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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 Sales Tax Rates
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
Remote Seller Nexus Rules
AFFILIATE NEXUS

7/1/2012
ECONOMIC NEXUS

1/1/2019 – see state notice
MARKETPLACE NEXUS

10/1/2019
Sales Tax Amnesty
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.

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.

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.

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.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Sales of Online Banking Products Subject to Tax in Utah

Sales of online banking products to financial institutions of were subject to Utah sales tax. More…

Software Interfaces Qualify as Nontaxable Custom Software in Utah

Software interfaces purchased by a medical testing company are exempt from Utah sales and use tax. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

SST Best Practices Matrix on Deal of the Day Vouchers

The Streamlined Sales and Use Tax (SST) Governing Board has issued a best practices matrix which provides answers to whether the state follows the best practices set forth in the SST Agreement regarding deal-of-the-day vouchers. All SST Member states are…

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Utah Enacts Machinery and Equipment Exemption for Electronic Financial Payment Services

Utah has enacted legislation creating a sales and use tax exemption for purchases or leases of certain machinery and equipment by an electronic financial payment service. The exemption is effective July 1, 2013. To qualify, the machinery and equipment must…

Utah Letter Ruling Discusses Gift Code Sales and Affiliate Nexus

Utah has issued a private letter ruling regardingthe taxability of gift codes, affiliate nexus and sales and use tax registration requirements. Out-of-state online retailers affiliated with an out-of-state company that sells gift codes to Utah consumers are not required to…

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Utah Becomes Full Member of SST Agreement

The Streamlined Sales Tax (SST) Governing Board has voted unanimously to accept Utah as a full member of the SST Agreement, effective October 1, 2012. The board had recently approved an amendment to the SST Agreement allowing states that apply…

Utah Updates Guidance on Business Activity and Nexus for Sales and Use Tax

The Utah State Tax Commission has updated guidance on business activity and nexus for sales and use tax purposes. The publication redefines “nexus” to mean that a business entity has established a direct or representational presence within a state or…

Utah Enacts Affiliate Nexus Bill

The Utah governor signed into law an affiliate nexus bill that will require certain remote sellers to collect and remit Utah sales tax, effective July 1, 2012.