59-12-213 - Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft. - Utah Statutes

59-12-213. Location of a transaction involving a sale of aircraft, a manufacturedhome, a mobile home, a modular home, a motor vehicle, or watercraft.
(1) (a) Except as provided in Subsection (1)(b) or (4), the location of a sale of thefollowing tangible personal property is determined as provided in this section:
(i) aircraft;
(ii) a manufactured home;
(iii) a mobile home;
(iv) a modular home;
(v) a motor vehicle; or
(vi) watercraft.
(b) The location of the sale of tangible personal property described in Subsection (1)(a) isdetermined in accordance with Sections 59-12-211 and 59-12-212 if the tangible personalproperty described in Subsection (1)(a) is transportation equipment as defined in Section59-12-211.
(2) If an item of tangible personal property described in Subsection (1)(a) is sold by adealer of that tangible personal property, the location of the sale of that tangible personalproperty is the business location of the dealer.
(3) If an item of tangible personal property described in Subsection (1)(a) is sold by aperson other than a dealer of that tangible personal property, the location of the sale of thattangible personal property is:
(a) if the tangible personal property is required to be registered with the state before thetangible personal property is used on a public highway, on a public waterway, on public land, orin the air, the location of the street address at which the tangible personal property is registered;or
(b) if the tangible personal property is not required to be registered as provided inSubsection (3)(a), the location of the street address at which the purchaser of the tangiblepersonal property resides.
(4) This section does not apply to the lease or rental of tangible personal propertydescribed in Subsection (1)(a).

Enacted by Chapter 384, 2008 General Session