Utah Code § 59-31-301

(1) A tax is imposed on a specialized product at a rate of 5.3% multiplied by the retail price.

(2) (a) Except as provided in Subsection (2)(c), a retailer shall collect the tax imposed under Subsection (1) from a consumer at the time the specialized product is sold. (b) A consumer that purchases or receives an untaxed specialized product shall pay the tax at the time the specialized product is first received in this state. (c) A retailer may elect not to collect the tax described in Subsection (2)(a) only if the retailer: (i) is located outside of the state; and (ii) does not meet the requirements of Subsection 59-12-107(2)(c).