Taxable Sales Reports

* Preliminary Report

Historical Data

• Historical Monthly Taxable Sales

Historical Data

• Historical Quarterly Taxable Sales 1998 – Present
• Historical Quarterly Taxable Sales 1978 – 1997, by SIC

• 2023
• 2022
• 2021
• 2020
• 2019
• Historical Annual Taxable Sales 1998 – Present
• Historical Annual Taxable Sales 1978 – 1997, by SIC

• General Information
• Time Periods
• Location
• Industry Categories
• Disclosure Policy
• Information Online

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). Taxable sales reports include both sales (reported by the seller) and purchases (reported by the purchaser). Additionally, 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. All taxable sales, except for prior period payments and refunds, 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 Reports

Calendar Year taxable sales reports include total taxable sales, grocery food taxable sales and taxable sales from a fixed place of business. Calendar Year taxable sales reports are a summation of each of the four calendar year quarters. These reports are available about three months after the end of the year.

Quarterly Reports

Quarterly taxable sales reports include total taxable sales, grocery food taxable sales and taxable sales from a fixed place of business. These reports include sales that occurred during each calendar year quarter and include one month of late filers. These reports are available approximately three months after the end of the quarter.

Monthly Reports

Monthly taxable sales reports only include total taxable sales from monthly filers. Taxable sales from quarterly and annual filers are excluded in order to isolate sales from the desired month. These reports include one month of late filers with the exception of reports labeled preliminary which do not include any late filers. Late filers are omitted from preliminary report to make them available as soon after the end of the reporting period as possible. Preliminary monthly taxable sales reports are available approximately two months after the end of the reporting month, while final reports are available approximately three months after the end of the reporting month.

Location

Taxable sales are reported by various location levels including statewide, counties, 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 taxable sales by zip code, the zip code was obtained from the address for the fixed place of business where the transaction was sourced. Taxable sales with no identifiable zip code are not included in the zip code reports. Location for some taxable sales or purchases could not be identifiable. Sales without an identifiable location are listed as ‘Indeterminate Location’ in the reports after 1998 and as ‘Out of State’ prior to that year. 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 sector, subsector and supersector categories. In addition to NAICS categories, four other categories are included: ‘PRIVATE MOTOR VEHICLE SALES’, ‘SPECIAL EVENT SALES’, ‘UNKNOWN/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 categories and include the NAICS code 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’.

Unknown/Nonclassifiable

Unknown/Nonclassifiable includes taxable sales and purchases that were unable to be classified in any of the other categories. This category consists primarily of sales for companies that either did not report a NAICS code or that reported an incorrect NAICS code. Taxable sales categorized in the ‘Indeterminate Location’ or ‘Out of State’ locations 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 categories are aggregated into larger groups, called supersectors, to get a broader picture of taxable sales. Prior to 1998, supersector categories were created by aggregating SIC categories. Supersectors prior to 1998 were created to be as consistent as possible with the NAICS supersectors. These Super Sectors include four categories: 1) Taxable Services, 2) Taxable Retail Trade, 3) Taxable Business Investment, and 4) All Other Taxable Sales. These supersectors are composed of NAICS sectors as follows:

1) Taxable Services

• UTILITIES (22)
• INFORMATION (51)
• FINANCE & INSURANCE (52)
• REAL ESTATE, RENTAL, & LEASING (53)
• PROFESSIONAL, SCIENTIFIC, & TECHNICAL SERVICES (54)
• MANAGEMENT OF COMPANIES & ENTERPRISES (55)
• ADMIN. & SUPPORT & WASTE MANAG. & REMED. SERVICES (56)
• EDUCATIONAL SERVICES (61)
• HEALTH CARE & SOCIAL ASSISTANCE (62)
• ARTS, ENTERTAINMENT,AND RECREATION (71)
• ACCOMMODATION (721)
• FOOD SERVICES & DRINKING PLACES (722)
• OTHER SERVICES-EXECPT PUBLIC ADMINISTRATION (81)

2) Taxable Retail Trade

• RETAIL-MISCELLANEOUS RETAIL TRADE
• RETAIL-MOTOR VEHICLE & PARTS DEALERS (441)
• RETAIL-FURNITURE & HOME FURNISHINGS STORES (442)
• RETAIL-ELECTRONICS & APPLIANCE STORES (443)
• RETAIL-BUILD. MATERIAL, GARDEN EQUIP. & SUPPLIES DEALERS (444)
• RETAIL-FOOD & BEVERAGE STORES (445)
• RETAIL-HEALTH & PERSONAL CARE STORES (446)
• RETAIL-GASOLINE STATIONS (447)
• RETAIL-CLOTHING & CLOTHING ACCESSORIES STORES (448)
• RETAIL-SPORTING GOODS, HOBBY, MUSIC,& BOOK STORES (451)
• RETAIL-GENERAL MERCHANDISE STORES (452)
• RETAIL-MISCELLANEOUS STORE RETAILERS (453)
• RETAIL-NONSTORE RETAILERS (454)

3) Taxable Business Investment

• AGRICULTURE, FORESTRY, FISHING & HUNTING (11)
• MINING, QUARRYING, & OIL & GAS EXTRACTION (21)
• CONSTRUCTION (23)
• MANUFACTURING (31)
• WHOLESALE TRADE-DURABLE GOODS (423)
• WHOLESALE TRADE-NONDURABLE GOODS (424)
• WHOLESALE TRADE-ELECTRONIC MARKETS (425)
• TRANSPORTATION & WAREHOUSING (48)

4) All Other Taxable Sales

• PUBLIC ADMINISTRATION(92)
• PRIVATE MOTOR VEHICLE SALES
• SPECIAL EVENT SALES
• UNKNOWN/NONCLASSIFIABLE
• PRIOR-PERIOD PAYMENTS & REFUNDS

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

1) 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)

2) 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)

3) 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)

4) 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

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:

• Utah Code – Sales and Use Tax Act
• General Information – Tax Commission Publication 25 
• Sales and Use Tax Rates
• Monthly Sales and Use Tax Distribution
• Fiscal Year Sales Tax Revenue and Distribution