Utah Removes Transaction Based Threshold for Economic Nexus 

Utah officially amended its economic nexus threshold with the signing of S.B. 47 on March 25, 2025. This amendment removes the previous economic nexus threshold of 200 or more transactions, making total gross sales the main determining factor for economic nexus.

The change, which goes into effect on July 1, 2025, stipulates the following for when a voluntary seller or marketplace facilitator must pay or collect and remit sales and use tax:

• Sellers: In the previous or current calendar year, if the seller’s gross revenue from sales of tangible personal property, electronically transferred products, or services for storage, use, or consumption in Utah exceeds $100,000.
• Marketplace Facilitators: In the previous or current calendar year, if the marketplace facilitator’s own sales or sales facilitated on behalf of other sellers exceed $100,000.

(S.B. 47, Utah State Legislature, effective July 1, 2025)