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Utah sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the Utah State Tax Commission — everything a remote seller needs to know about Utah, on one page.

Economic nexus threshold
$100,000
Statewide base rate
4.85%
Transaction threshold
None
Salt Lake CityWest Valley CityProvoOgdenSt. George
Utah · major filing jurisdictions
Nexus · Utah

When you owe sales tax in Utah.

Either physical presence or crossing the economic nexus threshold creates the obligation to register, collect, and remit Utah sales tax. As of July 1, 2025, Utah uses a sales-only test — the prior 200-transaction count was removed.

Economic nexus
Threshold
$100,000 in gross sales delivered into Utah
Measurement type
Sales only — transaction count no longer applies
Measurement period
Previous or current calendar year
Included
Gross sales of all taxable and exempt tangible personal property, digital goods, and SaaS delivered into Utah
Marketplaces
Marketplace-facilitated sales where the marketplace collects the tax on your behalf are excluded from your threshold calculation — only your own direct sales count
Physical nexus
Office or business locationWarehouse or fulfillment centerEmployees or remote staffSales reps or agentsThird-party fulfillment (3PL)

Any physical presence in Utah — including a single remote employee working from home in the state or inventory held at a third-party warehouse — triggers nexus from the first sale, with no sales-volume requirement.

Rates · Utah

What you'll collect, city by city.

Utah's state-only rate is 4.85%, but a mandatory 1.25% local option tax applies statewide, bringing the effective floor to 6.10%. Additional county and city taxes push combined rates higher in most jurisdictions — here's how the major cities compare across product categories.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
UtahStatewide base rate4.85%4.85%4.85%4.85%0%
Salt Lake City8.45%8.45%8.45%8.45%0%
West Valley City7.45%7.45%7.45%7.45%0%
Provo7.45%7.45%7.45%7.45%0%
Ogden7.25%7.25%7.25%7.25%0%
St. George6.45%6.45%6.45%6.45%0%

The 4.85% state rate shown above is the state-only component. Most addresses carry a higher combined rate due to local option and special district taxes. Professional and personal services remain untaxed in Utah regardless of jurisdiction. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the combined state, county, and local rate for any Utah zip code.

Open the sales tax calculator
Taxability · Utah

Is your product taxable here?

Utah is one of the broader-taxing states for digital commerce — SaaS and downloaded digital goods are subject to sales tax, making Utah a notable compliance point for software and media sellers.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Utah are taxable at the combined rate of the delivery address.
SaaS & cloud softwareTaxableUtah taxes both B2B and B2C SaaS. Remotely-accessed software is treated as a taxable prewritten computer software product under Utah Code § 59-12-103.
Digital goodsTaxableDownloaded digital products — including e-books, music, video, and software downloads — are taxable as tangible personal property equivalents under Utah's digital products statute.
Professional servicesNot taxableConsulting, legal, accounting, and similar professional or personal services are not subject to Utah sales tax.
General servicesNot taxableMost standalone service transactions are exempt; tax applies only when a service is incidental to a taxable sale of property.
Bundled software + servicesPartialWhen taxable software is bundled with non-taxable services, itemize your invoice. A lump-sum price can make the entire amount taxable if the software is the true object of the sale.
Filings · Utah

Filing schedules and due dates.

The Utah State Tax Commission assigns your filing frequency at registration based on your expected tax liability. All returns are filed through the Taxpayer Access Point (TAP) portal. Returns are required for every assigned period, even when no tax is due.

FrequencyReturnDue dateWho it applies to
MonthlyMost common for active sellersTC-62M, Sales and Use Tax Return (filed via TAP)Last day of the month following the reporting periodSellers with higher monthly tax liability, as assigned by the Tax Commission
QuarterlyTC-62M or TC-62S (filed via TAP)Last day of the month following the quarter — Apr 30, Jul 31, Oct 31, Jan 31Sellers with moderate tax liability
AnnualTC-62M or TC-62S (filed via TAP)January 31 for the prior calendar yearSmall sellers with minimal tax liability, as assigned

Crossed the threshold, or about to?

A Commenda expert will review your Utah exposure, register you with the Utah State Tax Commission, and take over the filing calendar — usually within a week.

The state authority

Utah State Tax Commission — Utah's tax office.

The Utah State Tax Commission administers all state sales and use tax through the Taxpayer Access Point (TAP) online portal. One account covers registration, return filing, payment, and rate lookups — no separate local portals required.

tax.utah.gov/sales

Registration via TAP requires a Tax Portal username, password, and PIN. A State Tax ID (format XXXXXXXXX-XXX-STC) is assigned after registration.

What you can do there
  • Register for a sales tax license

    Register online through TAP. Utah issues a sales tax license (not a permit) at no charge; remote sellers register as out-of-state filers.

  • File returns and pay via TAP

    All returns and payments for every assigned period are submitted through the TAP portal. ACH and card payments are accepted.

  • Look up the rate for any address

    The Tax Commission's sales tax rate lookup at tax.utah.gov returns the exact combined state and local rate for any Utah address.

  • Verify a resale certificate

    Confirm that a customer's Utah sales tax account is active before accepting a TC-721 exemption certificate.

Exposure & exemptions · Utah

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Utah participates in the Multistate Tax Commission's voluntary disclosure program and also accepts direct disclosure applications through the Tax Commission.

Lookback
Typically 3 years under a VDA — shorter than the standard 6-year statute of limitations if the state audits you first
Penalties
Generally waived under the VDA program for sellers who come forward voluntarily
Interest
Still owed on unpaid tax — interest is not waived
Unfiled returns
No statute of limitations runs until a return is filed; exposure can extend beyond 6 years for non-filers

Exemption certificates accepted

Collect a valid exemption certificate at the time of sale and retain it in your records — Utah places the burden of proof on the seller if a claimed exemption is later challenged.

Resale
TC-721, Utah Exemption Certificate — the standard form for resale and other exempt sales
Multi-state
MTC Uniform Sales and Use Tax Exemption Certificate accepted; Utah is a Streamlined Sales Tax (SST) member state
Manufacturer / industrial
Qualifying production equipment and materials used directly in manufacturing may be exempt under Utah Code § 59-12-104
Nonprofit / government
Federal and Utah government entities are generally exempt; most nonprofits must apply separately for Utah sales tax exemption

FAQ · Utah

Utah questions, answered.

The questions remote sellers ask us most about Utah.
Read our FAQ library

Yes. Utah taxes SaaS for both B2B and B2C customers. Remotely-accessed prewritten software is treated as a taxable product under Utah Code § 59-12-103, regardless of whether any software is downloaded to the customer's device.

Yes. Downloaded digital products — including e-books, music, video, and software downloads — are taxable in Utah. This makes Utah one of the more comprehensive states for digital commerce taxation.

As of July 1, 2025, Utah's economic nexus threshold is $100,000 in gross sales delivered into Utah in the current or previous calendar year. The prior 200-transaction test was eliminated; only the sales dollar amount now applies.

No. Sales made through a registered marketplace facilitator that collects and remits the tax on your behalf are excluded from your threshold calculation. Only your own direct-channel sales count toward the $100,000 limit.

Utah's state-only rate is 4.85%, but a mandatory 1.25% local option tax applies statewide, making the practical floor 6.10%. County and city taxes bring most addresses to between 6.45% and 8.45% — Salt Lake City's combined rate is 8.45%.

All Utah returns are filed through the Taxpayer Access Point (TAP) portal at tap.utah.gov. You will need a TAP username, password, and PIN. The Tax Commission assigns your filing frequency — monthly, quarterly, or annual — based on your expected tax liability.

Utah's standard form is the TC-721 Exemption Certificate, which covers resale, manufacturing, and other exempt uses. Utah is a Streamlined Sales Tax member, so the MTC Uniform Certificate is also accepted.

Yes. Commenda monitors your Utah exposure, registers you with the Utah State Tax Commission, calculates the right rate on every transaction, and files each return on the assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.