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Utah Bill Would Change Sales Tax on Vehicles


 Modular homes would be impacted by new sales tax legislation in Utah.

Legislation currently under consideration in Utah seeks to amend the location of a sale of certain motor vehicles for sales and use tax purposes.

Under current law, the location of a sale of tangible personal property in Utah is the business location of the dealer—where the item was sold. The rate is based on that location and a portion of the sales tax revenue goes to that local tax authority.

If HB 181 is approved, the sales and use tax rate on retail sales of certain motor vehicles would be based on “the location of the street address at which the motor vehicle is registered.” A portion of the sales tax on such transactions would go to that local tax authority.

The change would take effect on January 1, 2016, and apply to sales of the following:

  • Aircraft
  • Manufactured homes
  • Mobile homes
  • Modular homes
  • Motor vehicles
  • Watercraft

Representative Ken Ivory (R) introduced the measure in January 2015. As of this writing, it is not being considered by the House Revenue and Taxation Committee.

Stay on top of sales tax changes in all states. Learn more.

photo credit: 2011-07-17%2016.33.29 via photopin (license)


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.