Utah Code § 4-10-110

(1) A wholesaler or retailer may sell bedding, upholstered furniture, quilted clothing, or prefabricated filling if it is properly tagged, stamped, or stenciled under Section 4-10-107 or 4-10-109. (2) Notwithstanding the requirements of Section 4-10-107, a retailer who sells used bedding or upholstered furniture shall: (a) attach a secondhand material tag to each used article before sale; or (b) clearly display a disclosure statement as provided in Subsection (3). (3) The disclosure statement required under Subsection (2)(b) shall: (a) state "ALL BEDDING AND UPHOLSTERED FURNITURE OFFERED FOR SALE IN THIS ESTABLISHMENT ARE SECONDHAND UNLESS SPECIFICALLY LABELED AS NEW"; (b) be printed: (i) in black capital letters using Arial, Calibri, Cambria, or Times New Roman in no smaller than 48-point font; and (ii) on bright yellow paper, at least 8.5 inches by 6.5 inches in size; and (c) be displayed at each public entrance and checkstand at each retail location. (4) Possession of an article by a person who regularly engages in the manufacture, repair, wholesale, or supply of such articles is presumptive evidence of intent to sell. (5) (a) A person who repairs "owner's own material" shall immediately upon its receipt attach an owner's material tag to the article. (b) The tag shall remain attached to the article until it is actually in the process of repair and shall be reattached upon completion of repair.