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;
  • 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 04-01-2022 01-01-2022 10-01-2021 07-01-2021 04-01-2021

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.