What is the Utah sales tax rate?
The state rate is 4.85%. Local taxes of at least 1.25% apply everywhere in Utah, so the lowest combined rate is about 6.1%, and county and city options take it higher, to more than 8% in some places. Tax is charged at the rate for the delivery address. Groceries are taxed at a reduced combined rate of 3%. Utah taxes software accessed online.
When does an online seller have to collect in Utah?
You must collect if you have a physical presence in Utah, such as staff, an office or inventory, or if your gross revenue from sales into Utah is more than $100,000 in the previous or current calendar year. The separate test of 200 transactions was repealed from July 1, 2025. Guidance differs on whether sales made through marketplaces count towards the figure, so check with the Tax Commission if that would decide the question.
How nexus works in general is covered in physical vs economic nexus and economic nexus explained.
What if you sell on Amazon, eBay or Etsy?
Utah requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.
How do you register?
Register online through the Taxpayer Access Point, the Tax Commission's portal, for a sales tax license. There is no fee. Utah is a member of the Streamlined Sales Tax agreement, so you can also register through the Streamlined system. See Streamlined Sales Tax registration.
What are the steps once you have nexus?
Confirm nexus
Check your presence and your sales into Utah against its threshold.
Register before collecting
With the Utah tax agency, as set out above.
Set up your store
Charge the correct combined rate for each delivery address and product.
File and pay
On the schedule Utah assigns, including zero returns where required.
How are returns filed?
Returns are filed through the Taxpayer Access Point and are due by the last day of the month after the period. The Tax Commission assigns monthly, quarterly or annual filing based on the tax you collect; most small sellers file quarterly. One return covers state and local taxes.
See how to file a sales tax return.
What changed in 2025?
Until June 30, 2025, a remote seller had to register at either $100,000 of revenue or 200 transactions. A 2025 law repealed the transaction test from July 1, 2025. A seller with many small orders but less than $100,000 of Utah revenue no longer has economic nexus, and one that registered only because of the old test can ask to close its account after filing a final return. See cancelling a sales tax permit.
How is the Utah rate built up?
| Part of the rate | Rate |
|---|---|
| State | 4.85% |
| Local taxes that apply everywhere | 1.25% |
| Lowest combined rate | About 6.1% |
| County and city options | Vary by place |
Use the Tax Commission's rate tables or an address lookup, not the state rate alone.
What else should sellers know?
- Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
- Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
- Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
- Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
- Store settings: switch on collection only once you are registered. See Shopify sales tax setup.
Selling into Utah?
We check whether you have Utah nexus, register you, and file your Utah sales tax returns.
Questions people ask
What is the Utah economic nexus threshold?
More than $100,000 of gross revenue from sales into Utah in the previous or current calendar year.
Does Utah still have a 200-transaction test?
No. It was repealed on July 1, 2025.
What is the Utah sales tax rate?
4.85% at state level, about 6.1% at minimum with local taxes, and higher in many places.
When are Utah sales tax returns due?
By the last day of the month after the period.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Utah State Tax Commission: Remote sellers
- Supreme Court of the United States: South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Streamlined Sales Tax Governing Board: Marketplace facilitator state guidance
Rules and fees change. If you are reading this long after October 2, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State sales tax
This guide is general information. It is not tax or legal advice for your situation.