Summary:
Origin Based Sales Tax.
General Sales Tax Rate: 6.1% (Includes a state wide 1.25% levied by local governments in Utah).
Over $100,000 in sales OR 200 transactions during the current or prior calendar year.
Transactions made through a registered marketplace facilitator excluded: No.
Transactions made to a reseller excluded: No.
Limited to certain transaction types: No.
Services: Many services are taxable in Utah.
Digital products (movies, eBooks, music, photographs, magazine subscriptions etc) are taxable. A “product transferred electronically” is considered the same as tangible personal property and taxable if the physical form is also taxable.
SaaS: Taxable.
When To Register: Next transaction after you meet the nexus criteria.