Utah Sales Tax Information
- Sales Tax Rate
- Local Taxes
- Utah State Tax Commission
- Tax Line
Administrative rules can be found at http://tax.utah.gov/commission-office/rules/r865-19s.
Tax rules on shipping and/or handling
If you separately state the charge for shipping on your invoice then that shipping charge is not taxable. If shipping charges are included in the cost of the item you’re selling then it is taxable.
Charges for transportation or freight billed to customers for the cost of shipping the finished product to the customer are not taxable if separately stated on the invoice. However, charges for “freight-in” are taxable. “Freight-in” is defined as shipping, freight or transportation charges billed to the seller as part of the seller’s cost of tangible personal property, product transferred electronically, or services sold. These charges are part of the purchase and sales price and are taxable.
Any seller with an annual sales and use tax liability of $50,000 or more must file and pay sales and use tax monthly.
The return and payment are due by the last day of the month following each monthly period. For example, sales and use tax collected during July is due by August 31 along with any other sales-related taxes and fees.
See the state date table.
Penalties & Interest
According to Utah Code §59-1-401, taxpayers will be charged penalties for filing or paying. On top of that, the state says that monthly filers will lose their seller discount if they file or pay late. For more information, see Publication 58, Interest and Penalties.
How to File & Pay
Online: File and Pay at https://tap.tax.utah.gov/TaxExpress/
Offline: After a sales tax license has been issued, the Tax Commission will mail a personalized return to each seller, unless the seller has elected to not receive paper returns. If a seller does not receive a paper return, it is the seller’s responsibility to obtain blank forms, file all appropriate return forms, and remit taxes by the due date. Returns must be filed even if no tax liability is due for a particular filing period.
- Form for a single location business: http://tax.utah.gov/forms/current/tc-62s.pdf
- Payment coupon http://tax.utah.gov/forms/current/tc-62pc.pdf
- All forms http://tax.utah.gov/forms/currentforms#formssales.html
Sellers who file monthly returns timely qualify for a 1.31 percent seller discount on certain sales and use taxes.
Record Keeping Requirements
The state requires you to keep adequate records for 3 years. Read more about what is considered to be adequate records.
Business Registration Requirements
You can apply online through Utah’s OneStop Business Registration (OSBR) and get a temporary license number after completing your online application. You may also apply using Form TC-69, Utah State Business and Tax Registration. After you register you will receive your sales tax license by mail.