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State Tax Directory

Utah Tax & Revenue Agencies

Who administers sales tax, payroll, and entity filing in Utah — with the base rate, nexus threshold, and filing cadence.

Reference data as of August 2026. Rates, thresholds, and agency names change — verify anything time-sensitive against the current authority before relying on it. We name agencies but do not link to third-party sites.

Sales tax administered by
Utah State Tax Commission
Statewide base rate
4.85% — local rates stack on top and are generally sourced to the delivery address.
Economic nexus (remote sellers)
$100,000 in sales or 200 transactions
Filing cadence
Monthly, quarterly, or annually by liability
Employer / payroll registration
Utah Department of Workforce Services
Entity registration
Utah Division of Corporations
What trips people up
Grocery food is taxed at a reduced combined rate, so item-level tax coding matters.

What this means for a Utah practice

Clinical services billed to a payer are generally not subject to Utah sales tax, so for most practices this matters only on the retail side: supplements, cosmetics, optical, or equipment sold rather than billed. Those sales are filed with the Utah State Tax Commission on the schedule it assigns, and your accountant owns that filing.

None of this is a service we sell, and none of it is advice — it is reference, kept because a practice is still a business with a state footprint and the question comes up. See how Medicaid billing works in Utah or browse everything for Utah.

White Glove Medical Billing is a medical billing, coding, and revenue cycle company — not a healthcare provider and not a law firm. All coding is performed by certified coders from your providers' documentation; the clinical record and the certification of medical necessity remain the provider's. Coverage determinations, claim adjudication, payment amounts, and appeal outcomes are decided solely by the applicable payer, plan, or government program. Rules, fee schedules, and timely-filing limits change and vary by payer and by state; collections, reimbursement, turnaround times, and appeal results are not guaranteed and will differ by practice.

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