Utah's

92 sales tax exemptions

Estimated Estimated
Year quality of data amount of yearly
Description of sales tax exemption enacted for estimate tax lost
Aviation, motor, special fuels (jet, gas,
1957 Good $182,000,000
diesel, etc.)
Machinery, equipment, or parts to
manufacturers and others (three-year
economic life) 1985 Fair $122,077,000
Prescription drugs, syringes, and stoma
1976 Fair $68,120,000
supplies
State and local government purchases
1933 Fair $46,000,000
except for certain construction materials
Certain products primarily used in
farming operations 1979 Good $43,000,000
Product purchased for resale in its
original form or as a component part of a 1937 Poor $31,000,000
manufactured good
Natural gas, electricity, coal, fuel oil, and
1996 Fair $27,000,000
other fuels for industrial use
Non-returnable containers, labels, and
1969 Fair
casings used for packaging goods $17,000,000
Isolated and occasional sales if not
Poor $9,703,000
regularly engaged in business
Hay 1995 Good $9,209,000
Intrastate telecommunications services
or fuel used in compound for a taxable 1933 Poor $9,000,000
service
Pollution control equipment 1973 Good $7,700,000
Certain products used by a steel mill
purchased by or for a 2006 Fair $7,390,000
telecommunications service provider
Semiconductor fabricating, processing,
2001 Fair $7,000,000
research, or development materials
Sales to and by religious or charitable
organizations (administered as refund if 1933 Fair $5,890,000
sale is less than $1,000)
Food stamp purchases Good $5,492,000
Machinery, equipment, or parts used in
2012 Fair $4,900,000
qualified research (three-year life)
Prosthetic device (prescribed or
$4,000,000
purchased by medical facility)
Non-resident vehicle that is not
registered or used in the state except 1957 Poor $2,638,000
under specified circumstances
Vehicle trade-ins and other trades as
Poor $2,600,000
part payment for a purchase
Newspapers or newspaper subscriptions 1937 Poor $2,386,000
Exclusive sale of seasonal crops and
plants if sold during the harvest season 1937 Poor $2,300,000
by the producer
Admissions to college athletic events 1998 Fair $2,265,000
Machinery, equipment, etc. purchased by
2018 Fair
a refinery and used in a specified activity $2,135,100
Vending machine food sold for $1 or less
Fair $2,135,000
under certain circumstances
Pawnbroker repurchases or redemptions Poor $2,113,000
Short-term lodging consumable 2013 Fair $2,089,000
Primarily unassisted cleaning of property
1975 Fair $1,683,000
(coin operated laundry, etc.)
Use of coin operated amusement device Fair $1,514,000
Vehicle or products installed on a vehicle
1995 Poor $1,497,000
by an authorized carrier
Fuel sold to a common carrier that is a
2008 Fair $1,316,000
railroad and used in a locomotive engine
Address list or database used to send
2005 Poor $1,300,000
direct mail
45% of a new and 100% of a used
manufactured home (based on sales 1995 Fair $1,214,000
price)
Machinery, equipment, parts, and
materials to a drilling equipment 2015 Good $1,200,000
manufacturer
Certain equipment under certain
aerospace or electronics contracts with
the federal government. 1986 Poor $948,000
Certain machinery, equipment, etc. for or
by a waste energy production facility
Poor $903,000
institution, or school (not available to
general public
Prescribed durable medical equipment
Fair $722,000
for home use
Certain food or alcohol served by a
Poor $689,000
hospital or nursing home to a patient
Aircraft parts and equipment sold by the
manufacturer for installation in certain
aircraft 1984 Fair $600,000
Molten magnesium 2015 Fair $600,000
Machinery or equipment purchased by
the film industry and used to produce 1981 Poor $541,000
certain media
Products used in the research and
development of alternative energy 2006 Poor $500,000
technology
Database access (viewing or retrieval of
2013 Poor $476,000
information)
Prescribed mobility enhancing
Fair $460,000
equipment
WIC purchases Good $457,000
Ski resort equipment and parts 1996 Fair $449,000
Products to an aircraft repair provider if
used to repair aircraft not registered in 2010 Poor $368,000
Utah
Certain products used by a steel mill 1987 Fair $317,000
Food and alcoholic beverages to a
commercial airline for in-flight
consumption 1983 Poor $306,000
Building materials shipped out of state
1989 Poor $303,000
and incorporated into real property
Amusement and recreation machinery or
equipment (three-year life; business 2013 Fair $199,000
must charge fee to use)
Sales relating to schools and fundraising 1995 Poor $151,000
Electricity to ski resorts for lifts 1996 Fair $151,000
Non-resident boat that is not registered
or used in the state except under 1988 Poor $129,000
specified circumstances
Textbooks purchased by a student (not
including a college book store; seller 2011 Fair $109,000
sales primarily textbooks)
Commercials, films, and other
audio/video sold to broadcasters and
others 1981 Poor $64,000
Machinery, equipment, or parts used for
electronic financial payment services 2013 Fair $46,000
(three-year life)
Fuel cell 2013 Fair $34,000
Copies and publications by a
1997 Poor $23,000
government entity
Sales of goods and services at a
National Guard morale, welfare, and 2014 Good $20,000
recreation facility
Product used in preparation of food if
seller and purchaser are the same (seller 2013 Poor $11,000
already paid sales tax)
Municipal taxes or fees levied on
purchaser for enhanced level of 2011 Fair $9,000
municipal service
Car wash that does not include cleaning
2018 Fair $8,400
the interior of the vehicle
Sales to or by Heber Creeper Railroad 2010 Fair $6,000
Products sold by a commercial airline
Poor $5,000
during a flight for in-flight consumption
Product stored in the state for resale 1937 Poor
Product for which sales tax was paid to
another state (must pay difference if 1937 Poor
Utah tax is greater)
Telecommunications service for
purposes of providing 1990 Poor
telecommunications service
Aircraft manufactured in Utah 1990 Poor
Sales to or by a nonprofit that provides
1999 Poor
certain services to persons age 60+
Vehicles used for temporary sporting
2001 Poor
events
Hotel accommodations and services
2001
taxed by the Navajo Nation
Certain electricity produced from a new
2002 Poor
alternative energy source
Gold, silver, platinum (bars, coins, etc.;
not legal tender; content 50%+ gold, 2003 Poor
silver, or platinum)
Water in a pipe, conduit, ditch or
2003 Poor
reservoir
Certain machinery, equipment, etc. For
or by an alternative energy electricity 2004 Poor
production facility
Certain machinery, equipment, etc. for or
2004 Poor
by a waste energy production facility
Certain purchases for or by a facility that
produces fuel from alternative energy 2004 Poor
(must be installed on facility)
Business property purchased outside the
state and brought into the state after first 2007 Poor
use
Sales to a public transit district (includes
construction materials converted to real 2007 Poor
property)
Construction materials for Salt Lake
International Airport (material converted 2010 Poor
to real property only)
Construction materials for new airport in
2nd class county (material converted to 2010 Poor
real property only)
Construction materials for life science
research facility (material converted to 2012 Fair
real property only)
Business property temporarily brought
into the state by an out-of-state for 2014 Poor
disaster-related work
Machinery, equipment, or parts
purchased by certain data centers (one- 2016 Good
year economic life)
Machinery, equipment, or parts
2017 Fair
purchased by a automobile manufacturer
Equipment or parts to industrial gas
manufacturers to manufacture hydrogen 2017 Fair
(< three-year economic life)
Sale-leaseback transaction Poor
Product brought in by a nonresident for
use (product may not be used for Poor
business in the state)
Currency or coinage that is legal tender Poor
Prescribed disposable home medical
Poor
supplies
GRAND TOTAL $646,470,500
Source: Office of Legislative Research and General Counsel