Utah: Sales Tax Handbook

Utah:

Are Leases and Rentals subject to sales tax?

While Utah's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in Utah, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in Utah.

Motor Vehicles

TAXABLE

In the state of Utah, any leases or rentals for at least thirty days will be subject to additional motor vehicle rental tax.

Tangible Media Property

TAXABLE

Sales of tangible media property are subject to sales tax in Utah.

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