R865-19S-116. Items that Constitute Sports or Recreational Equipment Pursuant to Utah Code Ann. Section 59-12-102  


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  • "Sports or recreational equipment" includes:

    A. ballet and tap shoes;

    B. cleated or spiked athletic shoes;

    C. gloves, including:

    (i) baseball gloves;

    (ii) bowling gloves;

    (iii) boxing gloves;

    (iv) hockey gloves; and

    (v) golf gloves;

    D. goggles;

    E. hand and elbow guards;

    F. life preservers and vests;

    G. mouth guards;

    H. roller skates and ice skates;

    I. shin guards;

    J. shoulder pads;

    K. ski boots;

    L. waders; and

    M. wetsuits and fins.