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Utah Sales Tax Guide for Businesses

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Administrative rules can be found at the Utah Tax Commission.

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.

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:

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.

2018 Utah Monthly Sales Tax Filing Due Dates

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

2018 Utah Quarterly Sales Tax Filing Due Dates

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

2018 Utah Annual Sales Tax Filing Due Dates

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

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

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 Online

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. View a list of all state sales tax discounts here.

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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