Utah Sales Tax Guide 2024: Compliance, Rates, and Regulations for Businesses — Numeral (2024)

Table of Contents
Utah sales tax at a glance Utah sales tax rates & calculations in 2023 List of local sales tax rates in Utah Recent sales tax changes in Utah FAQs Sales tax nexus in Utah FAQs Sales tax exemptions in Utah FAQs Excise & discretionary taxes Excise taxes in Utah (alcohol, tobacco, gasoline, fuel, marijuana) Food and beverage tax in Utah Remote sellers in Utah Prepaid sales tax rates for fuel products in Utah Discretionary taxes in Utah (local sales taxes) Collecting sales tax in Utah How to collect sales tax in Utah if you are not based in Utah (Out-of-State) Should you collect sales tax on shipping charges in Utah? Filing & paying sales taxes Sales tax return filing schedule and due dates in Utah Filing penalties in Utah When are returns due in Utah? FAQs Audit & appeals process Utah sales tax audit process What to expect during the audit After the audit – Appealing the results Sales tax registration How to register for sales tax in Utah Registration requirements for online sellers in Utah Cost of registration for a Utah sales tax license Agencies to register within Utah More information Utah sales tax at a glance Utah sales tax rates & calculations in 2023 List of local sales tax rates in Utah Recent sales tax changes in Utah FAQs Sales tax nexus in Utah FAQs Sales tax exemptions in Utah FAQs Excise & discretionary taxes Excise taxes in Utah (alcohol, tobacco, gasoline, fuel, marijuana) Food and beverage tax in Utah Remote sellers in Utah Prepaid sales tax rates for fuel products in Utah Discretionary taxes in Utah (local sales taxes) Collecting sales tax in Utah How to collect sales tax in Utah if you are not based in Utah (Out-of-State) Should you collect sales tax on shipping charges in Utah? Filing & paying sales taxes Sales tax return filing schedule and due dates in Utah Filing penalties in Utah When are returns due in Utah? FAQs Audit & appeals process Utah sales tax audit process What to expect during the audit After the audit – Appealing the results Sales tax registration How to register for sales tax in Utah Registration requirements for online sellers in Utah Cost of registration for a Utah sales tax license Agencies to register within Utah More information Do your sales tax right with CPA-approved advice, tips, and important updates every week. FAQs

This guide provides an overview of Utah's sales tax laws, rates, registration requirements, filing procedures, and more for businesses making taxable sales in the state. We'll cover everything you need to know to properly collect, file, and remit Utah sales tax.

Utah sales tax at a glance

State taxing authority Utah State Tax Commission
Utah base sales tax rate 4.85%
Local tax rates 0 - 4%
2023 Utah sales tax rate 4.85% - 8.85%
Tax threshold $100,000 or 200 transactions
Website tax.utah.gov
Tax Line 800-662-4335

Utah sales tax rates & calculations in 2023

The Utah sales tax rate in 2023 is 4.85% to 8.85%. This comprises a base rate of 4.85% plus a mandatory local rate of 0% to 4%. Depending on the local sales tax jurisdiction, the total tax rate can be as high as 8.85%.

List of local sales tax rates in Utah

You can look up the full table of sales tax rates in each city and county in Utah. Here’s a snippet of the same.

City Sales Tax Rate
Salt Lake City 7.75%
Provo 7.25%
Orem 7.25%
Ogden 7.25%
St. George 6.75%

Recent sales tax changes in Utah

Several counties and cities in Utah have enacted new or updated sales tax rates effective October 1, 2023:

  • Box Elder, Garfield, Kane, Iron, Juab, Piute, and Wayne Counties have enacted a 0.25% mass transit or transportation sales tax.
  • Bicknell has increased its highways tax by 0.30% to 1.60%.
  • Alta has enacted a 1.60% resort tax.
  • Willard has enacted a 1.0% transient room tax.
  • Lake Point City has enacted a 1.0% transient room tax.
  • American Fork has enacted a 1.0% transient room tax.
  • Piute County has enacted a 3.0% and 4.0% leasing tax.
  • Wasatch County has enacted a 3.0%, 4.0%, and 7.0% leasing and off-highway vehicle tax.
  • Bicknell has increased its municipal energy tax to 6.0%.
  • Hooper has enacted a 6.0% municipal energy tax.

Businesses in these areas should be aware of these new rates when collecting and remitting sales tax. Check the Utah State Tax Commission website for details.

FAQs

How do you calculate Utah sales tax?

To calculate Utah sales tax, you can use the following formula:

Sales tax = (base rate + local rate) * purchase price

For instance, if the base rate is 4.85%, the local rate is 1.60%, and the purchase price is $100, then the sales tax would be $6.45.

What are the penalties for not paying Utah sales tax?

Penalties for not paying Utah sales tax can include fines of 10% of the unpaid tax for each 30 day period the tax is not paid. Interest charges may also apply.

What’s the difference between destination-based and origin-based sales tax states?

Destination-based states tax sales based on where the customer is located, while origin-based states tax sales based on where the seller is located.

Is the Utah sales tax destination-based or origin-based?

Utah is an origin-based sales tax state. Sellers collect tax based on the rate where their business is located.

Is Utah a streamlined sales tax state?

Yes, Utah is an associate member state of the Streamlined Sales and Use Tax Agreement (SSUTA) on October 1, 2012.

Sales tax nexus in Utah

Type of nexus Threshold
Physical presence nexus Any type of physical presence, such as:
Office, warehouse, or business location
Inventory storage
Employees or representatives
Trade show attendance
Economic nexus $100,000 in gross revenue or 200 or more separate transactions of taxable goods or services in Utah
Affiliate nexus Having ties to businesses or affiliates in Utah that facilitate sales or solicit business

FAQs

Do I need a Utah seller's permit if I’m only a wholesaler?

Wholesalers in Utah may need a seller's permit if they make any retail sales in addition to wholesale sales. Wholesale sales alone do not require a seller's permit.

Do I need a Utah seller's permit if I only sell temporarily in the state?

If you are making sales within Utah, even temporarily, you likely need a Utah seller's permit. The sales tax nexus thresholds apply regardless of how long you sell in the state.

Sales tax exemptions in Utah

  • Prescription drugs & medical supplies
  • Some agriculture supplies
  • Food purchased with SNAP benefits
  • Gasoline and special fuels
  • Most residential utilities

FAQs

Are groceries taxable in Utah?

Groceries are taxable in Utah at a reduced rate of 3%, unless purchased with SNAP benefits in which case they are exempt.

Is clothing taxable in Utah?

Yes, clothing is generally taxable at the full sales tax rate in Utah.

Are digital products taxable in Utah?

Yes, digitally delivered products like music, movies, ebooks, etc. are taxable in Utah.

Is software-as-a-service (SaaS) taxable in Utah?

Yes, regardless of the delivery method, SaaS is considered taxable in Utah.

Are services taxable in Utah?

Some services like repair, installation, and cleaning services are taxable in Utah. Professional services are generally not taxable.

Excise & discretionary taxes

The state of Utah also applies excise taxes on alcohol, tobacco, gasoline, and other items. Let’s look at them.

Excise taxes in Utah (alcohol, tobacco, gasoline, fuel, marijuana)

  • Alcohol: Utah levies excise of $0.41/gallon on beer. Rates for other spirits vary based on alcohol content.
  • Tobacco: Cigarettes are taxed at 8.5 cents per cigarette or $1.70 per pack of 20. Other tobacco products are taxed at 86% of the wholesale price.
  • Motor fuel: Gasoline is taxed at $0.345 per gallon.
  • Marijuana: Medical marijuana is exempt from taxes while recreational marijuana is not legal.

Food and beverage tax in Utah

Utah does not have a general sales tax on food and beverages. However, there are excise taxes on alcohol as noted above.

Remote sellers in Utah

Remote sellers with no physical presence in Utah may have economic nexus based on $100,000 in sales or 200 transactions. They must collect and remit state sales tax.

Prepaid sales tax rates for fuel products in Utah

The prepaid tax rates on motor fuel are the same as the regular excise tax rates listed above.

Discretionary taxes in Utah (local sales taxes)

Cities and counties in Utah can impose local option sales taxes. Rates vary by location from 0% to 4%.

Collecting sales tax in Utah

Let's look at the steps to collect sales tax in Utah now.

How to collect sales tax in Utah if you are not based in Utah (Out-of-State)

Even if you do not have a physical presence in Utah, you may still have economic nexus and be required to collect and remit sales tax.

  • Economic nexus thresholds are $100,000 in gross revenue or 200 transactions in Utah in the current or prior calendar year.
  • If you meet either threshold, you are considered to have nexus and must register for a Utah sales tax permit.
  • You can register online through the Utah State Tax Commission website.
  • Once registered, you must charge, collect, report, and remit Utah state and local sales taxes on sales delivered into the state.

Should you collect sales tax on shipping charges in Utah?

If shipping charges are separately stated on the invoice, they are not subject to Utah sales tax. If shipping is included in the sales price of a product, it is taxable.

Filing & paying sales taxes

Utah sales tax returns must be filed monthly, quarterly, or annually depending on the business's prior year sales tax liability.

Returns are filed online through the Utah State TaxExpress site or by paper if preferred. Collected sales tax must be remitted along with the return by the filing due date.

Sales tax return filing schedule and due dates in Utah

Utah sales tax returns are due monthly, quarterly or annually based on prior year liability:

  • $1,000 or less: Annual, due January 31
  • $1,001 - $50,000: Quarterly, due end of each quarter
  • $50,001 or more: Monthly, due end of each month

Monthly

Utah sellers with over $50,000 in annual sales tax liability must file monthly returns. Returns and payments are due by the last day of the month following the reporting period. For example, January sales tax is due by February 28th.

Period Due Date
January February 28
February March 31
March April 30
April May 31
May June 30
June July 31
July August 31
August September 30
September October 31
October November 30
November December 31
December January 31

Quarterly

Quarterly returns and payment are due on the last day of April, July, October, and January for the preceding calendar quarter.

Period Due date
Q1 (Jan - Mar) April 30
Q2 (Apr - Jun) July 31
Q3 (Jul - Sep) October 31
Q4 (Oct - Dec) January 31

Annual

Annual returns and payment must be filed by January 31st for the prior calendar year.

Period Due Date
January - December January 31

Late filing or payment results in penalties and loss of the timely filing discount. File $0 returns even for periods with no sales. Sellers may request to file monthly instead of quarterly/annually.

Filing penalties in Utah

Businesses that fail to file their Utah sales tax returns on time may be subject to penalties and interest.

  • For returns filed 1-15 days late, Utah charges a penalty of 5% of the unpaid tax.
  • For returns filed 16+ days late, the penalty is 10% of the unpaid tax.
  • Interest accrues on any unpaid tax from the original due date, at a rate of 5% for 2023.

When are returns due in Utah?

The due date for filing returns in Utah is the last day of the month following the period end date.

For example, if you file quarterly and the filing period ends on March 31, your return filing due date will be April 30.

For annual filing where the period ends on December 31, you can file your taxes by January 31.

FAQs

What are the Utah sales tax due dates?

Utah sales tax due dates vary by filing frequency. For monthly filers, returns are due by the last day of the following month. Quarterly returns are due April 30, July 31, October 31, and January 31. Annual returns are due January 31.

I didn’t collect any Utah sales tax during this period. Do I still need to file a return?

Yes, you still need to file a $0 sales tax return even if you didn't collect any sales tax. Failing to file returns can result in penalties and interest.

Can I get an extension on filing my Utah sales tax return?

Yes, you can request a filing extension from the Utah State Tax Commission. However, this does not extend the deadline for payment, only filing.

Can I amend a Utah sales tax return?

Yes, you can file an amended return in Utah to correct errors or omissions. You may owe additional tax, interest, and penalties when amending a return.

What is the penalty for filing and/or paying Utah sales tax late?

Utah has a 10% penalty for returns filed 16+ days late. Interest accrues on unpaid tax from the original due date at 5% for 2023. Total penalties and interest cannot exceed 10% of unpaid tax.

Audit & appeals process

The audit & appeals process is a series of steps a business must go through if audited by the Utah State Tax Commission. The process provides opportunities to contest audit findings.

Utah sales tax audit process

The Utah sales tax audit process is as follows:

  1. Auditor contacts business to schedule audit
  2. Opening conference held
  3. Auditor reviews records and tax returns
  4. Auditor issues assessment if discrepancies are found
  5. Businesses can informally appeal assessment
  6. Formal hearing if no agreement is reached
  7. Appeal to Utah District Court

At any time, the business can discuss concerns with the auditor or their supervisor to try to resolve issues.

What to expect during the audit

  • Questions about your business operations, recordkeeping, and tax compliance
  • Requests for sales records, exemption certificates, tax returns, and other documents
  • A tour of your business location(s)
  • Examination of your sales tax calculations, exemptions, tax charged to customers, etc.
  • Discussion of any discrepancies or unclear issues

Be prepared, responsive, and cooperative. Ask questions if you don't understand.

After the audit – Appealing the results

You can contest audit findings during the informal appeal period or file a formal petition after receiving the assessment. Benefits include:

  • Preventing additional tax, penalties, and interest owed
  • Resolving unclear issues to prevent future problems
  • Gaining a better understanding of Utah sales tax requirements

Try to resolve discrepancies informally if possible. Formal appeals can be time-consuming.

Sales tax registration

Here are the steps for registering for sales tax in Utah:

How to register for sales tax in Utah

To register for a Utah sales tax license, you have three options:

  1. Online - Visit tap.utah.gov and apply through the Taxpayer Access Point (TAP) system. This will register you only for state taxes.
  2. OneStop Business Registration - Visit osbr.utah.gov to register your business entity, tax accounts, licensing, and more through one portal.
  3. Paper Form - Fill out a paper Form TC-69 and submit it by mail or in person. This will register you only for tax types listed on the form.

You'll need to provide business information like ownership, EIN, address, estimated sales, etc. There is no fee to obtain a Utah sales tax license.

Sellers with past tax issues may need to resolve liabilities or post a bond before registering. Once registered, you must collect, report, and remit Utah sales tax.

Registration requirements for online sellers in Utah

If you are an online seller, you likely have economic nexus and must register if:

  • You have over $100,000 in Utah sales annually
  • You have over 200 Utah transactions annually
  • You may also have nexus through inventory storage, affiliates, or other means.

Cost of registration for a Utah sales tax license

There is no fee to register for a Utah sales tax license.

Agencies to register within Utah

You register for sales tax directly with the Utah State Tax Commission.

More information

For sales tax filing and appeals in Utah, contact:

  • Utah State Tax Commission
  • Phone: 800-662-4335
  • Website: tax.utah.gov

There you have it—a comprehensive guide on Utah's sales tax laws. Need help filing taxes for your ecommerce store? Get a demo with Numeral now.

Utah sales tax at a glance

State taxing authority Utah State Tax Commission
Utah base sales tax rate 4.85%
Local tax rates 0 - 4%
2023 Utah sales tax rate 4.85% - 8.85%
Tax threshold $100,000 or 200 transactions
Website tax.utah.gov
Tax Line 800-662-4335

Utah sales tax rates & calculations in 2023

The Utah sales tax rate in 2023 is 4.85% to 8.85%. This comprises a base rate of 4.85% plus a mandatory local rate of 0% to 4%. Depending on the local sales tax jurisdiction, the total tax rate can be as high as 8.85%.

List of local sales tax rates in Utah

You can look up the full table of sales tax rates in each city and county in Utah. Here’s a snippet of the same.

City Sales Tax Rate
Salt Lake City 7.75%
Provo 7.25%
Orem 7.25%
Ogden 7.25%
St. George 6.75%

Recent sales tax changes in Utah

Several counties and cities in Utah have enacted new or updated sales tax rates effective October 1, 2023:

  • Box Elder, Garfield, Kane, Iron, Juab, Piute, and Wayne Counties have enacted a 0.25% mass transit or transportation sales tax.
  • Bicknell has increased its highways tax by 0.30% to 1.60%.
  • Alta has enacted a 1.60% resort tax.
  • Willard has enacted a 1.0% transient room tax.
  • Lake Point City has enacted a 1.0% transient room tax.
  • American Fork has enacted a 1.0% transient room tax.
  • Piute County has enacted a 3.0% and 4.0% leasing tax.
  • Wasatch County has enacted a 3.0%, 4.0%, and 7.0% leasing and off-highway vehicle tax.
  • Bicknell has increased its municipal energy tax to 6.0%.
  • Hooper has enacted a 6.0% municipal energy tax.

Businesses in these areas should be aware of these new rates when collecting and remitting sales tax. Check the Utah State Tax Commission website for details.

FAQs

How do you calculate Utah sales tax?

To calculate Utah sales tax, you can use the following formula:

Sales tax = (base rate + local rate) * purchase price

For instance, if the base rate is 4.85%, the local rate is 1.60%, and the purchase price is $100, then the sales tax would be $6.45.

What are the penalties for not paying Utah sales tax?

Penalties for not paying Utah sales tax can include fines of 10% of the unpaid tax for each 30 day period the tax is not paid. Interest charges may also apply.

What’s the difference between destination-based and origin-based sales tax states?

Destination-based states tax sales based on where the customer is located, while origin-based states tax sales based on where the seller is located.

Is the Utah sales tax destination-based or origin-based?

Utah is an origin-based sales tax state. Sellers collect tax based on the rate where their business is located.

Is Utah a streamlined sales tax state?

Yes, Utah is an associate member state of the Streamlined Sales and Use Tax Agreement (SSUTA) on October 1, 2012.

Sales tax nexus in Utah

Type of nexus Threshold
Physical presence nexus Any type of physical presence, such as:
Office, warehouse, or business location
Inventory storage
Employees or representatives
Trade show attendance
Economic nexus $100,000 in gross revenue or 200 or more separate transactions of taxable goods or services in Utah
Affiliate nexus Having ties to businesses or affiliates in Utah that facilitate sales or solicit business

FAQs

Do I need a Utah seller's permit if I’m only a wholesaler?

Wholesalers in Utah may need a seller's permit if they make any retail sales in addition to wholesale sales. Wholesale sales alone do not require a seller's permit.

Do I need a Utah seller's permit if I only sell temporarily in the state?

If you are making sales within Utah, even temporarily, you likely need a Utah seller's permit. The sales tax nexus thresholds apply regardless of how long you sell in the state.

Sales tax exemptions in Utah

  • Prescription drugs & medical supplies
  • Some agriculture supplies
  • Food purchased with SNAP benefits
  • Gasoline and special fuels
  • Most residential utilities

FAQs

Are groceries taxable in Utah?

Groceries are taxable in Utah at a reduced rate of 3%, unless purchased with SNAP benefits in which case they are exempt.

Is clothing taxable in Utah?

Yes, clothing is generally taxable at the full sales tax rate in Utah.

Are digital products taxable in Utah?

Yes, digitally delivered products like music, movies, ebooks, etc. are taxable in Utah.

Is software-as-a-service (SaaS) taxable in Utah?

Yes, regardless of the delivery method, SaaS is considered taxable in Utah.

Are services taxable in Utah?

Some services like repair, installation, and cleaning services are taxable in Utah. Professional services are generally not taxable.

Excise & discretionary taxes

The state of Utah also applies excise taxes on alcohol, tobacco, gasoline, and other items. Let’s look at them.

Excise taxes in Utah (alcohol, tobacco, gasoline, fuel, marijuana)

  • Alcohol: Utah levies excise of $0.41/gallon on beer. Rates for other spirits vary based on alcohol content.
  • Tobacco: Cigarettes are taxed at 8.5 cents per cigarette or $1.70 per pack of 20. Other tobacco products are taxed at 86% of the wholesale price.
  • Motor fuel: Gasoline is taxed at $0.345 per gallon.
  • Marijuana: Medical marijuana is exempt from taxes while recreational marijuana is not legal.

Food and beverage tax in Utah

Utah does not have a general sales tax on food and beverages. However, there are excise taxes on alcohol as noted above.

Remote sellers in Utah

Remote sellers with no physical presence in Utah may have economic nexus based on $100,000 in sales or 200 transactions. They must collect and remit state sales tax.

Prepaid sales tax rates for fuel products in Utah

The prepaid tax rates on motor fuel are the same as the regular excise tax rates listed above.

Discretionary taxes in Utah (local sales taxes)

Cities and counties in Utah can impose local option sales taxes. Rates vary by location from 0% to 4%.

Collecting sales tax in Utah

Let's look at the steps to collect sales tax in Utah now.

How to collect sales tax in Utah if you are not based in Utah (Out-of-State)

Even if you do not have a physical presence in Utah, you may still have economic nexus and be required to collect and remit sales tax.

  • Economic nexus thresholds are $100,000 in gross revenue or 200 transactions in Utah in the current or prior calendar year.
  • If you meet either threshold, you are considered to have nexus and must register for a Utah sales tax permit.
  • You can register online through the Utah State Tax Commission website.
  • Once registered, you must charge, collect, report, and remit Utah state and local sales taxes on sales delivered into the state.

Should you collect sales tax on shipping charges in Utah?

If shipping charges are separately stated on the invoice, they are not subject to Utah sales tax. If shipping is included in the sales price of a product, it is taxable.

Filing & paying sales taxes

Utah sales tax returns must be filed monthly, quarterly, or annually depending on the business's prior year sales tax liability.

Returns are filed online through the Utah State TaxExpress site or by paper if preferred. Collected sales tax must be remitted along with the return by the filing due date.

Sales tax return filing schedule and due dates in Utah

Utah sales tax returns are due monthly, quarterly or annually based on prior year liability:

  • $1,000 or less: Annual, due January 31
  • $1,001 - $50,000: Quarterly, due end of each quarter
  • $50,001 or more: Monthly, due end of each month

Monthly

Utah sellers with over $50,000 in annual sales tax liability must file monthly returns. Returns and payments are due by the last day of the month following the reporting period. For example, January sales tax is due by February 28th.

Period Due Date
January February 28
February March 31
March April 30
April May 31
May June 30
June July 31
July August 31
August September 30
September October 31
October November 30
November December 31
December January 31

Quarterly

Quarterly returns and payment are due on the last day of April, July, October, and January for the preceding calendar quarter.

Period Due date
Q1 (Jan - Mar) April 30
Q2 (Apr - Jun) July 31
Q3 (Jul - Sep) October 31
Q4 (Oct - Dec) January 31

Annual

Annual returns and payment must be filed by January 31st for the prior calendar year.

Period Due Date
January - December January 31

Late filing or payment results in penalties and loss of the timely filing discount. File $0 returns even for periods with no sales. Sellers may request to file monthly instead of quarterly/annually.

Filing penalties in Utah

Businesses that fail to file their Utah sales tax returns on time may be subject to penalties and interest.

  • For returns filed 1-15 days late, Utah charges a penalty of 5% of the unpaid tax.
  • For returns filed 16+ days late, the penalty is 10% of the unpaid tax.
  • Interest accrues on any unpaid tax from the original due date, at a rate of 5% for 2023.

When are returns due in Utah?

The due date for filing returns in Utah is the last day of the month following the period end date.

For example, if you file quarterly and the filing period ends on March 31, your return filing due date will be April 30.

For annual filing where the period ends on December 31, you can file your taxes by January 31.

FAQs

What are the Utah sales tax due dates?

Utah sales tax due dates vary by filing frequency. For monthly filers, returns are due by the last day of the following month. Quarterly returns are due April 30, July 31, October 31, and January 31. Annual returns are due January 31.

I didn’t collect any Utah sales tax during this period. Do I still need to file a return?

Yes, you still need to file a $0 sales tax return even if you didn't collect any sales tax. Failing to file returns can result in penalties and interest.

Can I get an extension on filing my Utah sales tax return?

Yes, you can request a filing extension from the Utah State Tax Commission. However, this does not extend the deadline for payment, only filing.

Can I amend a Utah sales tax return?

Yes, you can file an amended return in Utah to correct errors or omissions. You may owe additional tax, interest, and penalties when amending a return.

What is the penalty for filing and/or paying Utah sales tax late?

Utah has a 10% penalty for returns filed 16+ days late. Interest accrues on unpaid tax from the original due date at 5% for 2023. Total penalties and interest cannot exceed 10% of unpaid tax.

Audit & appeals process

The audit & appeals process is a series of steps a business must go through if audited by the Utah State Tax Commission. The process provides opportunities to contest audit findings.

Utah sales tax audit process

The Utah sales tax audit process is as follows:

  1. Auditor contacts business to schedule audit
  2. Opening conference held
  3. Auditor reviews records and tax returns
  4. Auditor issues assessment if discrepancies are found
  5. Businesses can informally appeal assessment
  6. Formal hearing if no agreement is reached
  7. Appeal to Utah District Court

At any time, the business can discuss concerns with the auditor or their supervisor to try to resolve issues.

What to expect during the audit

  • Questions about your business operations, recordkeeping, and tax compliance
  • Requests for sales records, exemption certificates, tax returns, and other documents
  • A tour of your business location(s)
  • Examination of your sales tax calculations, exemptions, tax charged to customers, etc.
  • Discussion of any discrepancies or unclear issues

Be prepared, responsive, and cooperative. Ask questions if you don't understand.

After the audit – Appealing the results

You can contest audit findings during the informal appeal period or file a formal petition after receiving the assessment. Benefits include:

  • Preventing additional tax, penalties, and interest owed
  • Resolving unclear issues to prevent future problems
  • Gaining a better understanding of Utah sales tax requirements

Try to resolve discrepancies informally if possible. Formal appeals can be time-consuming.

Sales tax registration

Here are the steps for registering for sales tax in Utah:

How to register for sales tax in Utah

To register for a Utah sales tax license, you have three options:

  1. Online - Visit tap.utah.gov and apply through the Taxpayer Access Point (TAP) system. This will register you only for state taxes.
  2. OneStop Business Registration - Visit osbr.utah.gov to register your business entity, tax accounts, licensing, and more through one portal.
  3. Paper Form - Fill out a paper Form TC-69 and submit it by mail or in person. This will register you only for tax types listed on the form.

You'll need to provide business information like ownership, EIN, address, estimated sales, etc. There is no fee to obtain a Utah sales tax license.

Sellers with past tax issues may need to resolve liabilities or post a bond before registering. Once registered, you must collect, report, and remit Utah sales tax.

Registration requirements for online sellers in Utah

If you are an online seller, you likely have economic nexus and must register if:

  • You have over $100,000 in Utah sales annually
  • You have over 200 Utah transactions annually
  • You may also have nexus through inventory storage, affiliates, or other means.

Cost of registration for a Utah sales tax license

There is no fee to register for a Utah sales tax license.

Agencies to register within Utah

You register for sales tax directly with the Utah State Tax Commission.

More information

For sales tax filing and appeals in Utah, contact:

  • Utah State Tax Commission
  • Phone: 800-662-4335
  • Website: tax.utah.gov

There you have it—a comprehensive guide on Utah's sales tax laws. Need help filing taxes for your ecommerce store? Get a demo with Numeral now.

Do your sales tax right with CPA-approved advice, tips, and important updates every week.

Thank you! You have been added to the newsletter list.

Oops! Something went wrong while submitting the form.

We’ll email you twice a month, at most. We never share your information with anyone.

Utah Sales Tax Guide 2024: Compliance, Rates, and Regulations for Businesses — Numeral (2024)

FAQs

What is the sales tax rate in Utah in 2024? ›

Utah's sales tax rate for 2024 is made up of two rates: A base state sales tax rate of 4.85% Local sales tax rates that range between 0% and 8.1%

How to figure Utah sales tax? ›

How much is sales tax in Utah? The base state sales tax rate in Utah is 4.85%. Local tax rates in Utah range from 0% to 4%, making the sales tax range in Utah 4.7% to 8.7%.

What sales are exempt from sales tax in Utah? ›

In Utah, groceries are not subject to state sales tax. This means that any food items purchased for home consumption, including meats, dairy products, fruits, vegetables, and canned goods, are exempt from sales tax.

What is the business tax rate in Utah? ›

Utah has a 4.55 percent corporate income tax rate. Utah also has a 6.10 percent state sales tax rate and an average combined state and local sales tax rate of 7.25 percent. Utah has a 0.47 percent effective property tax rate on owner-occupied housing value.

What are the tax rates for 2024? ›

State Individual Income Tax Rates and Brackets, as of January 1, 2024
StateSingle Filer RatesMarried Filing Jointly Rates
California13.30%13.30%
Colorado (a, o)4.40%4.40%
Connecticut ((i, p, q, r)2.00%2.00%
Connecticut4.50%4.50%
38 more rows
Feb 20, 2024

How to calculate sales tax? ›

The formula for calculating the sales tax on a good or service is: selling price x sales tax rate, and when calculating the total cost of a purchase, the formula is: total sale amount = selling price + sales tax.

Is Utah sales tax based on origin or destination? ›

Utah is an origin-based state. This means you're responsible for applying the sales tax rate determined by the ship-from address on all taxable sales. Event sales are taxed based on the location of the event.

What is sales tax calculated based on? ›

Sales tax is a simple calculation based on the percentage of a retail price of a good or service. To calculate it, convert the sales tax percentage to a decimal, then multiply it by the retail price of the product or service.

How is Utah tax calculated? ›

Overview of Utah Taxes

Utah has a very simple income tax system with just a single flat rate. All taxpayers in Utah pay a 4.65% state income tax rate, regardless of filing status or income tier. No cities in the Beehive State have local income taxes.

Do I need to charge sales tax for services in Utah? ›

Are services taxable? Certain services are taxable. For example, charges for labor to repair, renovate or clean tangible personal property are taxable. See Publication 25, General Sales Tax Information for details.

Is sales tax calculated before or after discounts in Utah? ›

Sales tax must be charged on the total sales price. In the sample invoice that accompanied your letter, the total sales price is identified as $200.00. The $50.00 certificate is not applied to discount the sales price. Instead, it is applied as partial payment against the total price.

How often do you have to file sales tax in Utah? ›

Filing Frequencies and Due Dates
Filing FrequencyDue
AnnualJanuary 31
QuarterlyApril 30 July 31 October 31 January 31
MonthlyJanuary 31 for December February 28 for January Etc.

What is the sales tax rate in Utah for 2024? ›

4.7%–8.7%

How are LLCs taxed in Utah? ›

While LLCs are taxed as partnerships by default, you can choose to have your LLC taxed as a corporation. Utah will tax your LLC as a corporation as long as you elect corporate tax status at the federal level by filing IRS Form 2553 with the IRS.

What is the minimum tax in Utah for corporations? ›

Effective January 1, 2023, Utah imposes a 4.65 per cent income tax rate on net corporate Utah taxable income. A $100 minimum tax is imposed on corporations not generating taxable income.

What are the tax rates going to change in 2026? ›

Under the TCJA, the tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. On January 1, 2026, the rates return to their pre-TCJA amounts of 10%, 15%, 25%, 28%, 33%, 35%, and 39.6%. The income brackets to which those rates are to apply will also be different and are adjusted for inflation each year.

What is the sales tax in California in 2024? ›

The California sales tax rate in 2024 is 7.25%. This includes a base rate of 6% plus a mandatory local rate of 1.25%. Depending on the local sales tax jurisdiction, the total tax rate can be as high as 10.25%.

What is the Texas sales tax rate in 2024? ›

State and Local Sales Tax Rates, 2024
StateState Tax RateCombined Rate
Tennessee7.00%9.548%
Texas6.25%8.200%
Utah (a)6.10%7.249%
Vermont6.00%6.359%
47 more rows
Feb 6, 2024

How much is $100,000 a year after taxes in Utah? ›

If you make $100,000 a year living in the region of Utah, USA, you will be taxed $27,268. That means that your net pay will be $72,732 per year, or $6,061 per month.

Top Articles
Tropical Green Paleo Smoothie Recipe {Dairy-Free) - My Natural Family
27 Easy Anti-Inflammatory Recipes You'll Want to Make For Dinner Tonight
Spasa Parish
Rentals for rent in Maastricht
159R Bus Schedule Pdf
Sallisaw Bin Store
Black Adam Showtimes Near Maya Cinemas Delano
Espn Transfer Portal Basketball
Pollen Levels Richmond
11 Best Sites Like The Chive For Funny Pictures and Memes
Things to do in Wichita Falls on weekends 12-15 September
Craigslist Pets Huntsville Alabama
Paulette Goddard | American Actress, Modern Times, Charlie Chaplin
‘An affront to the memories of British sailors’: the lies that sank Hollywood’s sub thriller U-571
Tyreek Hill admits some regrets but calls for officer who restrained him to be fired | CNN
Haverhill, MA Obituaries | Driscoll Funeral Home and Cremation Service
Rogers Breece Obituaries
Ems Isd Skyward Family Access
Elektrische Arbeit W (Kilowattstunden kWh Strompreis Berechnen Berechnung)
Omni Id Portal Waconia
Kellifans.com
Banned in NYC: Airbnb One Year Later
Four-Legged Friday: Meet Tuscaloosa's Adoptable All-Stars Cub & Pickle
Model Center Jasmin
Ice Dodo Unblocked 76
Is Slatt Offensive
Labcorp Locations Near Me
Storm Prediction Center Convective Outlook
Experience the Convenience of Po Box 790010 St Louis Mo
Fungal Symbiote Terraria
modelo julia - PLAYBOARD
Poker News Views Gossip
Abby's Caribbean Cafe
Joanna Gaines Reveals Who Bought the 'Fixer Upper' Lake House and Her Favorite Features of the Milestone Project
Tri-State Dog Racing Results
Navy Qrs Supervisor Answers
Trade Chart Dave Richard
Lincoln Financial Field Section 110
Free Stuff Craigslist Roanoke Va
Stellaris Resolution
Wi Dept Of Regulation & Licensing
Pick N Pull Near Me [Locator Map + Guide + FAQ]
Crystal Westbrooks Nipple
Ice Hockey Dboard
Über 60 Prozent Rabatt auf E-Bikes: Aldi reduziert sämtliche Pedelecs stark im Preis - nur noch für kurze Zeit
Wie blocke ich einen Bot aus Boardman/USA - sellerforum.de
Infinity Pool Showtimes Near Maya Cinemas Bakersfield
Dermpathdiagnostics Com Pay Invoice
How To Use Price Chopper Points At Quiktrip
Maria Butina Bikini
Busted Newspaper Zapata Tx
Latest Posts
Article information

Author: Greg Kuvalis

Last Updated:

Views: 6326

Rating: 4.4 / 5 (75 voted)

Reviews: 90% of readers found this page helpful

Author information

Name: Greg Kuvalis

Birthday: 1996-12-20

Address: 53157 Trantow Inlet, Townemouth, FL 92564-0267

Phone: +68218650356656

Job: IT Representative

Hobby: Knitting, Amateur radio, Skiing, Running, Mountain biking, Slacklining, Electronics

Introduction: My name is Greg Kuvalis, I am a witty, spotless, beautiful, charming, delightful, thankful, beautiful person who loves writing and wants to share my knowledge and understanding with you.