UT · 2026 rates · statute-cited
Utah RV rental
sales tax, every line.
Utah state 6.1% (§ 59-12-103) + county/city 1-2.5% + 2.5% short-term motor vehicle rental tax (§ 59-12-1201). Off-road rentals (Moab) carry no extra state-level surcharge but BLM permits may apply. Effective combined rate: 7.6%. Marketplace facilitator law: PickRV collects + remits, you don't file separately.
The rate stack
WORKED EXAMPLE — 5 NIGHTS @ $145/NT
Optional coverage (carrier-quoted at checkout) + cleaning fee + service charge calculated separately. See full trip-cost calculator.
Disclosure: Rates current as of 2026-05-25. Verify with your state Department of Revenue before final launch.
Rates last reconciled against the cited statute on 2026-05-25. Not legal or tax advice.
Host side · Utah
Hosting in Utah — the legal floor and the practical ceiling
Every PickRV host listing in Utah signs into these statutory minimums. Numbers below are primary-sourced; statute citations are linked at the bottom of the section.
Income tax on net
4.50% flat
Applied to Schedule E net after maintenance + depreciation + insurance deductions.
Liability insurance floor
$25K / $65K / $15K
Commercial-rental status also requires full collision + comprehensive coverage.
Deposit hold
Up to 30 days after return
Utah Code §57-17-3 (deposit return timing analog)
Sales-tax permit
Required from day one
Utah requires a Sales and Use Tax license via the Utah State Tax Commission (Form TC-69) before collecting rental sales tax. Utah moved to a 4.5% flat individual income tax effective tax year 2025 (down from 4.65% in 2024). Combined state + local sales tax runs 6.1% (rural) to 9.05% (Park City + resort communities with Resort Communities Tax).
Worked example · Utah host at $48,000 net
Net rental income
$48,000
State income tax
$2,160
After-state
$45,840
Band: Flat 4.50% state income tax. Effective rate 4.50% on Schedule E net (after maintenance, insurance, depreciation, and commission paid to PickRV). Federal tax + self-employment tax apply separately and are not modeled here.
Interactive · Utah host projection
What your monthly net could look like
Move the sliders to your nightly rate and projected booked nights. The math chain uses real PickRV fees and Utah's actual income tax band. All numbers are projections, not guarantees.
$60 - $450 range
1 - 28 (default 10 — 60% occupancy on 200 listed days)
Commission
+15% markup
PickRV adds a 15% commission ON TOP of your base, baked into the price renters see — nothing is deducted from your base. Renters also pay a transparent 10% service fee shown before checkout (never a deduction from your payout).
Your gross (base take-home)
$175/night base × 10 nights
$1,750
PickRV commission (added on top — $0 from you)
$0 — the 15% commission is added ON TOP of your base for the renter, never withheld from you
$0
Insurance + maintenance reserve (10%)
Conservative reserve; actual varies by rig age + miles
−$175
Net before state tax
$1,575
Utah income tax (4.50%)
Flat 4.50% state income tax
−$71
Take-home (after Utah tax)
≈ $18,050/year before federal + self-employment tax
$1,504
Numbers are projections based on the values you set + the published PickRV fee schedule (PickRV adds a 15% commission on top of your base, baked into the price renters see; renters pay a transparent 10% service fee shown before checkout) + Utah's 2026 income tax brackets cited above. Federal income tax + self-employment tax (15.3% Social Security + Medicare on Schedule SE) apply on top and are not modeled here. Pre-LLC: zero verified bookings; this is a planning tool, not a revenue commitment. Projections are illustrative, not guarantees — the full set of assumptions is listed above.
What hosts get caught by
Zion-Mt Carmel Tunnel charges $15 escort permit for any RV wider than 7'10" or taller than 11'4" — and operates only 8 AM-4:30 PM
The 1.1-mile Zion-Mount Carmel Tunnel requires one-way ranger-managed traffic control for any vehicle wider than 7 feet 10 inches OR taller than 11 feet 4 inches. The $15 permit (good for two trips within 7 days) is on top of the park entrance fee, and the tunnel only opens for oversize vehicles 8 AM to 4:30 PM. Most Class A and Class C motorhomes exceed the width threshold. The Mighty 5 RV loop (Zion → Bryce → Capitol Reef → Arches → Canyonlands) on US-89/SR-9 forces this routing for almost every renter.
Primary source ↗(opens in new tab)Arches National Park timed-entry reservation system runs April 1 - October 31, 7 AM-4 PM — without one you cannot enter
Arches requires a $2 advance timed-entry reservation through Recreation.gov for any vehicle arriving between 7 AM and 4 PM, April 1 through October 31. Reservations open in 3-month rolling windows and routinely sell out within minutes for peak summer dates. Renters who try to drive in without a slot get turned around at the entrance. Hosts marketing the Mighty 5 loop must brief renters to book timed entries before the trip.
Primary source ↗(opens in new tab)Primary sources · 4 citationsShow
- Utah State Tax Commission — Individual Income Tax Rates ↗
Utah individual income tax is a 4.5% flat rate for tax year 2025 (down from 4.65% in 2024 via SB 71). Applies to all income levels.
- Utah State Tax Commission — Sales and Use Tax ↗
Utah state sales tax base 4.85% + local options + transient room/resort additions. Combined statewide rate range 6.1% (rural) to 9.05% (Park City Resort Communities Tax). Rental of tangible personal property including RVs is taxable.
- Utah DMV — Registration Fees ↗
Motorhome / RV annual registration uses age-based schedule ($44-$154/yr). Commercial registration scales by GVWR ($150-$1,300/yr). Uniform Age-Based Fee replaces older market-value model.
- NPS Zion — Zion-Mount Carmel Tunnel ↗
Vehicles wider than 7'10" or taller than 11'4" require $15 escort permit + only operate 8 AM-4:30 PM. Permit valid for two trips within 7 days.
Last verified: 2026-06-04. State law changes at budget cycle (typically Jan 1 / Jul 1). PickRV refreshes this dataset annually. Not legal or tax advice — consult a state-licensed CPA before high-volume operation.
Frequently asked
Do I owe Utah sales tax on an RV rental?+
Yes. Utah taxes RV rentals as either tangible-property sales (most states) or accommodation services. The combined effective rate is ~7.6%. PickRV collects and remits via the marketplace facilitator law, so you don't file separately.
What's the marketplace facilitator law in Utah?+
Utah's marketplace facilitator law (effective post-Wayfair) requires platforms like PickRV to collect and remit sales tax on behalf of owners and renters. Utah Code § 59-12-103 (general sales tax) · § 59-12-1201 (short-term motor vehicle rental tax — 2.5% additional).
Are there any per-day surcharges on Utah RV rentals?+
No per-day flat surcharge. Standard sales tax + local option only.
Can I get the tax refunded if I cancel?+
Yes. Per PickRV's cancellation policy (default flexible: full refund up to 48 hours before pickup), the entire tax-inclusive total auto-refunds. Owner-set strict cancellation may retain a portion of subtotal but state-collected tax is generally refunded per each state's rules if booking is voided.
Utah rules · last verified 2026-05-10
- · Tax: 8.60%
- · Min driver age: 18+ standard, 21+ Class A
- · Gravel roads: Allowed — no restriction
- · Generator quiet: 22:00-08:00
Ready to roll?
Utah is waiting.
Flat 15% commission · 48h free cancel. Owners + companies + tour operators all welcome.