Do I need a sales tax permit in Utah?

Every business required to collect Utah sales and use tax must get a license from the Utah State Tax Commission before doing business in Utah. Utah calls the registration a Utah sales tax license. For a seller outside Utah, the economic nexus threshold is $100,000 in sales in the previous or current calendar year. Utah's own rule sets which sales count toward it and when registration must follow.

Sales tax permit · Utah

How to Get a Utah Sales Tax License

The short answer. In Utah, the registration a business must hold before it makes sales subject to Utah sales tax is a Utah sales tax license, issued by the Utah State Tax Commission. Utah charges no fee for the sales tax license.

Utah Sales Tax License at a Glance

What Utah calls it	Utah Sales Tax License
Issued by	Utah State Tax Commission
How to apply	Not confirmed
Fee	Free
Security deposit or bond	May be required
Expires	Does not expire (see Renewal)
Several locations	One for each location
Local sales tax	Depends (see Local taxes)
Threshold for sellers outside the state	$100,000 in sales

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who Needs a Utah Sales Tax License

Every business required to collect Utah sales and use tax must get a license from the Utah State Tax Commission before doing business in Utah.

For a seller outside Utah, the economic nexus threshold is $100,000 in sales in the previous or current calendar year. Utah's own rule sets which sales count toward it and when registration must follow.

How to Apply

You apply to the Utah State Tax Commission. Go to Utah's registration page.

What It Costs

Utah charges no fee for the sales tax license.

Utah may require security, such as a bond or deposit. A bond is required before a license is issued if you, or someone whose tax you are responsible for, have an unpaid Utah sales tax delinquency or had a license revoked for one. The Tax Commission may also require a bond from a license holder when it decides one is needed to ensure compliance.

Does It Expire?

The sales tax license does not expire. The license stays valid until you stop doing business or change your business address, or the Tax Commission revokes it.

More Than One Location

A business needs a separate sales tax license for each place of business in Utah.

Local Sales Taxes in Utah

Local sales and use taxes, including county and city transient room taxes, are filed with the Utah State Tax Commission on your state returns. A city may also charge its own license fee or tax outside the Sales and Use Tax Act, which it collects itself.

More for Utah Businesses

Utah resale certificate, for buying inventory for resale.
Sales tax nexus checker, to see which other states your sales may require you to register in.
Utah LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Utah, for selling only through a marketplace.

Frequently Asked Questions

: Every business required to collect Utah sales and use tax must get a license from the Utah State Tax Commission before doing business in Utah. Utah calls the registration a Utah sales tax license. For a seller outside Utah, the economic nexus threshold is $100,000 in sales in the previous or current calendar year. Utah's own rule sets which sales count toward it and when registration must follow.
: Utah charges no fee for the sales tax license. Utah may require security, such as a bond or deposit. A bond is required before a license is issued if you, or someone whose tax you are responsible for, have an unpaid Utah sales tax delinquency or had a license revoked for one. The Tax Commission may also require a bond from a license holder when it decides one is needed to ensure compliance.
: The sales tax license does not expire. The license stays valid until you stop doing business or change your business address, or the Tax Commission revokes it.
: A business needs a separate sales tax license for each place of business in Utah.
: Local sales and use taxes, including county and city transient room taxes, are filed with the Utah State Tax Commission on your state returns. A city may also charge its own license fee or tax outside the Sales and Use Tax Act, which it collects itself.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency named on this page before you start selling.

Sources

Each entry below is a document recorded in our verified Utah sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

le.utah.gov/xcode/Title59/Chapter12/59-12-S106.htmlUtah Code 59-12-106, Sales and use tax license requirements, no fee, bonds (effective 5/3/2023)
le.utah.gov/xcode/Title59/Chapter12/59-12-S107.htmlUtah Code 59-12-107, Collection by sellers (effective 7/1/2025)
le.utah.gov/xcode/Title59/Chapter12/59-12-S302.htmlUtah Code 59-12-302, Transient room tax collection (effective 5/7/2025)
tax.utah.gov/forms-pubs/pubs/pub-25/Utah State Tax Commission Publication 25, Sales and Use Tax General Information (Rev. 08/26)

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.