About Taxable Sales Reports

General Information

Taxable sales are calculated by summing data from sales and use tax returns from the local sales tax distribution each month and aggregating by various combinations of time period, location and industry categories. Only transactions that are taxable are included in the data (see Utah Code §59-12-103 and §59-12-104 for more information on what is taxable and what is exempt). Reported taxable sales numbers are gross numbers and do not include adjustments such as vendor discount or the Tax Commission’s administrative fee. The following is a brief explanation of the taxable sales reports.

Time Periods

Sales tax returns are filed monthly, quarterly, or annually depending on the amount of annual sales tax liability of the filer. Filers with an annual sales tax liability greater than $50,000 must file monthly. Filers with a liability between $1,000 and $50,000 can file quarterly while filers with a liability less than $1,000 can file annually. Sales tax returns are due the last day of the month following the filing period. For example, a monthly filer with taxable sales in January would have until the end of February to file. Data from those transactions would then be available by the end of March. Consequently, there is about a 2-month lag between when a sale occurs and when the data becomes available for these reports. Those that file later than one month following the end of the period are considered late filers for purposes of these reports. Taxable sales are categorized by the time period that the sale originally occurred, not by when the tax return was filed or when the tax was distributed.

Calendar Year

Calendar Year taxable sales include sales that occurred between January 1 and December 31 of each year. Two months of late filers are included. These reports are available about 4 months after the end of the year.

Quarterly

Quarterly taxable sales include three months of sales with one month of late filers. These reports are available approximately 3 months after the end of the quarter. 

Monthly

Monthly taxable sales include only one month of sales, do not include any late filers and only include monthly filers. Taxable sales from quarterly and annual filers are excluded in order to isolate sales from the desired month. Late filers are omitted to make these reports available as soon after the end of the reporting period as possible. Because these reports do not include all filers and do not include any late filers, these reports do not contain the full amount of taxable sales that took place in the month. Rather, these reports present a snapshot of trends in taxable sales that took place for the largest filers for each month. Monthly reports are available approximately 2 months after the end of the reporting month. 

Location

Taxable sales are reported by various location levels including statewide, counties, major cities, and zip codes. Location of taxable sales for these reports is determined by the location where the transaction was sourced to for the local option sales and use tax. For the calendar year zip code reports, taxable sales are sourced to the zip code included in the address of the outlet if available. If no outlet zip code is available, the taxable sales are sourced to the zip code from the company’s address, if that zip code is within Utah. Taxable sales with no identifiable zip code are not included in the zip code reports. Sales, refunds or use tax with no identifiable locality or nexus are labeled as ‘Out of State’ in the taxable sales reports and included in the industry category ‘Occasional/Nonclassifiable’. Prior to 1998 most of the ‘Out of State’ taxable sales were from the ‘use’ tax. However, starting in the third quarter of 1997, out-of-state use taxpayers were required to specify a locality where goods were received. Consequently, the taxable sales for ‘Out of State’ dropped drastically after that time. 

Industry Categories

Data in these reports are presented by industry categories. Most of these categories correspond to NAICS categories. In addition to NAICS categories, four other categories are included: ‘Private Motor Vehicle Sales’, ‘Special Event Sales’, ‘Occasional/Nonclassifiable’, and ‘Prior Period Payments & Refunds’.

NAICS

The North American Industry Classification System (NAICS) is the standard used by Federal statistical agencies in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the U.S. business economy. NAICS was adopted in 1997 and replaced the Standard Industrial Classification (SIC) system. Taxable sales data prior to 1998 is reported by SIC. Information on the latest NAICS categories can be found here. Reported categories in taxable sales are consistent with NAICS and include the 6 digit range of NAICS codes in the name of each category. 

Private Motor Vehicle Sales

Private motor vehicle sales are taxable sales that occur between two private parties. The purchaser will pay the sales tax at the time the vehicle is titled and registered at the Utah Division of Motor Vehicles. For purposes of these reports, the date of the transaction is assumed to be the month prior to when the sales tax is paid.

Special Event Sales

Taxable sales for a special event where a temporary sales tax license is required are reported in this category. A special event is a one-time event or an event that runs for six months or less where taxable sales are made and sales tax must be collected. Special events fall under a variety of situations including sporting events, state and county fairs, festivals, antique shows, gun shows, food shows, art shows, auctions, mall kiosks, swap meets, conventions, hobby shows, concerts, seasonal stands in malls, and other similar events. Prior to 2008, Special Event Sales were not included as their own category but were included in ‘Occasional/Nonclassifiable’.

Occasional/Nonclassifiable

Occasional/Nonclassifiable includes sales that were unable to be classified in any of the other categories. This category primarily consists of sales for companies that did not report a NAICS code or companies that reported an incorrect NAICS code. Taxable sales categorized in the ‘Out of State’ location are also included in this category. 

Prior Period Payments & Refunds

This category includes taxable sales that originally occurred in a period prior to the reporting period but were filed at the same time as sales that took place in the reporting period. This includes late filers as well as taxable sales uncovered by audits of prior time periods. 

Super Sectors

Taxable sales by NAICS industries are aggregated into larger industry groups, called super sectors, to get a broader picture of taxable sales. Prior to 1998, super sector categories were created by aggregating SIC categories. Super sectors prior to 1998 were created to be as consistent as possible with the NAICS super sectors. These Super Sectors include four categories: 1) All Other Sales, 2) Taxable Business Investment, 3) Taxable Retail Sales, and 4) Taxable Services. These categories are currently composed of various NAICS categories as follows:

1) All Other Sales

  • PUBLIC ADMINISTRATION(920000-929999)
  • PRIVATE MOTOR VEHICLE SALES
  • SPECIAL EVENT SALES
  • OCCASIONAL/NONCLASSIFIABLE
  • PRIOR-PERIOD PAYMENTS & REFUNDS

2) Taxable Business Investment

  • AGRICULTURE, FORESTRY, FISHING & HUNTING(110000-119999)
  • MINING, QUARRYING, & OIL & GAS EXTRACTION(210000-219999)
  • CONSTRUCTION(230000-239999)
  • MANUFACTURING(310000-339999)
  • WHOLESALE TRADE-DURABLE GOODS(423000-423999)
  • WHOLESALE TRADE-NONDURABLE GOODS(424000-424999)
  • WHOLESALE TRADE-ELECTRONIC MARKETS(425000-425999)
  • TRANSPORTATION & WAREHOUSING(480000-499999)

3) Taxable Retail Sales

  • RETAIL-MISCELLANEOUS RETAIL TRADE
  • RETAIL-MOTOR VEHICLE & PARTS DEALERS(441000-441999)
  • RETAIL-FURNITURE & HOME FURNISHINGS STORES(442000-442999)
  • RETAIL-ELECTRONICS & APPLIANCE STORES(443000-443999)
  • RETAIL-BUILD. MATERIAL, GARDEN EQUIP. & SUPPLIES DEALERS(444000-444999)
  • RETAIL-FOOD & BEVERAGE STORES(445000-445999)
  • RETAIL-HEALTH & PERSONAL CARE STORES(446000-446999)
  • RETAIL-GASOLINE STATIONS(447000-447999)
  • RETAIL-CLOTHING & CLOTHING ACCESSORIES STORES(448000-448999)
  • RETAIL-SPORTING GOODS, HOBBY, MUSIC,& BOOK STORES(451000-451999)
  • RETAIL-GENERAL MERCHANDISE STORES(452000-452999)
  • NONSTORE RETAILERS(454000-454999)

4) Taxable Services

  • UTILITIES(220000-229999)
  • INFORMATION(510000-519999)
  • FINANCE & INSURANCE(520000-529999)
  • REAL ESTATE, RENTAL, & LEASING(530000-539999)
  • PROFESSIONAL, SCIENTIFIC, & TECHNICAL SERVICES(540000-549999)
  • MANAGEMENT OF COMPANIES & ENTERPRISES(550000-559999)
  • ADMIN. & SUPPORT & WASTE MANAG.& REMED. SERVICES(560000-569999)
  • EDUCATIONAL SERVICES(610000-619999)
  • HEALTH CARE & SOCIAL ASSISTANCE(620000-629999)
  • ARTS, ENTERTAINMENT,AND RECREATION(710000-719999)
  • ACCOMMODATION(721000-721999)
  • FOOD SERVICES & DRINKING PLACES(722000-722999)
  • OTHER SERVICES-EXECPT PUBLIC ADMINISTRATION(810000-819999)

For periods prior to 1998, the super sector categories are composed of SIC categories as follows:

1) All Other Sales

  • PUBLIC ADMINISTRATION (9111-9721)
  • PRIVATE MOTOR VEHICLE SALES
  • REFUNDED AMOUNTS WITH NO SIC
  • OCCASIONAL RETAIL SALES
  • NONDISCLOSABLE OR NONCLASSIFIABLE
  • PRIOR-PERIOD PAYMENTS & REFUNDS

2) Taxable Business Investment

  • AGRICULTURE,FORESTRY & FISHING (111-973) 
  • MINING (1011-1499) 
  • CONSTRUCTION (1521-1799) 
  • MANUFACTURING (2011-3999) 
  • TRANSPORTATION (4011-4789)
  • 1977 CODE – WHOLESALE TRADE
  • WHOLESALE-DURABLE GOODS (5012-5099)
  • WHOLESALE-NONDURABLE GOODS (5111-5199)

3) Taxable Retail Sales

  • RETAIL-BUILDING & GARDEN (5211-5271) 
  • RETAIL-GENERAL MERCHANDISE (5311-5399)
  • RETAIL-FOOD STORES (5411-5499)
  • RETAIL-MOTOR VEHICLE DEALERS(5511-5599)
  • RETAIL-APPAREL & ACCESSORY (5611-5699)
  • RETAIL-FURNITURE (5712-5736)
  • RETAIL-MISCELLANEOUS (5912-5999)

4) Taxable Services

  • COMMUNICATIONS (4812-4899) 
  • ELECTRIC & GAS (4911-4971)
  • RETAIL-EATING & DRINKING (5812-5813)
  • FINANCE,INS. & REAL ESTATE (6011-6799)
  • 1977 CODE – SERVICES
  • SERVICES-HOTELS & LODGING (7011-7041)
  • SERVICES-PERSONAL (7211-7299)
  • SERVICES-BUSINESS (7311-7389)
  • SERVICES-AUTO & MISC.REPAIR (7513-7699)
  • SERVICES-AMUSEMENT & RECRTN.(7812-7999)
  • SERVICES-HEALTH (8011-8099)
  • SERVICES-ED.,LEGAL,SOCIAL (8111-8999)

Disclosure Policy

When a taxable sales number includes fewer than 10 returns or taxpayers, the aggregate dollar amount is rounded and disclosed as “less than _____.” The aggregate dollar amount shall be rounded in accordance with the following criteria.

  1. $0 to $10,000: round up to the nearest $1,000 (e.g., $100 = less than $1,000)
  2. $10,001 to $50,000: round up to the nearest $5,000 (e.g., $11,000 = less than $15,000)
  3. $50,001 to $100,000: round up to the nearest $10,000 (e.g., $51,000 = less than $60,000)
  4. $101,000 to $500,000: round up to the nearest $50,000 (e.g., $101,000 = less than $150,000)
  5. $501,000 to $1,000,000: round up to the nearest $100,000 (e.g., $501,000 = less than $600,000)
  6. over $1,000,000: round up to the nearest $250,000 (e.g., $1,260,000 = less than $1,500,000)

Information Online

More information on sales and use tax can be found at the following locations: