Utah is an origin-based state (sales are taxed where the seller is located).
Businesses can file online using Utah’s Taxpayer Access Point.
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.
Grocery-type food items are taxed at a reduced rate of 3%, while prepared foods are generally taxed at the full rate.
Business activities that establish a minimum tax presence in the state include:
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.
Your filing schedule is based on the previous year’s tax liability, as follows:
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.
Interest is charged at the federal short-term rate. Penalties also apply, and the state publishes a detailed explanation of penalties.