Utah Sales Tax Nexus — Rules, Thresholds & Filing Guide (2026)

Content for this page is being generated from the Utah Department of Revenue. Check back soon for full thresholds, filing cadence, and marketplace facilitator rules.

Source: https://tax.utah.gov/

Utah sales tax by topic

Utah · E-commerce
General e-commerce sales tax rules
Utah · Shopify
Shopify-specific sales tax guidance
Utah · Amazon
Amazon FBA and marketplace sales tax
Utah · SaaS
Software-as-a-service sales tax rules
Utah · Thresholds
Economic and transaction nexus thresholds
Utah · Filing
Filing frequency and procedures
Utah · Marketplace Facilitator
Marketplace facilitator law for the state