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Utah imposes a sales and use tax within the state. Sales tax applies to retail sales and leases of tangible personal property, products transferred electronically, and certain services purchased for storage, use, or consumption within Utah. Use tax applies to purchases of tangible personal property, products transferred electronically, and certain services when sales tax is due but not collected by the seller. Utah gives credit for sales or use tax paid on property to other jurisdictions. If the Utah tax liability is greater than the tax already paid, only the difference is due within Utah.
There are sales and use tax exemptions for the sale, lease, or use of a vehicles by an authorized carrier, as well as tangible personal property installed on a vehicle prior to being placed in service that is sold, leased, or used by an authorized carrier.
Sales tax is due on any vehicle purchased for intrastate travel regardless of weight. However, if a vehicle is International Fuel Tax Agreement (IFTA) qualified — in other words, exceeding 26,000 pounds — and registered under the International Registration Plan (IRP) for interstate travel, it may be exempt from sales tax.