Section R865-19S-98 - Sales and Use Tax Exemption for Vehicles, Off-highway Vehicles, and Boats Required to be Registered, and Boat Trailers and Outboard Motors Pursuant to Utah Code Ann. Section 59-12-104(1) "Use" means mooring, slipping, and dry storage as well as the actual operation of vehicles.(2) An owner of a vehicle described in Subsections 59-12-104(9) or (31) may continue to qualify for the exemption provided by that section if use of the vehicle in this state is infrequent, occasional, and nonbusiness in nature.(3) A vehicle is deemed not used in this state beyond the necessity of transporting it to the borders of this state if the vehicle is:(a) inspected in this state; or(b) tested for functionality in this state.Utah Admin. Code R865-19S-98