Utah

Provinces
Utah
Provinces
Utah
About
Utah
About
Utah
Utah
Utah

Standard rate

Utah has a combined state sales tax rate of 4.85%. However, local taxes can increase the total rate, resulting in a combined rate that typically ranges between 6.1% and 8.7%, depending on the location.

Reduced rate

Utah does not have widely applied reduced sales tax rates, but it offers certain exemptions, such as a reduced tax rate on grocery food at 3%.

Sales of tax-free products and services

  • Prescription medications;
  • Groceries (with reduced rates);
  • Medical devices like wheelchairs, crutches, and hearing aids;
  • Professional services, such as legal or medical services.

Who is obliged to register sales tax in Utah?

Utah now requires remote sellers to register, collect, and pay sales tax if, in either the previous or the current calendar year, certain thresholds are met.
Standard rate 4.85% Reduced rate 3% Threshold $100,000
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Threshold

Beginning January 1, 2019, Utah requires remote sellers to collect and remit sales tax if they exceed $100,000 in gross sales or conduct 200 or more transactions in the state. This threshold applies equally to goods and digital services, with no separate rules for digital products. Merchant thresholds by state Marketplace thresholds by state The special rules are applicable to the SAAS business. Software as Service Tax Thresholds by state.

Online Marketplaces

Since October 1, 2019, marketplace facilitators like Amazon and eBay are required to collect and remit sales tax on behalf of sellers using their platforms. Sellers using these platforms do not need to register separately if their sales are fully conducted through a compliant marketplace.

Registration procedure

Remote sellers can register for a Utah sales tax license using any of the following methods:
  • Use the Taxpayer Access Point via the website;
  • Send paper from-69 via mail or fax;
  • Register for Streamlined Sales Tax member states

Sales tax payment and filing date

Annual filer – if annual sales and use tax liability of a remote seller of $1,000 or less. The return and payment are due by January 31. Quarterly filer – if annual sales and use tax liability of a remote seller of $1,001 to $50,000. The return and payment are due by the last day of the month following the end of the period. Monthly filer – if annual sales and use tax liability of a remote seller of $50,000 to $96,000. The return and payment are due by the last day of the month following every monthly period.

Penalty and interest

Remote sellers will be charged penalties for filing or paying late. Monthly filers will lose their seller discount if they file or pay late.

Utah Sales Tax Holiday

Utah does not currently have any sales tax holidays.
October 14, 2024 151
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