Utah removes the 200-transaction rule starting July 2025. Remote sellers now only collect sales tax if annual sales top $100K in the state.
Starting July 1, 2025, Utah will no longer require out-of-state sellers to collect sales tax based on the number of transactions made in the state.
S.B. 47 was signed on March 25, 2025 and takes effect on July 1, 2025.
Out-of-state sellers will now only need to collect and remit Utah sales tax if their total sales into the state exceed $100,000 in a year. Removing the 200-transaction rule simplifies tax compliance for smaller online retailers and brings Utah's policy in line with common national standards.
A step-by-step framework to help businesses manage their indirect tax filings and achieve compliance in a streamlined, efficient, and scalable manner.