state tax question

Del:
While tax enforcement can vary from state to state - you should be OK with Utah as long as the glider isn't used, stored or tied down in Utah. There are legal/constitutional limits on a state's ability to tax an item that is (and always was) outside of it's territory and the mere fact that a Utah resident owns it is not likely to be enough to tax it if it was never in Utah. By way of illustration, if you owned a piece of real estate in AZ it's not likely that Utah could tax it. Just keep it out of Utah.
ROY