Utah taxes a private-party used car sale at the sales tax rate for the address where you register the car, and you pay it to the DMV when you title it, not to the seller. The tax is based on the net price on a signed bill of sale. Without one, the DMV taxes you on its own "fair market value" figure, which is usually the bigger number. Selling between family members doesn't get you out of it, and a trade-in only counts if it's a vehicle swapped in the same deal. By my read of the Tax Commission's 2026 rate chart, as of Oct 19, 2026, the rate on a car runs from 6.35% to about 8.25% depending on where you live.
I went through the Utah DMV's buyer and fee pages, Tax Commission Publication 5 (revised July 2026) and its 2026 rate charts on Oct 19, 2026. The title steps are in our Utah title transfer guide. This one is about what you'll actually owe.
Bill of sale or the DMV's number
The DMV says the bill of sale is what documents the price for tax. It should list the price, any trade-in and its value, and be signed, in ink, not pencil. The state's TC-843 form works, but a handwritten one is fine if it has everything.
No bill of sale, or one missing the details, and the DMV calculates tax on "fair market value," based on depreciated cost new under Utah Code 59-2-102. You can fight that number. At your own expense, you can get a certified appraisal from a licensed, bonded Utah dealer or an authorized insurance adjusting firm, and the DMV charges tax on the lowest of fair market value, the appraisal or an acceptable bill of sale. If you paid less because the car needs a transmission, that appraisal is worth getting.
Please don't write $500 on a bill of sale for a $9,000 car. The DMV fee page says underreporting can lead to an audit for the extra tax, penalty and interest, and a fraud penalty of 100% of the tax or $500, whichever is greater.
Which rate applies
For a private sale, the rate follows your registration address. The statewide base is 4.85% (4.70% state plus 0.15% for Medicaid expansion), plus 1% local and 0.25% county option everywhere, then local transit and other taxes on top. The Tax Commission's 2026 chart lists Beaver County at 6.35%, St. George at 6.75% and Provo at 7.45%.
Some chart totals overstate what you'll pay on a car. Publication 5 says vehicle sales are exempt from the resort communities tax and the correctional facility tax. Salt Lake City's chart total of 8.45% includes a 0.50% correctional facility tax, and Park City's 9.55% includes resort taxes, so the vehicle rate in those places is lower than the headline number. I'd use the DMV's Fee Estimator to get the exact figure instead of guessing from the chart.
A worked example
You buy a 2016 car for $10,000 from someone in Provo and register it at your Provo address. At 7.45%, the sales tax is $745. Then come the registration-side charges: the uniform age-based fee for a 2015-2017 passenger car is $50 for 2026, plus the regular registration fee, a $2.50 driver education fee, a $1 uninsured motorist identification fee, and in some counties, including Salt Lake, Davis, Utah and Weber, a $10 corridor preservation fee. The age-based fee drops to $10 for 2014 and older cars, and it's $150 for 2024-2026 models.
Family sales, loan payoffs and trade-ins
The DMV says it plainly: Utah has no sales tax exemption for family-to-family vehicle purchases. Publication 5 adds that if you pay off a family member's loan and become the new owner, the payoff amount is taxable. "Buying" your mom's car for the balance on her loan is a taxable sale.
Trade-ins are narrow. The vehicle you trade has to be titled to you, the trade has to be vehicle-for-vehicle, and Publication 5 says it has to be a single transaction between two parties, documented in the same contract and paperwork. Trading a boat, a TV or labor doesn't reduce the price.
Buying out of state or moving in
A Utah resident who buys a car in another state pays Utah use tax when titling it here, with credit for sales tax properly paid to the other state. Someone who bought and paid tax in their home state before moving generally doesn't owe Utah again, and new residents have 60 days to register.
The title, and the car
Utah law gives a seller 48 hours to hand over the title, but the DMV itself says it's smarter to get the title when you pay, or wait to pay. Its online person-to-person transfer service collects the tax and fees when you apply.
Before paying anything, run the VIN through NMVTIS for title brands and buy a CARFAX report or AutoCheck. If a salvage or rebuilt brand turns up, read our Utah salvage and rebuilt title rules, and our used car sales tax overview compares Utah with other states.
On cost: CarVins is a licensed CARFAX and AutoCheck reseller, not tied to either company or to the Utah DMV. Around mid October 2026, a single report was about $5.50 as a guest or $4.50 as a member, and both together about $6.75. Going straight to the source costs about $39.99 to $44.99. The checkout total is the one that counts.
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