Starting, Changing or Closing a Business
Step 1 – Gather Information
- A good place to start is on the State of Utah's Business Information page.
- The links below give detailed information, especially related to taxes.
- You might need to also contact other state or federal government agencies, or your local city.
Step 2 – Register Your Business
- Online – (Tax Commission only) using Taxpayer Access Point
- Online – (Multiple Utah agencies) using OneStop Business Registration
- Mail – (Tax Commission only) using Form TC-69, Utah State Business and Tax Registration
Note: Due to increased workload, the time to process new business registrations has increased significantly. Please do not submit duplicate registrations for your business using multiple methods.
Step 3 – Create a TAP Login
Go to Taxpayer Access Point and create a TAP login to file and pay your Utah business taxes.
Note: For security reasons, our e-services (TAP, OSBR, etc.) are not available in most countries outside the United States. Please contact us at 801-297-2200 or firstname.lastname@example.org for more information.
- Taxpayer Access Point – TAP – Register your business, file and pay taxes, and manage your online account.
- OneStop Business Registration – OSBR – Register your business with multiple Utah agencies, all in one location.
- Starting, Dissolving, or Reinstating a Corporation
- Purchasing or Selling a Business
- Updating Your Business Information
- Letter of Good Standing – For use when closing a business
- Tax Clearance Certificate – For use when closing a business
- Utah Department of Commerce
- Utah Governor's Office of Economic Development
File & Pay Business & Corporate Taxes
- TAP – Taxpayer Access Point – File and pay Utah taxes
- Filing Corporate Returns
- Billing and payments
- Extensions and Tax Relief
- MeF – Modernized Electronic Filing
- Self reviews
- Tax audits
- Tax instruction and training
Forms and Detailed Instructions
Detailed Tax Info & Resources
- Tax Bulletins
- Tax Notices
- Starting a Businesss – Utah Business Information
- Pub 4 – Voluntary Disclosure Program
- Pub 14 – Withholding Tax Guide
- Pub 19 – Business Personal Property Audits
- Pub 25 – Sales and Use Tax General Information
- Pub 37 – Business Activity and Nexus in Utah
- Pub 42 – Sales Tax Information for Sales, Installation and Repair of Property
- Pub 45 – Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries
- Pub 53 – Sales Tax Information for Health Care Providers
- Pub 54 – Sales Tax Information for Public Utilities
- Pub 55 – Sales Tax Information for Restaurants
- Pub 56 – Sales Tax Information for Lodging Providers
- Pub 62 – Sales Tax Information for Telecommunications Service Providers
- Pub 65 – Tax Information for Retailers, Distributors and Stampers of Cigarettes and Tobacco Products
- Pub 66 – Fuel Tax General Information
- Pub 68 – Pass-through Entity Withholding
- Pub 69 – Sales Tax Information for Guides and Outfitters