§ 59-34-103. Exemptions.

Payment of the Boating Grant Tax, as created in Section 59-34-102, under this chapter is not required for: (1) a vessel owned by a government entity and being operated within the scope of the government entity's duties; (2) a vessel that: (a) is already covered by a valid registration issued by vessel's nonresident owner's resident state; and (b) has not been within the state of Utah in excess of 60 days of the calendar year; (3) a vessel from a country other than the United States temporarily using the waters of this state; or (4) a ship's lifeboat.