Sales of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, and mobile homes, while subject to sales and use tax, are exempt from resort communities tax and state correctional facility tax. However, sales of off-highway vehicles, snowmobiles, and trailers are not exempt. These sales are reported on TC-62M, Schedule X, Sales Exempt from Impacted Communities Taxes. For more information, see Pub 25, Sales and Use Tax General Information.
The following is a current list of impacted communities.
Military Recreation – Park City
Park City East
Salt Lake City