Tax Commission
Sales & Use Tax
You can apply for this tax account on our Taxpayer Access Point
Sales and use taxes are transaction taxes. This means the transaction is taxed, not the actual goods or services. The buyer is the actual taxpayer.
Sales and use taxes are trust fund taxes because the seller holds the tax in trust for Utah until paid to the Tax Commission. The funds may not be used for any other purpose.
Sales tax and use tax have the same exemptions and tax rates. Either sales tax or use tax applies to any transaction — not both.
Tax Rates
For the most current tax rates, see Sales Tax Rates.
Exemptions and Adjustments
For more information about possible exemptions or adjustments please refer to Publication 25.
E-Services: For security reasons, our TAP e-services are not available in most countries outside the United States. Please contact us at 801-297-2200 or [email protected] for more information
For details on how to file, please review the filing instructions.
Sales and Use Tax General Information is in Publication 25
Filing and Payment Frequency
Due dates for sales and related taxes are based on the previous years sales tax liability; must be filed electronically through Taxpayer Access Point
New businesses estimate the amount of sales and use tax liability when applying for a license and are assigned a filing status. The Tax Commission reviews accounts annually and notifies businesses in writing if the filing status changes. Refer to the annual sales tax liability table below.
Sales and related tax returns are due the last day of the month after the filing period. For example, fourth quarter return filings are due January 31. If a due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.
For instruction on how to file please see filing instructions.
Annual Sales Tax Liability
$1,000 or less
Filing Status: Annual filer
Due: January 31
$1,001 to $50,000
Filing Status: Quarterly filer
Due: April 30, July 31, October 31, January 31
$50,001 to $96,000
Filing Status: Monthly filer
Due: Last day of month following end of period.
$96,001 or more
Filing Status: Monthly filer with mandatory EFT payments
Due: Last day of month following end of period.