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Economic nexus

Utah economic nexus threshold

Utah's economic nexus rule decides when out-of-state sellers must collect sales tax. Here's the current threshold, how it's measured, and how the transaction-count rule has changed.

By John DoeReviewed by Jane Doe, CPAUpdated June 2026How we verify

Confidence: moderate

Parts of this page (often the trailing-nexus timing) are still being verified, so our confidence here is moderate rather than high. Confirm anything you act on with Utah State Tax Commission or a tax professional before you register or deregister.

Sales threshold
$100,000
Transaction threshold
Removed
Logic
sales only
Measured over
previous or current calendar year
Effective
January 2019

Source: Utah State Tax Commission

Nexus & savings calculator

Estimate whether you still have nexus in Utah — and what canceling could save.

$

Utah no longer counts transactions — only sales matter here.

$
  • Physical presence
  • Sales over $100,000
  • Transactions (not counted here)
Likely eligible to cancel

Based on these numbers you likely no longer have nexus in Utah. You can usually deregister after clearing the trailing-nexus window and filing your final return.

Trailing nexus: Utah has limited or no trailing-nexus window — you can generally deregister once your nexus has ended and final returns are filed.

You could stop paying

$600/ yr

How to cancel in Utah →

Estimate only — general education, not tax advice. Confirm with Utah's tax authority before you register or deregister.

What is economic nexus in Utah?

Economic nexus means you can owe sales tax in Utah based purely on your sales volume there — no physical presence required. It traces to the 2018 South Dakota v. Wayfair decision. Utah's threshold took effect January 2019.

Today the threshold is $100,000 in sales, measured over previous or current calendar year.

The transaction-count history

Utah used to trigger nexus at 200 transactions but removed that count in July 2025 — only the sales figure matters now.

That matters because the 200-transaction prong used to catch very small sellers — 200 orders can be just a few thousand dollars of sales. If transactions were the only reason you registered in Utah, that trigger is gone.

What counts toward the threshold

gross revenue from sales of tangible personal property, electronically transferred products, and services for storage, use, or consumption in Utah; non-taxable and exempt sales are included in the count; marketplace-facilitated sales are excluded when the marketplace facilitator is registered and collecting tax

Marketplace-facilitated sales do not count toward your own Utah threshold.

Where TrailingZero fits

TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and tracks your sales against Utah's threshold so you register only when you truly cross it — and deregister when you fall below. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.

Utah Economic nexus FAQ

What is the economic nexus threshold in Utah?
$100,000 in sales, measured over previous or current calendar year, in effect since January 2019.
Did Utah remove the 200-transaction rule?
Utah used to trigger nexus at 200 transactions but removed that count in July 2025 — only the sales figure matters now.
Do marketplace sales count toward economic nexus in Utah?
No, facilitated sales don't count toward your own threshold.
Is this tax advice?
No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.

More on Utah sales tax

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Other states

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Sources

Primary sources reviewed for this page. Data current as of June 2026.

TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.