59-34-102. Imposition.
574 words·~3 min read·
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Effective 1/1/2026
59-34-102. Imposition.
(1)There is imposed an annual Boating Grant Tax on a vessel required to be registered under Section 73-18-7 .
(2)The division shall:
(a)collect the tax imposed in Subsection
(1); and
(b)deposit the revenue from the tax imposed in Subsection
(1)into the Utah Boating Grant Account created in Section 73-18-22.3 .
(3)Except as provided in Section 59-34-104 , the Boating Grant Tax is:
(a)for personal watercraft:
Age of Personal Watercraft Utah Boating Grant Tax
12 or more years $5
9 or more years but less than 12 years $12
6 or more years but less than 9 years $17
3 or more years but less than 6 years $22
Less than 3 years $27
(b)for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:
Length of Vessel Utah Boating Grant Tax
15 feet or more in length but less than 19 feet in length $7
19 feet or more in length but less than 23 feet in length $12
23 feet or more in length but less than 27 feet in length $20
27 feet or more in length but less than 31 feet in length $37
(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:
Age of Vessel Utah Boating Grant Tax
12 or more years $12
9 or more years but less than 12 years $32
6 or more years but less than 9 years $40
3 or more years but less than 6 years $55
Less than 3 years $75
(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:
Age of Vessel Utah Boating Grant Tax
12 or more years $25
9 or more years but less than 12 years $60
6 or more years but less than 9 years $87
3 or more years but less than 6 years $110
Less than 3 years $137
(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:
Age of Vessel Utah Boating Grant Tax
12 or more years $50
9 or more years but less than 12 years $90
6 or more years but less than 9 years $120
3 or more years but less than 6 years $155
Less than 3 years $200
(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:
Age of Vessel Utah Boating Grant Tax
12 or more years $60
9 or more years but less than 12 years $125
6 or more years but less than 9 years $175
3 or more years but less than 6 years $250
Less than 3 years $350
(g)$5 regardless of the age of the vessel if the vessel is:
(i)less than 15 feet in length;
(ii)a canoe;
(iii)a jon boat; or
(iv)a utility boat.
Enacted by Chapter 336 , 2025 General Session
Technically renumbered to avoid duplication of newly enacted code also in SB0207, Chapter 339.