Utah Sales Tax Payment and Reporting Rules

Reporting period:

  • Generally: Quarterly, by last day of the month following each calendar quarter.
  • Other: Monthly (due by the last day of each month), if prior year's annual tax was $50,000 or more.
  • Administration:
    State Tax Commission
    210 North 1950 West
    Salt Lake City, UT 84134
    Phone: 801-297-2200; 800-662-4335

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