Utah sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Utah: rate, nexus & administration.
- State rate
- 4.85% (6.10% with mandatory local)
- Local rates
- Mandatory state-collected local rates bring the floor to 6.10%; local options add more
- Economic nexus
- $100,000 in sales · effective January 1, 2019The 200-transaction threshold was repealed July 1, 2025.Controlling authority: Utah Code § 59-12-107(2)(c) ↗
- Marketplace facilitator
- Yes — effective October 1, 2019
- Streamlined (SST)
- Full member
- Administered by
- Utah State Tax Commission ↗
What to watch in Utah
- Prewritten software is taxable however delivered — including remotely accessed (SaaS).
- Groceries are taxed at a reduced combined rate (3%).
Rates, thresholds, and taxability change mid-year — verify against the Utah State Tax Commission before advising. In L3i, every determination is cited to the controlling authority.
The Utah voluntary disclosure agreement.
Behind in Utah? There’s a front door. The voluntary disclosure program lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Utah State Tax Commission ↗ · also reachable through the MTC multistate voluntary disclosure program. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Utah, in brief.
What is the economic nexus threshold in Utah?
$100,000 in sales, effective January 1, 2019. The 200-transaction threshold was repealed July 1, 2025. Once the threshold is crossed, remote sellers must register with the Utah State Tax Commission and begin collecting.
What is the sales tax rate in Utah?
The state sales tax rate is 4.85% (6.10% with mandatory local). Mandatory state-collected local rates bring the floor to 6.10%; local options add more.
Do marketplace facilitators collect Utah sales tax?
Yes — marketplace facilitators have been required to collect since October 1, 2019. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Utah sales tax?
Register with the Utah State Tax Commission before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 in sales). As a Streamlined Sales Tax member state, Utah also accepts central registration through the SST system, which covers all member states in one application.
Does Utah offer a voluntary disclosure agreement (VDA)?
Yes — the Utah State Tax Commission administers a voluntary disclosure program with a lookback of 36 months (3 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Utah determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Utah question starts further ahead.
Schedule a Demo →