Materials for real property construction in a state not allowing credit for Utah tax. However, these transactions are taxable to the extent that the other state allows credit for Utah tax against that state s tax. Back to top Room and trailer space rentals for more than 30 consecutive days. Back to top Professional services by accountants, doctors, lawyers, etc. Back to top Trades or exchanges of tangible personal property for other tangible personal property.
Special provisions apply to trades of vehicles.
Back to top Legal tender and certain gold, silver, and platinum items. Back to top Parts and equipment installed in aircraft operated by common carriers in interstate or foreign commerce. Back to top Sales of food paid with federal food stamps or WIC coupons. Back to top Sales or leases of vehicles to an authorized carrier . Back to top Forty-five percent of the sales price of a new manufactured home and 100 percent of the sales price of a used manufactured home.