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Utah's sales tax on motor vehicle purchases would no longer apply to older vehicles under this bill. The measure originally proposed exempting vehicles at least 10 years old from sales and use tax, but a substitute version raised that threshold to 15 years and also increased the qualifying weight limit from 12,000 to 14,000 pounds gross vehicle weight rating. Under the current version, starting July 1, 2026, buyers of motorcycles and passenger vehicles weighing 14,000 pounds or less whose model year is at least 15 years old would not have to pay state sales and use tax on the purchase—meaning in 2026, vehicles from model year 2011 or earlier would qualify. This exemption would apply to the full purchase price whether the vehicle is bought from a dealer or a private seller.