Burglary is generally the unlawful entry of a building or structure to commit a felony criminal offense (crime), theft, or assault. The definition of burglary varies from state to state (and in the federal system), and some states have different degrees of severity of the burglary offense, depending on the nature of the unlawful entry (type of building or structure), the intended purpose, and the illegal action taken by the defendant once inside the building or structure. In some states, breaking into an automobile, a coin-operated machine, or an ATM (automated teller machine) with the intent to commit a theft may also constitute the crime of burglary.

A defendant generally commits the offense of burglary of a building or habitation (1) by entering a private habitation or any part of a building that was not open to the public, (2) without the consent of the owner, and (3) with the intent to commit a felony, theft, or assault.

A defendant may also commit the offense of burglary of a building or habitation by entering with consent, but remaining hidden with the intent to commit a felony, theft, or assault—or entering with consent and attempting to commit a felony, theft, or assault, or actually committing a felony, theft, or assault.

Some states make a distinction between burglary of a habitation (a place used for overnight accommodations) and burglary of a building that is not a habitation (home). Burglary of a habitation is usually treated as a more serious offense with greater penalties.

In Utah, burglary is defined under Utah Code § 76-6-202 and § 76-6-203. The law distinguishes between burglary of a dwelling and burglary of a non-dwelling. Burglary of a dwelling is considered a second-degree felony and involves unlawfully entering or remaining in a place used for habitation with the intent to commit a felony, theft, or assault. Burglary of a non-dwelling, which could be any building or structure not designed for overnight accommodation, is classified as a third-degree felony if the intent to commit a felony, theft, or assault is present. Additionally, Utah law recognizes the offense of 'burglary of a vehicle,' which is a class A misdemeanor, under Utah Code § 76-6-204, when someone unlawfully enters a vehicle with intent to commit a felony or theft. The severity of the punishment for burglary in Utah depends on the type of structure involved and the nature of the crime intended or committed within.