Utah Code § 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:

(a) collect the tax imposed in Subsection (1); and

(b) deposit 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:

(a) for personal watercraft:

Age of Personal Watercraft | Utah Boating Grant Tax

12 or more years | $5

9 or more years but less than 12 years | $12

6 or more years but less than 9 years | $17

3 or more years but less than 6 years | $22

Less than 3 years | $27

(b) for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:

Length of Vessel | Utah Boating Grant Tax

15 feet or more in length but less than 19 feet in length | $7

19 feet or more in length but less than 23 feet in length | $12

23 feet or more in length but less than 27 feet in length | $20

27 feet or more in length but less than 31 feet in length | $37

(c) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:

Age of Vessel | Utah Boating Grant Tax

12 or more years | $12

9 or more years but less than 12 years | $32

6 or more years but less than 9 years | $40

3 or more years but less than 6 years | $55

Less than 3 years | $75

(d) for 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 Vessel | Utah Boating Grant Tax

12 or more years | $25

9 or more years but less than 12 years | $60

6 or more years but less than 9 years | $87

3 or more years but less than 6 years | $110

Less than 3 years | $137

(e) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:

Age of Vessel | Utah Boating Grant Tax

12 or more years | $50

9 or more years but less than 12 years | $90

6 or more years but less than 9 years | $120

3 or more years but less than 6 years | $155

Less than 3 years | $200

(f) for 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 Vessel | Utah Boating Grant Tax

12 or more years | $60

9 or more years but less than 12 years | $125

6 or more years but less than 9 years | $175

3 or more years but less than 6 years | $250

Less than 3 years | $350

(g) $5 regardless of the age of the vessel if the vessel is:

(i) less than 15 feet in length;

(ii) a canoe;

(iii) a jon boat; or

(iv) a utility boat.