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.
- 200 separate transactions.
Merchant thresholds by state
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.
Remote sellers can register for a Utah sales tax license using any of the following methods:
- Use Taxpayer Access Point via the website.
- Send paper formTC-69 via mail or fax .
- Register for Streamlined Sales Tax member states – sstregister.org.
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.