Standard rate
The standard rate VAT in Utah is 4.85%.
Who is obliged to register sales tax
Any business that has a physical presence in Utah or meets the threshold must register and pay sales tax.
Threshold
- $100,000;
or
- 200 separate transactions.
Marketplace thresholds by state
The special rules are applicable to the SAAS business.
Software as Service Tax Thresholds by state.
Online Marketplaces
Marketplace facilitators that have Utah nexus for their facilitated sales should have a Utah sales tax license and collect, report, and pay sales tax on facilitated sales.
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.