Utah Code Ann. § 41-3-503 – Special plates -- Issuance.

(1) Subject to the provisions of Subsections (3), (4), and (5), the division may issue special plates under Section 41-3-501 as necessary to conduct the business of the dealer, dismantler, manufacturer, remanufacturer, or transporter applying for the plates.
(2) Each plate issued shall contain a number or symbol distinguishing it from every other plate.
(3) Except as provided under Subsection (4), the division may issue two special dealer plates to each dealer licensed under this chapter plus one additional special dealer plate for every 25 motor vehicles sold by the dealer each year.
(4) A dealer licensed under this chapter who does not sell at least three new or used motor vehicles in any 12-month period may not be issued or have renewed any special dealer plates.
(5) The division shall determine, at least annually, the number of special dealer plates to be issued or renewed to each dealer prior to issuing or renewing any special dealer plates. In determining the number of special plates to be issued to a dealer, the division shall use the past motor vehicle sales history of the dealer. If no sales history is available, the division may use generally accepted motor vehicle sales projections based on:
1. (a) written forecasts submitted by the dealer to motor vehicle manufacturers, financial institutions, or bonding and insurance companies;
2. (b) the dealer's inventory of motor vehicles available for sale; or
3. (c) written verification of credit extended to the dealer by financial institutions for financing the dealer's inventory of motor vehicles available for sale.
(6)
1. (a) The division may recall, redesign, and reissue special plates under this part, as needed to administer the provisions of this title.
2. (b) All special plates shall be designed in conformity with Sections 41-1a-401, 41-1a-402, and 41-1a-403.