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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.

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…

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 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…

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…

Utah Decreases State Sales Tax Rate

An omnibus tax reform bill was signed by Utah Governor, Jon Huntsman, Jr., reducing the general state sales tax rate from 4.75% to 4.65%, effective January 1, 2008. In addition, the bill decreases in the sales tax rate for unprepared…

Utah Modifies Legislation Concerning Exemption for Property

Recent Utah legislation changed the taxability for non-residents who purchase property outside of the state and bring it into Utah for personal use. These items are no longer subject to use tax. To apply, the nonresident individual cannot live or…

Utah Manufacturing Exemption Includes Printing Presses

A response letter to a taxpayer’s inquiry stated that the purchase of new printing presses for use in a new facility (as upgrades to the printer’s operations) qualified for the manufacturing exemption from Utah sales and use tax under both…

Utah Exempts Common Carrier Transportation

Effective July, 2006, Utah exempts from sales and use tax any amounts paid for transportation by a common carrier. Common carrier is defined as “a person engaged in the business of transporting passengers, freight, merchandise, or other property for hire…

Utah Taxability of Defibrillators and Related Services

In response to a taxpayer’s request for tax guidance, a private letter ruling was issued by the Utah State Tax Commission describing the taxability of defibrillators and other related services. If defibrillators and their repair or replacement parts are sold…

Utah Leasing and Rental Rules Amended

Utah sales and use tax rules have been amended to clarify certain rules of leases and rentals involving tangible personal property. For example, vendors who rent or lease tangible personal property along with operating personnel must pay sales and use…

Power Plant Expansion Equipment not Exempt in Utah

The purchase of machinery and equipment for an electricity generating power plant was not eligible for exemption under Utah law. The law stated that purchases must meet multiple requirements in order to qualify for exemption, including falling under specific range…

Utah Food Tax Reduced, Definitions Modified

Amendments to definitions and provisions relating to the Utah sales and use tax on food and food ingredients become effective January 1, 2007. While food and food ingredients remain subject to county and local taxes, the state sales and use…

UT Reduces Food Sales Tax Rate

On March 17, 2006, the Governor of Utah signed House Bill 109 (HB 109) into law. Instead of exempting food and food ingredients from Utah sales and use tax as originally planned, the law taxes them at a reduced rate…

Utah SSTP Conformity Repealed

Utah Governor Jon Huntsman, Jr., signed legislation on March 17, 2006, that repeals most of the provisions that would conform state law to the provisions of the Streamlined Sales and Use Tax Agreement. Many of these provisions were scheduled to…

Utah Enacts Exemption for Mailing Lists and Databases.

Effective July 1, 2005, mailing lists and databases used to send direct mail are exempt from Utah sales and use tax. A mailing list or database is defined in Utah as “containing information that includes one or more names or…