Utah Sales Tax

On this page you will find handy sales and use tax information about Utah.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Utah that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate

4.850% The state has reduced rates for sales of certain types of items.

Range of Local Rates

1% – 7.5%

Local Rates Apply to Use Tax

Yes

AFFILIATE NEXUS

7/1/2012

ECONOMIC NEXUS

1/1/2019see state notice

MARKETPLACE NEXUS

10/1/2019

Status

Inactive

Amnesty Filing Dates

October 1, 2005 - September 30, 2013

Go to Utah Amnesty Page
AMNESTY INCLUSION PERIODS

All periods prior to date of amnesty application.

TAX TYPES AND CONDITIONS

Business Sales and Seller’s Use Tax under SSTP Program if register under SSTP.

AMNESTY BENEFITS

Waiver of all tax, penalty and interest.

Administration Information
Streamlined Sales Tax Status

Full Member

NUMBER OF TAXING AUTHORITIES

318 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A

Sales Tax Sourcing (Intrastate)

Origin

Sales Tax Return Due Date

Last day of the month following the reporting period

Exemption Information
RESALE CERTIFICATE

Utah Resale Certificate

TYPES OF EXEMPTIONS

Product types of exemptions: Prescription drugs, medical equipment, prosthetic devices, newspapers, textbooks, unassisted cleaning and washing services, database access

 

Entity types of exemptions: U.S. government agencies, state and local government agencies, religious and charitable organizations

 

Utah Exemption Certificate Forms

State Links
State Tax Web Page

Utah State Tax Commission

Rate Look-Up Page

Utah Sales Tax Rate Look-Up

Registration Link

Register for Utah Sales Tax

History & Fun Facts
HISTORY

Utah enacted its sales tax in 1933.

 

Utah amended its sales and use tax laws in 2003 to conform with the Streamlined Sales and Use Tax Agreement.

FUN FACTS
  • There is a special Zoo, Arts & Park (ZAP) program in Salt Lake County that includes a sales tax that amounts to one penny of every $10 purchase.

Economic Nexus State Guide

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

Sellers May Be Contacted About Other Taxes Under New Streamlined Sales Tax Governing Board Rule

Sellers registered through SSTP may be contacted about other taxes in the member states where they register with the SSTP.

Utah Repeals Legislation that Expanded Taxation to Specified Services, Repealed and Created Exemptions

Effective January 29, 2020, Utah enacted legislation that repeals previously enacted legislation, S.B. 2001, that included expansion of taxability to specified services, the elimination of sales tax exemptions, the creation of new sales tax exemptions, and more.

Utah Issues Guidance on Business Activities and Sales Tax Nexus

The Utah Tax Commission has issued guidance on how business activities can create sales tax nexus in Utah.

Utah Enacts Law for Marketplace Facilitators

Utah has enacted marketplace nexus legislation, effective October 1, 2019.

Items Purchased for Installation on Public Highways and Freeways Not Exempt in Utah

A subcontractor’s purchases of items for installation on Utah public freeways and highways were not exempt since the items did not remain personal property once they were installed but rather, became real property subject to Utah sales and use tax.

Utah to Increase State Sales Tax Rate

Utah will increase its state sales tax rate from 4.7 to 4.85% on April 1, 2019.

Utah Provides Guidance on Taxability of Sales of Electricity under Renewable Energy Contracts

Sales of electricity by a power company to a taxpayer in Ohio would be exempt as sales of electricity produced from a new alternative energy source built after January 1, 2016.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Utah Enacts Economic Nexus Legislation

On July 21, 2018, Utah Governor Gary Herbert signed legislation containing economic nexus provisions which become effective January 1, 2019.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Utah Enacts Exemption for Vehicle Washing Services

Effective July 1, 2017, Utah enacted a sales and use tax exemption for the sales of cleaning or washing of a vehicle, except for sales that include the cleaning or washing of the interior of the vehicle.

Utah Enacts Exemptions for Auto Manufacturers and Industrial Gas Manufacturers

Effective July 1, 2017, Utah enacted a sales and use tax exemption on purchases or leases of certain machinery, equipment, and repair or replacement parts by qualifying automobile manufacturing facilities in the state.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Utah Enacts Transient Room Tax, Effective January 1, 2018

Utah has enacted a transient room tax on transactions involving tourist home, hotel, motel, or trailer court accommodations and services that are regularly rented for less than 30 consecutive days.

Debris Removal Services Taxable as Cleaning or Washing in Utah

Utah upheld an auditor’s decision that a crude oil refiner was liable for sales and use tax on purchases of services performed on outdoor areas and equipment and storage tanks.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.