Utah Sales Tax on Services Utah: Sales Tax Handbook

Utah:

Are Services subject to sales tax?

While Utah's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of services in Utah, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Utah.


Janitorial Services
EXEMPT
In the state of Utah, cleaning tangible personal property are considered to be taxable.

Transportation Services
TAXABLE
In the state of Utah, all transportation which was provided by common carrier is considered to be exempt.



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Source: http://www.salestaxhandbook.com/utah/sales-tax-taxability/services