Tax Commission
Non-Nexus Sellers
General Information
Also see: Out-of-State 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.
You may have nexus with Utah if:
- You have a physical presence in Utah;
- You have a representational presence in Utah;
- You have ownership in a business with a physical or representational presence in Utah; or
- You have more than $100,000 of sales in Utah this year or in the prior year.
- NOTE: Prior to July 1, 2025, you would have had nexus with Utah if you sold tangible personal property, products transferred electronically or services for storage, use or consumption in Utah in 200 or more separate transactions in either the previous or current calendar year.
For more information about nexus and sales taxes, see: