Utah: Sales Tax Handbook
How to file your sales taxes in Utah
Once your business has an Utah sales tax license and begins to make sales, you are required to start collecting sales taxes on behalf of the Utah government and filing regular sales tax returns. This page will help you understand the basics of your tax collection and filing responsibilities.
How To Collect Sales Tax In Utah
If the seller has an in state location in the state of Utah, they are legally required to collect sales tax at the rate of the their own location, where the sale was made, as Utah is an origin based sales tax state.
If the seller's location is out of state, and the seller has tax nexus, then the state of Utah requires you to collect the base rate in Utah, which is 4.7%.
Sales Tax Collection Discounts In Utah
Utah allows merchants to keep a small percentage of the sales tax they collect as a collection discount, which serves as compensation for the work required to comply with the Utah sales tax regulations
The collection discount is 1.31% of the state tax, and an additional 1% from local, transit, and municipal energy taxes, which is intended for taxpayers who pay monthly.
Your Utah Sales Tax Filing Requirements
To file sales tax in Utah, you must begin by reporting gross sales for the reporting period, and calculate the total amount of sales tax due from this period.
The state of Utah provides all taxpayers with several choices for filing their taxes. One option is to file online by using the Utah Taxpayer Access Point online service. the other option is the online system AutoFile. Both of these online systems also allow the taxpayer to remit payment online as well..
The state of Utah requires that every seller who owns a sales tax permit to file a sales tax return on the required day, even if it is a "zeroes-out" tax return, and there is nothing to report.
Your Utah Sales Tax Filing Frequency & Due Dates
Your business's sales tax return must be filed by the last day of the month following reporting period. For a list of this year's actual due dates, see our calendar of Utah sales tax filing due dates.
Where To File Your Utah Sales Tax Return:
Filing Your Utah Sales Tax Returns Online
Utah supports electronic filing of sales tax returns, which is often much faster than filing via mail.
Utah allows businesses to make sales tax payments electronically via the internet.Electronic payments are required for taxpayers whose liability for state, local, public transit, municipal energy, and short-term leases, rentals of motor vehicles sales and use taxes all together was at least ninety six thousand dollars over the previous tax year.
You can process your required sales tax filings and payments online using the official Utah Taxpayer Access Point (TAP) website, which can be found here . You should have received credentials to access your Utah Taxpayer Access Point (TAP) account when you applied for your Utah sales tax license.
Filing Your Utah Sales Tax Returns Offline
While it is highly recommended that you file online using the Utah Taxpayer Access Point (TAP) website, it is possible to file your required sales tax reportings offline using Utah filing frequency, which you can download and print here . Once you have completed your required reportings, you can mail it to the state at this address:Utah Sales Tax Filing Address: Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-0400
Taxpayers may also file Utah sales tax returns by completing and mailing Form TC-62S: Sales and Use Tax Return to the following address:
Utah State Tax Commission
210 N 1950 W
Salt Lake City
Please note that if you file your Utah sales taxes by mail, it may take significantly longer to process your returns and payments.
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