Utah § 59-2-2002 - Recovery fee for rental of heavy equipment -- Commission study and report.

Full text of Utah Utah Code § 59-2-2002 — Recovery fee for rental of heavy equipment -- Commission study and report., with citation guidance and answers to common questions.

§ 59-2-2002. Recovery fee for rental of heavy equipment -- Commission study and report.

Effective 1/1/2026
59-2-2002. Recovery fee for rental of heavy equipment -- Commission study and report.

(1)	A qualified rental business may charge to a renter a fee in an amount equal to 1.5% of the rental charge for each item of heavy equipment rented in this state.

(2)

A recovery fee under Subsection (1):

(a)	shall be separately stated on the invoice or receipt for the rental transaction; and

(b)	is not subject to a sales and use tax under Chapter 12, Sales and Use Tax Act.

(3)	A qualified rental business may not charge a recovery fee to a renter that is a governmental entity as defined in Section 59-2-511.

(4)	Any amount of recovery fees collected by a qualified rental business during a calendar year shall be used as reimbursement for property taxes paid by the qualified rental business on heavy equipment in the same calendar year.

(5)

(a)

The commission shall:

(i)	in coordination with county assessors and the program manager, conduct a study to determine the need for adjustment to the rate authorized under Subsection (1) for purposes of property tax reimbursement; and

(ii)

on or before September 30, 2027, provide to the Revenue and Taxation Interim Committee an electronic report of the results of the study required under Subsection (5)(a)(i), including any recommendations, based on information received by the commission, for legislative changes to the rate authorized under Subsection (1).

(b)	Upon request by the commission, a county assessor or the program manager shall provide to the commission any information necessary to complete the study required under Subsection (5)(a)(i).

Amended by Chapter 274, 2026 General Session

Source: official Utah text · Last verified 2026-08-27

Frequently Asked Questions About Utah § 59-2-2002

What does Utah Code § 59-2-2002 cover?

Section 59-2-2002 ("Recovery fee for rental of heavy equipment -- Commission study and report.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-2-2002?

A common citation format is "Utah Code § 59-2-2002" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-2-2002 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Official text of § 59-2-2002 at the Utah source

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.