Tax Commission

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:

• Pub 25, Sales and Use Tax General Information
• Pub 37, Business Activity and Nexus in Utah

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.

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.