Utah tax commission outlines confusing stack of vintage-vehicle rules; committee opens file to simplify

Jason Gardner, deputy executive director of the Utah State Tax Commission, told the Transportation Interim Committee that Utah statute defines a “vintage vehicle” as a motor vehicle or motorcycle 30 years old or older primarily used as a collector’s item and not for daily transportation. Gardner said owners must sign an affidavit under penalty of perjury that the vehicle is used only for club activities, exhibitions, tours, parades, occasional transportation and that the vehicle is safe for highway operation. The commission’s presentation showed layers of statutory dates and administrative rules that create inconsistent outcomes and enforcement challenges toward emissions exemptions, license-plate privileges and registration fees. Gardner explained the interaction of three separate age markers: 30 years…