Utah Sales Tax Rules and Regulations - Taxify

Utah State Sales Tax

Quick Guide

Contact Information

Website: www.tax.utah.gov
Phone: (800) 662-4335

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

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Utah?

No

Utah Filing Dates

Monthly

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

Quarterly

Q1 – April 30
Q2 – July 31
Q3 – October 31
Q4 – January 31

Annual

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.

Register For a Sales Tax License: In order to register your business in Utah, submit Form TC-69, Utah State Business and Tax Registration, or register online to apply for a license.

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