Utah State Sales Tax
Sales Tax Rate
Base Rate: 4.700%
With Local Rate: 5.950%-8.350%
Utah Sales Tax Facts
Is Utah a destination or origin based state? Origin
Is Utah a SST Certified State? Yes
Are zero file returns required in Utah? No
Is shipping taxable in Utah? No, as long as you use a common carrier and the S/H charges are billed separately.
Utah Nexus Information
Triggers for Nexus
Independent contractors or representatives
Does Amazon Have Warehousing in Utah?
Utah Filing Dates
January collections – February 28
February collections – March 31
March collections – April 30
April collections – May 31
May collections – June 30
June collections – July 31
July collections – August 31
August collections – September 30
September collections – October 31
October collections – November 30
November collections – December 31
December collections – January 31
Q1 – April 30
Q2 – July 31
Q3 – October 31
Q4 – January 31
Other Utah Sales Tax Information
Filing Requirements: The Tax Commission mails personalized returns to every seller (unless a seller asks not to receive paper returns). You can find blank forms and schedules online. You may also file your Sales and Use Tax Returns and schedules online.
What Will You Need: File Form TC-62S, Sales and Use Tax Return, for sellers with one fixed Utah location. File Form TC-62M, Sales and Use Tax Return, for sellers with multiple Utah business locations or no fixed place of business.
If you want to file online you must register. Follow the prompts to register. An authorization code will be sent to your email address. You will need this code the first time you login.