59-34 - Boating Grant Tax

Title 59 > 59-34

Sections (4)

Boating Grant Tax

59-34-101 - Definitions.

(1) “Canoe” means the same as that term is defined in Section 59-2-405.

(2) “Division” means the Motor Vehicle Division created in Section 41-1a-106.

(3) “Government entity” means the United States, state, county, municipality, or any political subdivision.

(4) “Jon boat” means the same as that term is defined in Section 59-2-405.2.

(5) “Personal watercraft” means the same as that term is defined in Section 73-18-2.

(6) “Pontoon” means the same as that term is defined in Section 59-2-405.2.

(7) “Sailboat” means the same as that term is defined in Section 73-18-2.

(8) “Utility boat” means the same as that term is defined in Section 59-2-405.2.

(9) “Vessel” means the same as that term is defined in Section 73-18-2.

Enacted by Chapter 336, 2025 General Session

59-34-102 - Imposition.

(1) There is imposed an annual Boating Grant Tax on a vessel required to be registered under Section 73-18-7.

(2) The division shall:collect the tax imposed in Subsection (1); anddeposit the revenue from the tax imposed in Subsection (1) into the Utah Boating Grant Account created in Section 73-18-22.3.

(3) Except as provided in Section 59-34-104, the Boating Grant Tax is:for personal watercraft:Age of Personal WatercraftUtah Boating Grant Tax12 or more years$59ormoreyearsbutlessthan12years$126 or more years but less than 9 years$173ormoreyearsbutlessthan6years$22Less than 3 years$27foracollapsibleinflatablevessel,pontoon,orsailboat,regardlessofage:LengthofVesselUtahBoatingGrantTax15feetormoreinlengthbutlessthan19feetinlength$719 feet or more in length but less than 23 feet in length$1223feetormoreinlengthbutlessthan27feetinlength$2027 feet or more in length but less than 31 feet in length$37foravessel,otherthanacanoe,collapsibleinflatablevessel,jonboat,pontoon,sailboat,orutilityboat,thatis15feetormoreinlengthbutlessthan19feetinlength:AgeofVesselUtahBoatingGrantTax12ormoreyears$129 or more years but less than 12 years$326ormoreyearsbutlessthan9years$403 or more years but less than 6 years$55Lessthan3years$75for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 19 feet or more in length but less than 23 feet in length:Age of VesselUtah Boating Grant Tax12 or more years$259ormoreyearsbutlessthan12years$606 or more years but less than 9 years$873ormoreyearsbutlessthan6years$110Less than 3 years$137foravessel,otherthanacanoe,collapsibleinflatablevessel,jonboat,pontoon,sailboat,orutilityboat,thatis23feetormoreinlengthbutlessthan27feetinlength:AgeofVesselUtahBoatingGrantTax12ormoreyears$509 or more years but less than 12 years$906ormoreyearsbutlessthan9years$1203 or more years but less than 6 years$155Lessthan3years$200for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 27 feet or more in length but less than 31 feet in length:Age of VesselUtah Boating Grant Tax12 or more years$609ormoreyearsbutlessthan12years$1256 or more years but less than 9 years$1753ormoreyearsbutlessthan6years$250Less than 3 years$350$5 regardless of the age of the vessel if the vessel is:less than 15 feet in length;a canoe;a jon boat; ora utility boat.

Enacted by Chapter 336, 2025 General Session

59-34-103 - Exemptions.

59-34-102 , under this chapter is not required for:

(1) a vessel owned by a government entity and being operated within the scope of the government entity’s duties;

(2) a vessel that:is already covered by a valid registration issued by vessel’s nonresident owner’s resident state; andhas not been within the state of Utah in excess of 60 days of the calendar year;

(3) a vessel from a country other than the United States temporarily using the waters of this state; or

(4) a ship’s lifeboat.

Enacted by Chapter 336, 2025 General Session

59-34-104 - Administration.

59-2-405.2(7)(a) through (c).

Enacted by Chapter 336, 2025 General Session