Utah Sales Tax

[MarvBear]

Information from NADA Title & Registration Textbook 2004

 

Utah Sales or Use Tax Applicable to Registration

 

FOR TAX RATES PER COUNTY OR CITY CALL: (800) 368-8824. All vehicle in Utah are considered personal property. For most vehicles required to be registered for on road use, a uniform fee is charged in lieu of the property tax. The fee will be assessed based on the age of the vehicle. Vehicles that are not subject to the uniform fee are subject to ad valorem tax unless otherwise exempt. Questions concerning county, local, or town taxes should be directed to the Tax Commission. Personal Property Tax levied by counties. Sales or use tax is due on the purchase price less vehicle trade-in allowance for all non=wholesale vehicle transfers. The rate varies from 5.875% to 7.25%, depending on the location of the sale or the domicile of the purchaser. Rates may change quarterly. Call the telephone number shown above to determine the rate applicable for the transaction. RESIDENTS given CREDIT for tax paid if proof of such payment provided. Credit allowed for TRADE-IN if both vehicles registered in Utah and purchased from a licensed dealer. Contact the state for questions on taxes applicable to a NEW RESIDENT residing in Utah, who has a vehicle previously registered in another state. MILITARY PEOPLE are exempt from sales tax if they purchase the vehicle for use in another state. They are required to pay sales or use tax if they operate the vehicle in Utah. They may register and title the vehicle in their home state; however, if they intend to operate the vehicle in Utah they are required to pay the sales tax to Utah. Dealers collect sales tax. If purchased from an individual, sales tax is paid to the DMV at the time of registration.