Non-Nexus Sellers

 

Non-nexus sellers do not have to register or collect Utah sales and use tax. However, they may collect Utah sales tax voluntarily at the combined rate for the delivery location.

Non-nexus sellers who register for the first time on or after January 1, 2014 may keep 18 percent of the Utah sales tax they collect. To receive this discount, a seller must file electronically using the Tax Commission website (see TaxExpress) or the Streamlined Sales and Use Tax Agreement’s simplified electronic return (SER). Sellers that take the 18 percent seller discount may not take the 1.31 percent seller discount for filing monthly.

Note: The 18 percent seller discount will expire for a non-nexus seller if Congress or the U.S. Supreme Court takes action that requires the seller to collect and pay state sales taxes.

For more information about nexus and sales taxes, see:

 

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