Tax Commission
Motor Vehicle Rental Taxes
Depending upon location the following vehicle types can have the tax assessed.
- Motor vehicles as defined in Utah Code Ann. §41-1a-102
- Off Highway Vehicles as defined in Utah Code Ann. §41-22-2
The following vehicle types do not qualify for this tax.
- Snowmobile
- Watercraft
- Trailer
Counties may adopt this tax to support tourism, recreation, cultural, convention or airport facilities within their jurisdiction. It is assessed in addition to sales and use taxes on short-term leases or rentals of motor vehicles, off-highway vehicles, and recreational vehicles.
Exemptions and Adjustments
The following rentals or leases of motor vehicles are exempt from this tax:
- Those exempt from sales and use taxes
- As part of a warranty or insurance agreement for a vehicle repair
- Motor vehicles over 12,001 pounds
- Moving vans
To apply for a sales-related tax account, use our Taxpayer Access Point.
Important: When applying, you must first select Sales and Use Tax to proceed.
For details on how to file, please review the filing instructions.
Filing and Payment Frequency
Due dates for sales and related taxes are based on the previous year’s sales tax liability, as determined by the Annual Sales Tax Liability Table.
Sales and related tax returns are due the last day of the month after the filing period. For example, returns for annual filers are due January 31. If a due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.
New businesses estimate the amount of sales and use tax liability when applying for a license and are assigned a filing status. The Tax Commission reviews accounts annually and notifies businesses in writing if the filing status changes.
For instruction on how to file please see filing instructions.
Forms and Publications
Statues and Rules
Revenue
Used by the county that imposed the tax