H.B. 115
FailedMotor Vehicle Sales Tax Amendments
Motor Vehicle Sales Tax Amendments
Introduction
Jan 20
House Rules
House Committee
Feb 24
House Floor Vote
Feb 27
Senate Rules
Senate Committee
Senate 2nd Reading
Senate 3rd Reading
Governor
What This Bill Does
This bill enacts a sales and use tax exemption for sales of older motor vehicles.
Key Provisions
This bill:
- enacts a sales and use tax exemption for sales of motorcycles and passenger vehicles with a model year that is at least 10 years before the current calendar year; and
- makes technical corrections.
Plain-Language Summary
AI-generated summary. We recommend consulting the bill text for important decisions.
Starting July 1, 2026, Utah's sales tax law is amended to exempt the purchase of passenger cars, trucks, and other motor vehicles weighing 12,000 pounds or less from sales and use tax, as long as the vehicle's model year is at least 10 years old — meaning in 2026, vehicles from model year 2016 or earlier would qualify. This exemption applies to the full sale price of qualifying vehicles, regardless of whether the buyer is purchasing from a dealership or a private seller.
H.B. 115
FailedMotor Vehicle Sales Tax Amendments
Introduction
Jan 20
House Rules
House Committee
Feb 24
House Floor Vote
Feb 27
Senate Rules
Senate Committee
Senate 2nd Reading
Senate 3rd Reading
Governor
IntroductionJan 20
House Rules
House CommitteeFeb 24
House Floor VoteFeb 27
Senate Rules
Senate Committee
Senate 2nd Reading
Senate 3rd Reading
Governor
What This Bill Does
This bill enacts a sales and use tax exemption for sales of older motor vehicles.
Key Provisions
This bill:
- enacts a sales and use tax exemption for sales of motorcycles and passenger vehicles with a model year that is at least 10 years before the current calendar year; and
- makes technical corrections.
Plain-Language Summary
AI-generated summary. We recommend consulting the bill text for important decisions.
Starting July 1, 2026, Utah's sales tax law is amended to exempt the purchase of passenger cars, trucks, and other motor vehicles weighing 12,000 pounds or less from sales and use tax, as long as the vehicle's model year is at least 10 years old — meaning in 2026, vehicles from model year 2016 or earlier would qualify. This exemption applies to the full sale price of qualifying vehicles, regardless of whether the buyer is purchasing from a dealership or a private seller.
Votes
Motion: Favorable Recommendation
Documents
Floor Debates
Committee Hearings
Subjects
Action History22
House/ filed
House file for bills not passed
House/ strike enacting clause
Clerk of the House
House/ held
House Docket Clerk
House/ passed 3rd reading
Senate Secretary
House/ 3rd reading
House 3rd Reading Calendar for House bills
Last updated Mar 26, 2026, 9:39 PM