Utah state seal

UtahSales Tax

A Complete Guide For Businesses

State Rate
4.70%

Local Tax
yes

State Portal
State Tax Commission

Phone
(801) 297-2200

General requirements

Utah is an origin-based state (sales are taxed where the seller is located).

  • Sales tax is charged on the retail sales and leases of tangible personal property (TPP), products transferred electronically, and certain services
  • Items purchased for resale are exempt

Businesses can file online using Utah’s Taxpayer Access Point.

Rates

The general state sales tax rate is 4.7%. In addition, various local rates apply. Total combined rates in the state range from 5.95% to 8.6%. Find rates by location.

How food is taxed

Grocery-type food items are taxed at a reduced rate of 3%, while prepared foods are generally taxed at the full rate.

Nexus in Utah

Business activities that establish a minimum tax presence in the state include:

  • Having an office, warehouse, sales house, or storage place
  • Maintaining a stock of goods
  • Regularly soliciting 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
  • Renting or leasing property (other than real property) to a customer who uses the property in Utah
  • Regularly delivering property into the state by means other than common carrier or US mail

A business presence may also be established in some cases by entering into a business relationship with another business or individual who resides in the state.

Find out more about nexus in Utah.

Filing schedule

Your filing schedule is based on the previous year’s tax liability, as follows:

  • Annual filers: $1,000 or less with returns due on January 31st
  • Quarterly filers: $1,001 to $49,999 with returns due on the last day of the month following the end of the quarter
  • Monthly filers: $50,000 to $95,999 with returns due on the last day of the following month

Registering to collect sales tax in Utah

You can apply for a sales tax license at Utah’s OneStop Business Registration. You’ll receive a temporary license number after completing your online application.

You may also apply using Form TC-69, Utah State Business and Tax Registration.

You’ll receive your sales tax license by mail.

Penalties

Interest is charged at the federal short-term rate. Penalties also apply, and the state publishes a detailed explanation of penalties.