There is no family exemption in Utah. Buying a car from your parent is fully taxable, and even paying off a relative’s loan to take over the car makes that payoff taxable. Vehicles are exempt from the resort community tax, which trims the rate in ski towns. Underreporting the price can bring a penalty of 100 percent of the tax.
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Sources
Statute: Utah Code § 59-12-103
Utah DMV, Registration Taxes and Fees “The sales tax rate is calculated for the locality where the vehicle was purchased (if purchased from a dealer) or the locality tax rate where the vehicle will be registered. ... Utah does not have a sales tax exemption for family-to-family vehicle purchases.”
Utah State Tax Commission Publication 5 “sales of motor vehicles, aircraft, watercraft, modular homes, manufactured homes and mobile homes, are exempt from the resort communities tax and the correctional facility tax.”
Last verified: September 21, 2026.
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Estimates only. Your dealer or the state issues the final bill, and exemptions can change what you owe. This page does not collect or store anything you enter.