2010 Utah Code
Title 41 - Motor Vehicles
Chapter 01a - Motor Vehicle Act
41-1a-510 - Sales tax payment required.

41-1a-510. Sales tax payment required.
(1) (a) Except as provided in Subsection (1)(b), the division before issuing a certificate of title to a vehicle, vessel, or outboard motor shall require from every applicant:
(i) a receipt from the division showing that the sales tax has been paid to the state on the sale of the vehicle, vessel, or outboard motor upon which application for certificate of title has been made; or
(ii) a certificate from the division showing that no sales tax is due.
(b) If a licensed dealer has made a report of sale, no receipt or certificate is required.
(2) The division may also issue an Affidavit of Mobile Home Affixture for a manufactured home or mobile home if the applicant complies with Subsection (1).

Amended by Chapter 324, 2010 General Session