Utah Sales Tax Guide for E-commerce Sellers

Rate structure

Utah's state rate is 4.85%; the combined state + local rate ranges from 6.1–9.05%. Sourcing: Destination (remote) / Origin (in-state).

COMPONENTRATENOTES

State rate4.85%Utah TAP general statewide rate

Local taxes6.1–9.05%State 4.85% + statewide local 1.25% + county/city option taxes by delivery location.

ReturnTC-62M + Schedule JTC-62M + Schedule J (by 5-digit County-City code; direct sales only)

Economic nexus threshold

You must register and collect once your Utah sales reach $100,000, measured over the previous or current calendar year. There is no transaction-count threshold. 200-transaction test removed 2025-07-01. Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Utah as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

Utah TAP assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Utah: Monthly · Quarterly · Annual.

Due dates

Returns are due on the last day of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 2–10% of tax due depending on days late, plus interest.

Marketplace facilitator rules

Since October 2019, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Utah tax on your marketplace sales. How Utah treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionDeduction if registered.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Utah State Tax Commission when in doubt.

Filing portal & AutoFile

Utah returns are filed through tap.tax.utah.gov/TaxExpress/_. Login verification: May require verification. SalesTax50 AutoFile prepares the TC-62M + Schedule J from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Utah permit if I only sell on Amazon?

If you exceed the $100,000 threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Utah warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your Utah TAP return — SalesTax50 separates them automatically.

Does SalesTax50 file Utah returns automatically?

Yes — AutoFile prepares your TC-62M + Schedule J from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Utah permit.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Utah State Tax Commission before relying on them.

Let AutoFile handle your Utah returns

Prepared and checked for you — you approve before anything is filed.

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