They will credit the amount towards what you owe Utah & calculate the balance due if any. Had to do this with a work vehicle purchased from a dealership in another state (not CA) that required sales tax payment to them.

“Sales of goods purchased in another state and brought into Utah by a resident of Utah or to be used to conduct business in Utah are subject to Utah sales and use tax to the extent they have not already been taxed in another state.”

https://tax.utah.gov/sales#:~:text=Sales%20of%20goods%20purchased%20in,been%20taxed%20in%20another%20state.