The formulas
- Sales tax = sale x (6.1% + local rate)
- Nexus when counted sales are more than $100,000 in the previous or current calendar year
How it works
Figures current as of November 2026.
The statewide rate is 6.1 percent: the 4.85 percent state rate plus the 1.25 percent uniform local rate (1 percent local option and 0.25 percent county option) charged everywhere. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (county, city and special district taxes above 6.1 percent for the delivery address) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in Utah must register and collect once it has more than $100,000 of gross revenue from sales into Utah in the previous or current calendar year. The 200-transaction test was removed effective July 1, 2025.
A seller with a physical presence in Utah, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Utah sales tax rate?
The statewide rate is 6.1 percent: the 4.85 percent state rate plus the 1.25 percent uniform local rate (1 percent local option and 0.25 percent county option) charged everywhere. Local rates are added on top by delivery address.
What is the Utah economic nexus threshold?
More than $100,000 of gross revenue from sales into Utah in the previous or current calendar year.
Did Utah change its threshold recently?
The 200-transaction test was removed effective July 1, 2025.
Sources
- Utah State Tax Commission, Sales and use tax rates
- Utah State Tax Commission, Out-of-State (Remote) Sellers
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.