year;
(3) a vessel from a country other than the United States temporarily using the waters of this state; or
(4) a ship's lifeboat.