The Utah Tax Commission has issued guidance on how business activities can create sales tax nexus in Utah. Per the publication, Utah law defines a retailer as any person regularly engaged in regular solicitation of a consumer market in Utah. A retailer includes commission merchants, auctioneers, salespersons, representatives, distributors, supervisors and employers. Retailers and marketplace facilitators are required to collect and pay sales and use tax on their sales and on sales facilitated through their marketplace if they:
Additionally, a seller has sales tax nexus in Utah if:
(Publication 37, Utah State Tax Commission, September 2019)