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7 LONG TITLE
8 General Description:
9 This bill amends provisions related to sales and use tax on certain motor vehicle
10 purchases.
11 Highlighted Provisions:
12 This bill:
13 ▸ amends the location of a sale of certain motor vehicles.
14 Money Appropriated in this Bill:
15 None
16 Other Special Clauses:
17 This bill provides a special effective date.
18 Utah Code Sections Affected:
19 AMENDS:
20 59-12-213, as enacted by Laws of Utah 2008, Chapter 384
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22 Be it enacted by the Legislature of the state of Utah:
23 Section 1. Section 59-12-213 is amended to read:
24 59-12-213. Location of a transaction involving a sale of aircraft, a manufactured
25 home, a mobile home, a modular home, a motor vehicle, or watercraft.
26 (1) (a) Except as provided in Subsection (1)(b) or (4), the location of a sale of the
27 following tangible personal property is determined as provided in this section:
28 (i) aircraft;
29 (ii) a manufactured home;
30 (iii) a mobile home;
31 (iv) a modular home;
32 (v) a motor vehicle; or
33 (vi) watercraft.
34 (b) The location of the sale of tangible personal property described in Subsection (1)(a)
35 is determined in accordance with Sections 59-12-211 and 59-12-212 if the tangible personal
36 property described in Subsection (1)(a) is transportation equipment as defined in Section
37 59-12-211.
38 (2) (a) If an item of tangible personal property described in Subsection (1)(a), except
39 for a motor vehicle, is sold by a dealer of that tangible personal property, the location of the
40 sale of that tangible personal property is the business location of the dealer.
41 (b) If a motor vehicle described in Subsection (1) is sold by a dealer, the location of the
42 sale of the motor vehicle is the location of the street address at which the motor vehicle is
43 registered.
44 (3) If an item of tangible personal property described in Subsection (1)(a) is sold by a
45 person other than a dealer of that tangible personal property, the location of the sale of that
46 tangible personal property is:
47 (a) if the tangible personal property is required to be registered with the state before the
48 tangible personal property is used on a public highway, on a public waterway, on public land,
49 or in the air, the location of the street address at which the tangible personal property is
50 registered; or
51 (b) if the tangible personal property is not required to be registered as provided in
52 Subsection (3)(a), the location of the street address at which the purchaser of the tangible
53 personal property resides.
54 (4) This section does not apply to the lease or rental of tangible personal property
55 described in Subsection (1)(a).
56 Section 2. Effective date.
57 This bill takes effect on January 1, 2016.
Legislative Review Note
as of 1-19-15 6:25 PM
Office of Legislative Research and General Counsel