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2024 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 12 - Motor Vehicle Rental Tax
Section 1201 - Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, and enforcement of tax -- Administrative charge -- Deposits.

Universal Citation:
UT Code § 59-12-1201 (2024)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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Effective 7/1/2024
59-12-1201. Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, and enforcement of tax -- Administrative charge -- Deposits.
  • (1)As used in this section:
    • (a)"Fairpark district board" means the board of the fairpark district.
    • (b)"Fairpark district" means the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201.
    • (c)"Franchise agreement date" means the same as that term is defined in Section 11-70-101.
    • (d)"Stadium contribution" means the same as that term is defined in Section 11-70-101.
    • (e)"Transition date" means the first day of the calendar quarter that begins at least 90 days after the fairpark district board delivers to the commission the certificate described in Subsection (2)(a)(ii)(B).
  • (2)
    • (a)
      • (i)Except as provided in Subsections (4) and (5), there is imposed a tax of 2.5% on all short-term rentals of motor vehicles.
      • (ii)
        • (A)In addition to the tax imposed under Subsection (2)(a)(i) and except as provided in Subsections (4) and (5), beginning on the transition date there is imposed a tax of 1.5% on all short-term leases and rentals of motor vehicles not exceeding 30 days.
        • (B)After the franchise agreement date, the fairpark district board shall deliver to the commission a certificate verifying the execution of a franchise agreement, as defined in Section 11-70-101, and providing the franchise agreement date.
        • (C)A tax under this Subsection (2)(a)(ii) is imposed only if the franchise agreement date is on or before June 30, 2032.
    • (b)The tax imposed in this section is in addition to all other state, county, or municipal fees and taxes imposed on rentals of motor vehicles.
  • (3)
    • (a)Subject to Subsection (3)(b), a tax rate repeal or tax rate change for the tax imposed under Subsection (2) shall take effect on the first day of a calendar quarter.
    • (b)
      • (i)For a transaction subject to a tax under Subsection (2), a tax rate increase shall take effect on the first day of the first billing period:
        • (A)that begins after the effective date of the tax rate increase; and
        • (B)if the billing period for the transaction begins before the effective date of a tax rate increase imposed under Subsection (2).
      • (ii)For a transaction subject to a tax under Subsection (2), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last billing period:
        • (A)that began before the effective date of the repeal of the tax or the tax rate decrease; and
        • (B)if the billing period for the transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under Subsection (1).
  • (4)A tax imposed under this section applies at the same rate to car sharing of less than 30 days, except forcar sharing for the purpose of temporarily replacing a person's motor vehicle that is being repaired pursuant to a repair or an insurance agreement.
  • (5)A motor vehicle is exempt from the tax imposed under this section if:
    • (a)the motor vehicle is registered for a gross laden weight of 12,001 or more pounds;
    • (b)the motor vehicle is rented as a personal household goods moving van; or
    • (c)the lease or rental of the motor vehicle is made for the purpose of temporarily replacing a person's motor vehicle that is being repaired pursuant to a repair agreement or an insurance agreement.
  • (6)
    • (a)
      • (i)The tax authorized under this section shall be administered, collected, and enforced in accordance with:
        • (A)the same procedures used to administer, collect, and enforce the tax under Part 1, Tax Collection; and
        • (B)Chapter 1, General Taxation Policies.
      • (ii)Notwithstanding Subsection (5)(a)(i), a tax under this part is not subject to Subsections 59-12-103(4) through (9) or Section 59-12-107.1 or 59-12-123.
    • (b)The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this part.
    • (c)Except as provided under Subsections (6)(b) and (d):
      • (i)the commission shall deposit daily with the state treasurer all revenue received under this section; and
      • (ii)the state treasurer shall credit monthly all revenue received under this section to the Marda Dillree Corridor Preservation Fund under Section 72-2-117.
    • (d)
      • (i)Subject to Subsection (6)(d)(iii), all revenue received by the commission under Subsection (2)(a)(ii) shall be paid to the fairpark district.
      • (ii)Within 10 days after the fairpark district completes payment of the stadium contribution, the fairpark district board shall deliver to the commission a written statement verifying that the fairpark district has completed payment of the stadium contribution.
      • (iii)Upon receipt of the written statement under Subsection (6)(d)(ii), the commission shall:
        • (A)discontinue collecting revenue under Subsection (2)(a)(ii), beginning the first day of the calendar quarter that is at least 90 days after the commission's receipt of the written statement;
        • (B)discontinue distributing revenue under Subsection (2)(a)(ii) to the fairpark district, beginning the first day of the calendar quarter that is at least 90 days after the commission's receipt of the written statement; and
        • (C)notify the Executive Appropriations Committee of the Legislature that the commission is discontinuing collecting and distributing revenue under Subsection (2)(a)(ii).


Amended by Chapter 274, 2024 General Session
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