Recent Utah legislation changed the taxability for non-residents who purchase property outside of the state and bring it into Utah for personal use. These items are no longer subject to use tax. To apply, the nonresident individual cannot live or work in Utah at the time of the purchase and must not use the property for business purposes. With the exception of boats which are registered outside of Utah, the first use of the property must occur outside of the state. The exemption is not available for leases or rentals of property. (H.B. 34, Laws 2007, effective July 1, 2007)