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





1/1/2019see state notice





Amnesty Filing Dates

October 1, 2005 - September 30, 2013

Go to Utah Amnesty Page

All periods prior to date of amnesty application.


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


Waiver of all tax, penalty and interest.

Administration Information
Streamlined Sales Tax Status

Full Member


318 Sales Tax Jurisdictions



Sales Tax Sourcing (Intrastate)


Sales Tax Return Due Date

Last day of the month following the reporting period

Exemption Information

Utah Resale Certificate


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

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.

  • 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 Legislation Updates Peer-to-Peer Car-Sharing Regulations

A recently enacted Utah bill changes how motor vehicles involved in car-sharing platforms are taxed.

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.

Economic Nexus State by State Chart

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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. If passed, the bill would authorize states that meet certain requirements to require remote sellers that do not meet…

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.

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…

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…