summary
Introduced
01/20/2026
01/20/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
2026 General Session
Bill Summary
General Description: This bill enacts a sales and use tax exemption for sales of older motor vehicles.
AI Summary
This bill amends Utah's sales tax law to create a new sales tax exemption for motor vehicles of 12,000 pounds or less gross laden weight that have a model year at least 10 years older than the current calendar year. By introducing this exemption, the bill aims to reduce the sales tax burden on purchases of older vehicles. The term "gross laden weight" refers to the total weight of a vehicle when fully loaded with passengers, cargo, and fuel. The exemption will take effect on July 1, 2026, giving consumers a potential tax break when purchasing older, used vehicles. This change is intended to make older vehicles more affordable by removing the sales tax for vehicles that are a decade or more old, which could provide financial relief for consumers looking to purchase a more budget-friendly used vehicle.
Sponsors (1)
Last Action
House/ received fiscal note from Fiscal Analyst in House Rules Committee (on 01/30/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://le.utah.gov/~2026/bills/static/HB0115.html |
| Fiscal Note HB0115 | https://pf.utleg.gov/public-web/sessions/2026GS/fiscal-notes/HB0115.fn.pdf |
| BillText | https://le.utah.gov/Session/2026/bills/introduced/HB0115.pdf |
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