Utah Sales Tax Guide for eCommerce Businesses
Utah Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
Utah's Sales Tax Authority
State Phone Information
800-662-4335
Member of the Streamlined Sales Tax Governing Board?
Tax percent range for remote sellers in Utah
4.7% to 8.7%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Utah?
If you have nexus in Utah you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Utah charge sales tax on shipping?
No
Do you have physical nexus in Utah?
A seller has physical nexus in Utah if they have any of the following:
Have or use an office, distribution house, sales house
Warehouse, service enterprise or other place of business
Maintain a stock of goods in the state
Regularly solicit orders (whether or not those orders are accepted in Utah), unless the activity in Utah is only advertising or solicitation by direct mail, email, the Internet, telephone or similar means)
Regularly deliver property in Utah other than by common carrier or U.S. mail; or regularly engage in any activity related to the leasing or servicing of property located in the state
Do you have economic nexus in Utah?
Utah's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
Or 200 transactions
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
January 1, 2019
What types of sales are included in Utah's Economic Nexus Sales Threshold?
Gross Sales
All sales including Marketplace Facilitator sales are included in the Economic Nexus Sales Threshold
How does Utah treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are included in the threshold
Does Utah have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Utah sales tax returns are always due the last day of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
How often are Sales Tax Returns filed?
Monthly, Quarterly, or Annually
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - File and Pay online at the Utah State Tax Commission website.
Mail - Your sales taxes can be filed and paid through the mail.
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