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 jurisdiction. This presence allows Utah to require the business to collect and remit certain taxes. “Retailer” is also redefined as any person regularly engaged in regular solicitation of a consumer market in Utah. A retailer includes commission merchants, auctioneers, salesmen, representatives, distributors, supervisors and employers. The publication also discusses the recently enacted Utah affiliate nexus rules. It states that a seller has nexus in Utah if the seller has a more than 10% interest in a related seller, a related seller has a more than 10% interest in the seller, or a related seller wholly owns a seller; and the seller sells the same or a very similar line of products as the related seller under the same or a very similar business name, or the place of business of the related seller or one of its in-state employees is used to advertise, promote, or assist sales by the seller to a buyer. (Publication 37, Utah State Tax Commission, May 2012)