Utah Sales Tax Registration

In Utah it is called the Sales and Use Tax License. The Utah State Tax Commission issues it.

Who has to register in Utah, how to apply, what it costs, how long it takes, and what you file once you have it.

Utah sales tax registration at a glance

What it is called: Sales and Use Tax License; Number issued: Utah sales tax license number (sales and use tax account number).
Who issues it: Utah State Tax Commission; Apply online through Taxpayer Access Point (TAP), "Apply for a tax account(s) - TC-69". Paper form: Form TC-69.
State fee: No state fee; No license fee. The Tax Commission can require a bond before issuing a license when the applicant, or a fiduciary of the applicant, has a revoked license or unpaid sales tax.
Processing time: No firm estimate; Ask the Tax Commission for current processing times.
Remote seller threshold: $100,000 in sales; Measurement period: previous or current calendar year. In effect since July 1, 2025.
Filing frequency: Monthly or quarterly; Sales tax liability of $50,000 or more a year: monthly. Less than $50,000: may file quarterly. The Tax Commission sets the frequency and notifies the seller of changes. Monthly filers may keep a seller discount of 1.31%; quarterly filers may not.
State rate: 4.85%; Statewide local option 1% and county option 0.25% apply everywhere, plus other local, transit and resort taxes that vary by location; grocery food is taxed at a 3% combined rate statewide.

How to register in Utah

Where to apply: Apply online with the Utah State Tax Commission. Taxpayer Access Point (TAP), "Apply for a tax account(s) - TC-69"
Application form: Form TC-69, Utah State Business and Tax Registration.
How long it takes: Ask the Tax Commission for current processing times.
What it costs: No license fee. The Tax Commission can require a bond before issuing a license when the applicant, or a fiduciary of the applicant, has a revoked license or unpaid sales tax.
Renewal: The license is valid until the holder stops doing business or changes business address, or the Commission revokes it. It is not assignable.

After you register

How often you file: Monthly or quarterly. Sales tax liability of $50,000 or more a year: monthly. Less than $50,000: may file quarterly. The Tax Commission sets the frequency and notifies the seller of changes. Monthly filers may keep a seller discount of 1.31%; quarterly filers may not.
Due date: Last day of the month after the period.
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 4.85%. Statewide local option 1% and county option 0.25% apply everywhere, plus other local, transit and resort taxes that vary by location; grocery food is taxed at a 3% combined rate statewide. Sourcing: origin. In-state sales of goods are sourced to the seller's fixed place of business; out-of-state sellers source to the customer's location.
Late returns: Failure to file a tax-due return on time: the greater of $20 or up to 10% of the unpaid tax, graduated by how late it is. Another failure-to-pay penalty of the same size applies if tax is still unpaid 90 days after the due date. Monthly filers also lose the seller discount.

Utah rules in plain English

In Utah the permit is called a sales and use tax license. The Utah State Tax Commission issues it. You apply online in the Taxpayer Access Point (TAP) by choosing Apply for a tax account(s), which is the TC-69 Utah State Business and Tax Registration. Utah law says the license is issued without a fee. The Commission can require a bond if you or a business officer has unpaid Utah sales tax or a revoked license. The license stays valid until you stop doing business or move. Sellers without a Utah location need a license once their Utah sales pass $100,000 in the current or previous calendar year. Since July 1, 2025 the number of transactions no longer counts. The state rate is 4.85%, and local taxes add at least 1.25%. Grocery food is taxed at 3% statewide. If you owe $50,000 or more a year you file monthly; smaller sellers may file quarterly. Returns are due the last day of the month after the period, and all returns are filed electronically. The mistake to avoid: skipping a return when you had no sales. Utah requires a return every period, and a late tax-due return costs at least $20.

Sources: Utah State Tax Commission · Taxpayer Access Point (TAP), "Apply for a tax account(s) - TC-69"

More Utah facts

Utah dropped the 200-transaction test for remote sellers on July 1, 2025 (S.B. 47, 2025). Only gross revenue over $100,000 in the previous or current calendar year now counts. Source
The state rate on grocery food is 1.75%, which with the mandatory local and county option taxes gives a 3% combined rate on grocery food everywhere in Utah. Source
A seller must file a return every period, even with no tax liability. Source
Sellers with one fixed Utah location file TC-62S. Sellers with several locations, no Utah location, or no fixed place of business file TC-62M with schedules. Source
Utah is a Streamlined Sales Tax member state, so the SST exemption certificate is accepted for resale purchases. Source

We register you in Utah

Answer a few questions about your business. We prepare your Utah Sales and Use Tax License application, file it with the Tax Commission, and send you the number. $199 per state. Any state fee is separate.

Start my Utah registration

Utah sales tax registration FAQ

Do I need to register for Utah sales tax?

A seller has physical presence if it has or uses an office, warehouse or other place of business in Utah, keeps inventory there, regularly solicits orders there, regularly delivers there other than by common carrier or mail, or regularly leases or services property there; certain related-seller ties also create nexus. Sellers with no physical presence must register after $100,000 in sales in Utah (measurement period: previous or current calendar year).

How long does it take to get a Utah Sales and Use Tax License?

Ask the Tax Commission for current processing times.

What does a Utah Sales and Use Tax License cost?

No license fee. The Tax Commission can require a bond before issuing a license when the applicant, or a fiduciary of the applicant, has a revoked license or unpaid sales tax. Source: Utah Code 59-12-106(2)(e), (2)(l). Our fee to prepare and file the application is $199.

When do I file Utah sales tax returns?

Filing frequency: monthly or quarterly. Sales tax liability of $50,000 or more a year: monthly. Less than $50,000: may file quarterly. The Tax Commission sets the frequency and notifies the seller of changes. Monthly filers may keep a seller discount of 1.31%; quarterly filers may not. Due date: last day of the month after the period. File a return every period, even with no sales. Source: Utah Pub. 25 (Rev. 9/26), p. 14; Utah Code 59-12-107(4).

Do I need to register in Utah as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Utah (measurement period: previous or current calendar year). Since October 1, 2019 a marketplace facilitator over the same threshold (its own sales plus sales it facilitates) must collect and remit Utah tax on the sales it facilitates (Utah Code 59-12-107.6). Source: Utah Code 59-12-107(2)(c), as amended by Laws 2025, ch. 293 (S.B. 47), which removed the 200-transaction test effective July 1, 2025; Utah Pub. 25 (Rev. 9/26).

What happens if I sell in Utah without a Utah Sales and Use Tax License?

Operating without a required license is a class B misdemeanor, with a fine of $500 to $1,000. Source: Utah Code 59-12-106(2)(k); Utah Code 59-1-401(12)(b).

Nearby states

This page summarizes Utah sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Utah State Tax Commission or your tax adviser. State rules last checked October 2, 2026.