Utah Sales and Use Tax
What is the Utah sales tax?
Taxes in Utah are origin-based, meaning the Utah sales tax rate is based, or determined from, the location where a sale originates
To see a full breakout of Utah sales tax rates by state, county, city and special district, use our easy Utah sales tax calculator. After putting in any ZIP code, you can enter a retail price to calculate Utah sales tax totals.
What is the Utah use tax?
The Utah state use tax rate is the same as the state, county, city and special district rates.
If you reside in UT, use tax is due to the state on any and all transactions where sales tax has not been paid, even out-of-state internet sales.
Who has to pay Utah sales tax or use tax?
In general, a business must collect and remit all applicable Utah sales taxes if that business has nexus, a physical presence such as a brick-and-mortar location, within a given state. The presence of an employee or salesperson, delivery by the seller's vehicle, and storage of materials usually establishes nexus as well.
Utah says that an out-of-state seller is required to collect tax if they can be defined as "sellers that engage in specific activities". Utah does not currently have additional laws establishing nexus for other reasons such as out-of-state businesses using in-state affiliates, advertisers or vendors, or businesses that make internet sales or mail catalogs.
If you are not sure if you have established nexus in Utah, you can usually get free help by contacting the Utah State Tax Commission. Click here for an updated listing of direct phone numbers. You could also contact a qualified certified public accountant or lawyer who specializes in tax law in Utah. Click here for listing of recommended resources.
Special rules applying to Utah sales tax and use taxes?
- Shipping is not taxable if separately stated.
- Finance charges are exempt from sales tax, when stated separately.
- Clothing is taxed at the same rate as the general sales tax.
- Utah Sales tax holidays are not planned for this state .
Since Utah legislators can vote to change the Utah sales tax and use tax rates at any time, it is very difficult for individuals to keep track of the changes. The population of UT state is also rapidly changing, which can cause frequent updates to the ZIP codes and local municipality names and complicates the job of keeping track of Utah sales tax jurisdictions.