State sales tax rate4.7%
* While the base rate applies statewide, it’s only a starting point for calculating sales tax in Utah. For an accurate tax rate for each jurisdiction, add other applicable local rates on top of the base rate.
What is Utah's sales tax?
The Utah (UT) state sales tax rate is 4.7%. Depending on local jurisdictions, the total tax rate can be as high as 8.7%.
Local-level tax rates may include a local option (up to 1% allowed by law), mass transit, rural hospital, arts and zoo, highway, county option (up to .25%), county option transportation, town option (generally unused at present by most townships) and resort taxes. All total, there are 17 types of possible tax jurisdictions that may be levied in Utah.
Utah is a Streamlined Sales Tax (SST) state. Utah allows online filing and electronic payments.
Sales tax is collected on the retail sale of taxable tangible personal property and certain services, such as charges for labor to repair tangible personal property. As a Streamlined Sales Tax state, Utah encourages out-of-state businesses without a sales tax obligation to register with the state and collect.
How to register to collect sales tax in Utah
Online applications are available through the Utah OneStop Business Registration System. Paper forms may be downloaded and mailed to the Utah State Tax Commission.
Businesses selling into multiple states may register with the Streamlined Sales and Use Tax Project.
Current sales and use tax return forms are available on the Tax Commission website.
- Businesses with an annual tax liability of $96,000 or more must file monthly returns with mandatory EFT payments.
- Businesses with an annual tax liability of $50,000 to $95,000 must file monthly.
- Businesses with an annual tax liability of $1001 to $49,999 must file quarterly.
- Businesses with an annual tax liability of $1,000 or less must file annually.
Zero returns (no sales tax due) are required. Additional information.
Sales and use tax returns are due on the last day of the month following the reporting period.
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