IFTA Vehicle Exemptions

Exemptions





Jurisdiction:      Utah                                                                                                                                    Year of Report:    2017

Distance Exemptions:  Yes
Comments: Miles travelled on Private or Class "D" roads are exempt. This includes roads that are not built or maintained by state or public funds. Fuel consumed travelling exempt mileage is subject to sales tax.
Off highway:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Per Utah code, "highway" means the entire width between property lines of every way or place of whatever nature when any part of it is open to the public. as a matter of right, for purposes of vehicular traffic. Fuel used in a vehicle off-highway must be accounted for and declared on the IFTA return per the IFTA agreement. Fuel consumed travelling exempt mileage is subject to sales tax.
Forest Roads:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Private or Class "D" roads are exempt.
Agriculture Roads:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Private or Class "D" roads are exempt.
Private Roads:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Private or Class "D" roads are exempt.
Federal Property:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Private or Class "D" roads are exempt.
Turn-pike Miles:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Trip Permit:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: