{"data":{"id":"us-ut/utah-code-59-34-103","jurisdiction":"us-ut","citation":"Utah Code § 59-34-103","heading":"Exemptions.","body":"Payment of the Boating Grant Tax, as created in Section 59-34-102, under this chapter is not required for:\n(1) a vessel owned by a government entity and being operated within the scope of the government entity's duties;\n(2) a vessel that:\n(a) is already covered by a valid registration issued by vessel's nonresident owner's resident state; and\n(b) has not been within the state of Utah in excess of 60 days of the calendar year;\n(3) a vessel from a country other than the United States temporarily using the waters of this state; or\n(4) a ship's lifeboat.","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-S103.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"89c9d07f83e521802f0aae5eb416349f5e629c03bb06f8bdde4d6a1c90f4c468","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-34-102","next":"us-ut/utah-code-59-34-104"},"notice":"GroundRules: Original legal text. Not legal advice."}