Seller's guide
Sales tax in Utah
Everything an online seller needs to know about sales tax in Utah: the rate, when you have to register, marketplace rules, filing, and when you can cancel — in plain English.
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.
- Statewide base rate
- 4.85%
- Economic threshold
- $100,000 in sales
- Marketplace law
- Yes
- Trailing nexus
- Minimal
- Tax authority
- Utah State Tax Commission
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)
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
Estimate only — general education, not tax advice. Confirm with Utah's tax authority before you register or deregister.
Do you need to collect sales tax in Utah?
You have a duty to collect once you have nexus: physical presence (inventory, staff, an office) or economic nexus from crossing $100,000 in sales over previous or current calendar year. Utah used to trigger nexus at 200 transactions but removed that count in July 2025 — only the sales figure matters now.
The Utah rate
Utah's statewide base rate is 4.85%. Local and county rates vary, bringing combined rates to a range of approximately 6.35% to 9.55% depending on the delivery location.
Marketplace and direct sales
Marketplaces like Amazon collect Utah tax for you, but those sales don't count toward your own threshold. Direct sales on your own store you collect yourself.
Filing and zero returns
Once registered, Utah requires a return every assigned period even when you owe $0 — miss one and you can face penalties. Annual: annual tax liability of $1,000 or less (due January 31); Quarterly: annual liability $1,001–$50,000 (due April 30, July 31, October 31, January 31); Monthly: annual liability $50,001–$95,999 (due last day of following month); Monthly with mandatory EFT: annual liability $96,000+ (due last day of following month).
When you can cancel
If your Utah returns are mostly $0, you may be over-registered. Canceling your Utah sales tax permit makes sense once you are confident you no longer have economic nexus — meaning your Utah gross sales were under $100,000 in both the prior calendar year and the current calendar year to date, and you have no physical presence in the state. The catch is that Utah's look-back rule means nexus from prior-year sales carries into the current year, so you may need to wait until the current calendar year is complete before safely canceling.
Where TrailingZero fits
TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and maps your real nexus in Utah and flags whether you should register, keep filing, or cancel. 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 Sales tax guide FAQ
- Does Utah have a sales tax?
- Yes. The statewide base rate is 4.85%. Remote sellers collect it once they have nexus.
- When do I have to register for sales tax in Utah?
- When you have physical presence there or cross $100,000 in sales over previous or current calendar year.
- Can I cancel my Utah registration if I'm under the threshold?
- Generally yes, after clearing Utah's trailing-nexus window and filing a final return.
- 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
See what you can stop paying in Utah
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Other states
See all states →Sources
Primary sources reviewed for this page. Data current as of June 2026.
- https://tax.utah.gov/business/sales-tax/other-sales-tax/out-of-state-remote-sellers/
- https://tax.utah.gov/business/sales-tax/other-sales-tax/non-nexus/
- https://tax.utah.gov/business/sales-tax/sales/
- https://tax.utah.gov/business/sales-tax/other-sales-tax/monthly/
- https://tax.utah.gov/forms-pubs/pub-37/
- https://tap.utah.gov/
- https://www.salestaxinstitute.com/resources/utah-economic-nexus-threshold-removed
- https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
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.