Utah Exempts Common Carrier Transportation

Effective July, 2006, Utah exempts from sales and use tax any amounts paid for transportation by a common carrier. Common carrier is defined as “a person engaged in the business of transporting passengers, freight, merchandise, or other property for hire within this state”. Certain exclusions to this definition apply. (Ch. 182, H.B. 52, Laws 2006)

Posted on February 14, 2007