Utah (UT) state sales tax is 4.70%. Depending on local municipalities, the total tax rate can be as high as 7.95%.
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
Businesses selling into multiple states may register with the Streamlined Sales and Use Tax Project.
How to File and Pay
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.
Avalara Sales and Use Tax Products for Utah
AvaTax – AvaTax is a powerful, online sales tax compliance solution that provides all businesses with a level of sales tax automation that until now has been available only to Fortune 500 companies. AvaTax’s transaction-based service model and seamless integration into business applications gives you rapid access to all jurisdiction assignments and real-time sales tax calculations. Cutting-edge technologies and superior processing logic can manage even the most complicated tax issues, such as situs, nexus, tax tiers, tax holidays, exemptions, certificate management and product taxability rules.
TrustFile - Avalara TrustFile provides detailed sales tax reporting for online sellers. Allowing businesses to know exactly where, when and how much to file. Ecommerce business owners can use TrustFile to determine whether or not they are collecting the right amount of sales tax in each individual state, and then store a record of their sales tax history securely in the cloud for free.