Utah Tax Commission Publishes Draft Sales Tax Information for Vehicle, Watercraft Dealers, Body, Repair Shops

The Utah State Tax Commission June 28 published draft sales and use tax information relating to dealers of vehicles and watercraft and to body and repair shops. Sales tax due on vehicle sales by Utah vehicle dealers must be paid with a dealer’s tax return on or before the established due date. Purchasers of vehicles from someone other than a licensed vehicle dealer must pay applicable sales tax to the Division of Motor Vehicles. The dealer making the sale must charge, collect, and remit the sales tax at the rate applicable to its business location when another in-state dealer makes ...