Streamlined Sales Tax (SST) is a national effort by state and local governments and the private sector to simplify and modernize sales and use tax collection and administration. This national effort produced the “Streamlined Sales and Use Tax Agreement.” The following resources can assist in understanding and complying with SST requirements.
- SST Registration Note – This link takes users to the national SST site to register in one place with multiple states for a sales and use tax license. If you need to register only with Utah for a sales and use tax license:
- Use tap.utah.gov (Tax Commission only)
- Use osbr.utah.gov (multiple Utah agencies, including the Tax Commission)
- 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.
- Rate and Boundary Files
- SST Amnesty Program
- Petition for Membership
- Certificate of Compliance
- SST Exemption Certificate
- SST Governing Board Document Library
- Taxability Matrix
- Utah SST Policy
- Utah FIPS Codes and Tax Rates
Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.