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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.

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.

Proposed Free Flu Vaccines Would Be Exempt in Utah.

Free flu vaccines that a pharmacy plans to offer to uninsured individuals would be exempt from Utah sales and use tax because the vaccines are for human use and are purchased by a medical facility. An exemption exists for amounts…

Utah Clarifies Taxability of Public Relations, Media, And Web Design Services

A private letter ruling was issued by the Utah State Tax Commission in response to a taxpayer’s questions concerning sales and use tax treatment of various charges associated with public relations, advertising and marketing. Public relations service retainers, including coordinating…

Direct Mail Sellers Informed with Recipient Location Must Collect Utah Tax

Effective July 1, 2010, if a seller of advertising and promotional direct mail receives information indicating the locations of the recipients to which the advertising and promotional direct mail is delivered, the seller must collect and remit sales and use…

Utah Legislation Amended for SST Agreement Conformity

Utah legislation, H.B. 50, Laws 2010, has amended the Sales and Use Tax Act to conform with recent changes to the Streamlined Sales and Use Tax (SST) Agreement. Amended provisions include sourcing of transactions involving a prepaid wireless calling service,…

Updated Utah Publication Provides Guidance on Penalty and Interest Waiver

The Utah State Tax Commission has revised and reissued and informational publication that provides guidance on the taxes it administers. Included in the publication are the procedures for requesting a waiver of tax penalties or interest and the types of…

Utah Provides Clarification on Sourcing

The Utah State Tax Commission has revised its tax publication related to the sourcing of taxable sales in the state. The publication now clarifies that the retail sale of taxable services in Utah, when the seller sells, leases, or rents…

Related Seller Was Not Required to Register in Utah

In a private letter ruling, the Utah State Tax Commission found that an out-of-state “nexus seller” would not create nexus for an out-of-state “related seller”. In the letter, the nexus seller has an office in Utah as well as employees…

Utah Finds Exempt Organization Could Not Recover Taxes Reimbursed to Employees

A Utah university sought clarification on the exempt purchase of goods by employees at point of sale. When employees made these purchases, they were charged sales tax. The university would reimburse employees for the sales tax paid. The university requested…

Utah Discusses Software-Supported Services

The Utah State Tax Commission has revisited a private letter ruling that discusses the application of Utah sales tax to a corporation’s sale of a software-supported automobile dealer management service and associated services. Although the original letter ruling found the…

Utah Sellers Permitted to Elect Location of Certain Service Transactions

Utah has passed legislation to amend the Sales and Use Tax Act relating to determining the location of the sale, lease, or rental of a service transaction if the receipt of an order and the receipt of tangible personal property…

Telemarketing Nexus Discussed in Utah

In a private letter ruling, an out-of-state telemarketing firm, with its sole call center in Utah, was determined to have nexus. The Commissioner also concluded that the firm’s clients, who actually sold the service and maintenance contracts, had nexus as…

Utah Amends Exemption for Aircraft Parts and Equipment

While the exemption for sales of aircraft parts and equipment to entities described in North American Industry Classification System Code 336411 (Aircraft Manufacturing) or 336412 (Aircraft Engine and Engine Parts Manufacturing) was amended to limit the period from July 1,…

Utah Enacts Tax Legislation for Insurance Industry

Effective May 5, 2008, Utah legislation has enacted the Professional Employer Organization Licensing Act under the Utah Insurance Code. As part of the Act, a covered employee whose service is subject to a sales or use tax is considered the…