Utah UT Coin

The state of Utah became an associate member of Streamlined Sales Tax on October 1, 2005 and a full member state on October 1, 2012.

Membership Petition                                             
Annual Recertification Letter                             
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices      


IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

State Links

Utah State Tax Commission

Sales Tax Division

State Registration for Sales and Use Tax

State Online Filing

Secretary of State

State Contacts

(800) 662-4335
Email UT

Tax Rates

State Sales and Use Tax Rate: 4.85%

Local Jurisdiction Sales and Use Taxes: Yes

Sales and Use Tax Rates Look Up

Sales Tax Rate Information

Taxable Products

Exempt Products

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Date: 1/1/2019

Remote Seller Thresholds:

Effective 7/1/2025 Gross revenue of more than $100,000 in the previous or current calendar year

Effective 1/1/2019 Gross revenue of more than $100,000 or more than200 separate transactions during previous or current calendar year

Notes: Marketplace Facilitator

Governing Board Delegates

  • Commissioner Rebecca Rockwell
  • Senator Wayne A Harper
  • Representative Mark Strong