Utah Utah

Utah

Standard rate

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.

Merchant thresholds by state

Marketplace thresholds by state

The special rules are applicable for 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:

Sales tax payment and filing date:

Annual filerif 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.