Utah Sales Tax on Occasional Sales Utah: Sales Tax Handbook

Utah:

Are Occasional Sales 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 occasional sales in Utah, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Utah.


General Occasional Sales
EXEMPT
In the state of Utah, the law includes exemption provisions for a retailer selling property, if the transaction is not expected in the regular course of business.

Motor Vehicles
TAXABLE
Sales of motor vehicles are subject to sales tax in Utah.



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Source: http://www.salestaxhandbook.com/utah/sales-tax-taxability/occasional-sales