Utah Code Title 59. Revenue and Taxation § 59-12-214. Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically

(a) “Primary property location” means an address for tangible personal property or a product transferred electronically:

(b) “Primary property location” does not include an address described in Subsection (1)(a) if use of that address constitutes bad faith.

(2)(a) Except as provided in Subsection (2)(b) and notwithstanding Section 59-12-211, if a lease or rental of tangible personal property or a product transferred electronically that is subject to taxation under this part requires recurring periodic payments:

(b) If a transaction subject to taxation under this chapter involving a lease or rental of an aircraft or a motor vehicle, semitrailer, or trailer that is not transportation equipment as defined in Section 59-12-211 requires recurring periodic payments, the location of the transaction for a down payment and for each recurring periodic payment is the primary property location for each time period covered by the recurring periodic payment.

(a) tangible personal property or a product transferred electronically that is subject to taxation under this chapter; or

(b) an aircraft or a motor vehicle, semitrailer, or trailer that is:

(a) a lease or rental of tangible personal property or a product transferred electronically that is subject to taxation under this chapter on:

(b) the acquisition of tangible personal property or a product transferred electronically if that tangible personal property or product transferred electronically is: