Original Equipment Manufacturer (OEM): Jan. 2014 – Dec. 2014 Clean Fuel Vehicle Tax Credit Rules

Original Equipment Manufacturer (OEM) Compressed Natural Gas Vehicles

Taxpayers may claim a non refundable tax credit of thirty-five percent of the vehicle’s purchase price minus any grant received, up to $2,500 per vehicle registered in Utah if:

  • it is fueled by natural gas;
  • it meets the clean fuel vehicle standards in the Clean Air Act; and
  • a previous owner did not take the same credit.

Required Documentation

  • A copy of the motor vehicle’s window sticker, which includes its Vehicle Identification Number (VIN), or equivalent manufacturer’s documentation showing that the motor vehicle is an OEM Compressed Natural Gas vehicle; or,
  • a signed statement by an Automotive Service Excellence (ASE)-certified technician that includes the vehicle identification number (VIN), the technician’s ASE certification number, and states that the motor vehicle is an eligible OEM vehicle;
  • an original or copy of the purchase order, customer invoice, or receipt that includes:
    • the name of the taxpayer seeking the credit, the name of the seller of the motor vehicle;
    • the VIN;
    • purchase date; and,
    • price of the motor vehicle; and,
  • a copy of the current Utah vehicle registration in the name of the taxpayer seeking the credit.

Proof of purchase requirements for OEM vehicles can be found in R307-121-3.