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Utah Sales Tax Information

Sales Tax Rate
4.7%
Local Taxes
Yes
Website
Utah State Tax Commission
Tax Line
1-800-662-4335

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.

When are Utah Sales Tax Returns Due?

When you file and pay Utah sales tax depends on two things: your assigned filing frequency and your state’s due dates.

Rank City Population County Total SalesTax
1 Salt Lake City 192,672 Salt Lake 6.850%
2 West Valley City 136,208 Salt Lake 6.850%
3 Provo 115,264 Utah 6.750%
4 West Jordan 111,946 Salt Lake 6.850%
5 Orem 94,457 Utah 6.750%
6 Sandy 93,613 Salt Lake 6.850%
7 Ogden 85,444 Weber 7.100%
8 St. George 80,202 Washington 6.050%
9 Layton 74,143 Davis 6.750%
10 South Jordan 66,648 Salt Lake 6.850%
11 Taylorsville 60,514 Salt Lake 6.850%
12 Millcreek 60,119 Salt Lake 6.850%
13 Lehi 58,486 Utah 6.750%
14 Logan 50,371 Cache 6.300%
15 Murray 49,250 Salt Lake 6.850%
16 Draper 46,774 Utah 6.750%
17 Bountiful 43,784 Davis 6.750%
18 Riverton 41,900 Utah 6.750%
19 Pleasant Grove 38,052 Utah 6.750%
20 Roy 37,964 Weber 7.100%

Top 20 Most Populous Cities in Utah and their Sales Tax Rates (June 2017)

How often will you file sales tax returns in Utah?

States assign you a filing frequency when you register for your sales tax permit. In most states, how often you file sales tax is based on the amount of sales tax you collect from buyers in the state.

In Utah, you will be required to file and remit sales tax either monthly, quarterly, or annually.

How often you are required to file sales tax in Utah follows this general rule:

Average Monthly Tax Liability Filing Frequency
$4,166.67 and up Monthly
$83.34 to $4,166.66 Quarterly
$0 to $83.88 Annually

Utah sales tax returns are always due the last day of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.

2017 Utah Monthly Sales Tax Filing Due Dates

Taxable Period Due Date
January February 28, 2017
February March 31, 2017
*March May 1, 2017*
April May 31, 2017
May June 30, 2017
June July 31, 2017
July August 31, 2017
*August October 2, 2017*
September October 31, 2017
October November 30, 2017
*November January 2, 2018*
December January 31, 2018

*indicates a due date pushed back due to a weekend or holiday

2017 Utah Quarterly Sales Tax Filing Due Dates

Taxable Period Due Date
*Q1 (Jan-March) May 1, 2017*
Q2 (April-June) July 31, 2017
Q3 (July-Sept) October 31, 2017
Q4 (Oct-Dec) January 31, 2018

*indicates a due date pushed back due to a weekend or holiday

2017 Utah Annual Sales Tax Filing Due Dates

Taxable Period Due Date
2017 January 31, 2018

Click here for more info on Utah sales tax filing due dates in 2017.

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.

Discounts

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.

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