Utah Code § 59-34-103: Exemptions.

Payment of the Boating Grant Tax, as created in Section 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:

(a) is already covered by a valid registration issued by vessel's nonresident owner's resident state; and

(b) has 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.