Utah Sales Tax Guide for E-Commerce Retailers

Am I required to collect sales tax in Utah?

Businesses that have an employee, location (including inventory in a warehouse), or who do other business in the state are required to register for a sales tax permit and collect sales tax from buyers in Utah. 

E-commerce businesses with economic nexus in Utah are also required to register and collect.

You have economic nexus in Utah if you made more than $100,000 in sales or made sales in 200 or more transactions in the previous or current calendar year.

How to Register for a Utah Sales Tax Permit

Register for a Utah sales tax permit online at the Utah State Tax Commission.

Need help? Contact us for help with your Utah sales tax registration.

How to Collect Utah Sales Tax

If you have nexus in Utah, that means you’re required to collect sales tax from all buyers in Utah.

How to Collect Sales Tax in Intrastate Sales in Utah

Utah is an origin-based sales tax state. This means intrastate sales (sales from a seller to a buyer in Utah) are considered to take place at the seller’s location. This might be your home, warehouse, store, distribution store or other location. If you sell to a buyer in Utah, you simply need to collect sales tax at the sales tax rate at your location. That means you can collect the same sales tax rate from all Utah buyers.

Learn more about origin and destination-based sales tax sourcing here.

How to Collect Sales Tax in Interstate Sales in Utah

But if you are located outside of Utah then you are required to collect sales tax at the rate at the buyer’s ship-to location. So if you are located in Wyoming but make a sale to someone in Lehi, Utah, you’d charge your buyer the total combined sales tax rate in Lehi.

Learn more about how to collect the right amount of state plus local sales tax here.

How to Collect Sales Tax in Interstate Sales in Utah

If you are located outside of Utah or the sale originates outside of Utah but your buyer is in Utah, then simply charge the full Utah state + local (city, county, etc.) sales tax rate to your buyer.

Learn more about how to collect the right amount of state plus local sales tax here.

Is shipping taxable in Utah?

No, as long as the shipping charges are separately stated on the invoice then the shipping charges your customers pay to transport the item are not taxable in Utah.

Utah Sales Tax Tax Due Dates

Utah sales tax is due the last day of the month filing the end of the filing period. For example, say you are a quarterly sales tax filer. For the period spanning January 1 thru March 31, 2025, you’d be required to file and remit sales tax by April 30, 2025.

How to File Utah Sales Tax

When your Utah sales tax due date rolls around, you can either file yourself online or let a partner like HOST take this onerous task off your plate. Learn more about handing off your sales tax filings to HOST here!

More about Utah Sales Tax

Learn more about Utah sales tax at the Utah State Tax Commission.