Payment of the Boating Grant Tax, as created in Section 59-34-102, under this chapter is not required for:
(1) a vessel owned by a government entity and being operated within the scope of the government entity's duties;
(2) a vessel that:
(a) is already covered by a valid registration issued by vessel's nonresident owner's resident state; and
(b) has not been within the state of Utah in excess of 60 days of the calendar year;
(3) a vessel from a country other than the United States temporarily using the waters of this state; or
(4) a ship's lifeboat.