Does Utah have sales tax?

Yes. Utah has a 4.85% statewide sales tax rate, plus an average local rate of 2.57%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-22.

Do I have to collect sales tax in Utah?

You must collect Utah sales tax if your economic nexus threshold is met: $100,000 in sales to Utah customers.

What is Utah's sales tax rate?

Utah's base state rate is 4.85% plus an average local rate of 2.57%. Always check the exact rate at the customer's delivery address before charging.

Does Utah have a marketplace facilitator law?

Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Utah sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.

What is Utah's marketplace facilitator threshold for sales tax?

Utah applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Utah sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Utah sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.

When did Utah's economic nexus law take effect?

Utah's current economic nexus rule took effect on 2025-07-01.

Utah Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated 2026-05-22

Economic nexus triggers at $100,000 in sales delivered to Utah customers.

4.85% statewide sales tax rate, with an average combined state and local rate of 7.42%.

Economic nexus threshold	$100,000 No transaction count threshold
State sales tax rate	4.85% Average combined rate (state + local): 7.42%
Marketplace facilitator law	Yes Amazon, Etsy, eBay collect and remit on your behalf
Effective date	2025-07-01
Department of Revenue	Official site

Check Utah nexus with your numbers

If your sales are close to the Utah threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Utah against every other state where you sell.

How Utah nexus works

Utah sales tax nexus and economic nexus threshold: remote sellers must collect and pay Utah sales tax when, in the previous or current calendar year, they receive gross revenue of more than $100,000 from sales of tangible personal property, products transferred electronically, or services for storage, use, or consumption in Utah. The remote-seller requirement originally applied to sales on or after January 1, 2019; before July 1, 2025, Utah also used a 200-separate-transaction test. Marketplace sellers generally do not need a Utah sales tax license for facilitated marketplace sales unless they have Utah nexus and make sales outside a marketplace. Marketplace facilitators are treated as the seller for facilitated goods and services and are subject to Utah sales tax when they make or facilitate more than $100,000 of Utah sales in the previous or current calendar year.

Filing frequency

Filing frequency in Utah depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Yes, Utah has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.

Utah sales tax by topic

Related states to Utah

If you sell into Utah, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

Arizona$100,000 · 5.60%

Compare Utah vs Arizona →

Nevada$100,000 · 6.85%

Compare Utah vs Nevada →

Colorado$100,000 · 2.90%

Compare Utah vs Colorado →

Idaho$100,000 · 6.00%

Compare Utah vs Idaho →

Frequently asked questions

Does Utah have sales tax?: Yes. Utah has a 4.85% statewide sales tax rate, plus an average local rate of 2.57%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-22.
Do I have to collect sales tax in Utah?: You must collect Utah sales tax if your economic nexus threshold is met: $100,000 in sales to Utah customers.
What is Utah's sales tax rate?: Utah's base state rate is 4.85% plus an average local rate of 2.57%. Always check the exact rate at the customer's delivery address before charging.
Does Utah have a marketplace facilitator law?: Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Utah sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
What is Utah's marketplace facilitator threshold for sales tax?: Utah applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Utah sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Utah sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
When did Utah's economic nexus law take effect?: Utah's current economic nexus rule took effect on 2025-07-01.

Sources

date_retrieved: 2026-05-22