{"data":{"id":"us-ut/utah-code-59-34-102","jurisdiction":"us-ut","citation":"Utah Code § 59-34-102","heading":"Imposition.","body":"(1) There is imposed an annual Boating Grant Tax on a vessel required to be registered under Section 73-18-7.\n(2) The division shall:\n(a) collect the tax imposed in Subsection (1); and\n(b) deposit the revenue from the tax imposed in Subsection (1) into the Utah Boating Grant Account created in Section 73-18-22.3.\n(3) Except as provided in Section 59-34-104, the Boating Grant Tax is:\n(a) for personal watercraft:\nAge of Personal Watercraft | Utah Boating Grant Tax\n12 or more years | $5\n9 or more years but less than 12 years | $12\n6 or more years but less than 9 years | $17\n3 or more years but less than 6 years | $22\nLess than 3 years | $27\n(b) for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:\nLength of Vessel | Utah Boating Grant Tax\n15 feet or more in length but less than 19 feet in length | $7\n19 feet or more in length but less than 23 feet in length | $12\n23 feet or more in length but less than 27 feet in length | $20\n27 feet or more in length but less than 31 feet in length | $37\n(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:\nAge of Vessel | Utah Boating Grant Tax\n12 or more years | $12\n9 or more years but less than 12 years | $32\n6 or more years but less than 9 years | $40\n3 or more years but less than 6 years | $55\nLess than 3 years | $75\n(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:\nAge of Vessel | Utah Boating Grant Tax\n12 or more years | $25\n9 or more years but less than 12 years | $60\n6 or more years but less than 9 years | $87\n3 or more years but less than 6 years | $110\nLess than 3 years | $137\n(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:\nAge of Vessel | Utah Boating Grant Tax\n12 or more years | $50\n9 or more years but less than 12 years | $90\n6 or more years but less than 9 years | $120\n3 or more years but less than 6 years | $155\nLess than 3 years | $200\n(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:\nAge of Vessel | Utah Boating Grant Tax\n12 or more years | $60\n9 or more years but less than 12 years | $125\n6 or more years but less than 9 years | $175\n3 or more years but less than 6 years | $250\nLess than 3 years | $350\n(g) $5 regardless of the age of the vessel if the vessel is:\n(i) less than 15 feet in length;\n(ii) a canoe;\n(iii) a jon boat; or\n(iv) a utility boat.","path":["Title 59 Revenue and Taxation","Chapter 59-34 Boating Grant Tax","Part 59-34-1 Boating Grant Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter34/59-34-S102.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"f8b551a8dfaff6ddf36faaffb9315a6a4ab8e392494229a16025136be299de51","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-34-101","next":"us-ut/utah-code-59-34-103"},"notice":"GroundRules: Original legal text. Not legal advice."}