Non-Nexus Sellers

Print Friendly, PDF & Email

General Information

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;
  • You have more than 200 sales in Utah this year or in the prior year; or
  • You have more than $100,000 of sales in Utah this year or in the prior year.

For more information about nexus and sales taxes, see:

Boundary Files

The following files are for non-nexus companies to use in database applications. Please see the Readme.txt explanation included with the downloaded file.

To save a file, you may need to right-click and save the file to your computer.

Note: A new file will be posted at the beginning of each quarter, only if there have been significant changes.

Tax Filing Periods
Boundaries File 10-01-2020 07-01-2020 04-01-2020 01-01-2020 10-01-2019

This database contains data derived from United States Postal Service’s City State and ZIP+4 data products, and is published by The Utah State Tax Commission which holds a nonexclusive license from the United States Postal Service to publish data derived from these products. The City State and Zip+4 data products are copyrighted by the United States Postal service. The data derived from these products and contained in this database are intended for internal use by database subscribers. Prior to redistribution of the database or data derived from it, written permission must first be obtained from the Utah State Tax Commission.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!