Utah sales tax is filed online through the Taxpayer Access Point (TAP), the State Tax Commission's portal, on the Sales and Use Tax Return (Form TC-62S, or TC-62M for multiple or non-fixed locations). Returns are due the last day of the month after the filing period, and a return is required every period, even with no sales. The Commission requires sales and use tax returns to be filed electronically.
This guide covers who files and how often, how to file in TAP, how to report sales by location, how to report no sales, how to amend a return, how to pay, and what late filing costs.
This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the Utah State Tax Commission before you file.
Utah sales tax filing at a glance
- Who administers it: Utah State Tax Commission.
- Online portal: Taxpayer Access Point (TAP), at tap.utah.gov.
- Return: Sales and Use Tax Return, Form TC-62S or TC-62M, plus location schedules where they apply.
- Filing frequency: Quarterly or monthly, set by the Commission based on your prior-year sales tax liability.
- Due dates: The last day of the month after the period. Quarterly returns are due April 30, July 31, October 31, and January 31. A due date on a Saturday, Sunday, or legal holiday moves to the next business day.
- Zero returns: Required for every active account, even with no activity.
- Payment: Bank account (ACH) payments in TAP are free; cards carry a 3% fee. Larger monthly filers must pay by EFT.
- Economic nexus: More than $100,000 in gross revenue from sales into Utah in the previous or current calendar year.
Who has to file, and how often
Every business with a Utah sales tax account files a return for each period. That includes remote sellers. The Commission says a remote seller must collect and pay Utah sales tax if, in the previous or current calendar year, it receives gross revenue of more than $100,000 from sales of tangible personal property, products transferred electronically, or services for storage, use, or consumption in Utah. The Commission's page notes that before July 1, 2025 the test also counted 200 or more separate transactions, which no longer applies. Our Utah sales tax guide covers registration and nexus in more detail.
New businesses estimate their sales and use tax liability when they apply for a license and are assigned a filing status. The Commission reviews accounts annually and notifies you in writing if your status changes. By annual sales tax liability:
| Frequency | Annual sales tax liability | Due date |
|---|---|---|
| Quarterly | About $50,000 or less | April 30, July 31, October 31, January 31 |
| Monthly | About $50,000 to $96,000 | Last day of the month after the period |
| Monthly, with mandatory EFT payment | $96,000 or more | Last day of the month after the period |
The Commission's sales tax page and its Publication 25 state the $50,000 boundary slightly differently, so treat it as approximate and rely on the status in your welcome or review letter. Not sure what is taxable? See our posts on Utah sales tax exemptions and whether clothing is taxed in Utah.
Before you start: get into TAP
You need a Utah sales tax account before you can file; our sales tax permit overview explains the process. To file, you create a TAP profile (click Sign Up on the TAP homepage) and then add your tax account to it using your Account ID number and PIN. Your PIN letter is mailed after your registration is processed. If you lose it, you can email the Commission or call 801-297-3996 to request one if you are the account owner or registered agent.
Before filing, gather your total sales for the period, exempt sales, sales by location, and any adjustments such as bad debts or returned goods. For wholesale sales, see our Utah resale certificate guide for what to collect from buyers.
Step-by-step: filing a Utah return in TAP
- Sign in to TAP and click File now in the Period box, or click File, view, or amend returns in the Account box.
- Select the period and click File Return.
- Answer the Return Information question. Answer No if nothing changed on your account since your last filing. Answer Yes if you added or closed a location; TAP then shows any schedules you need.
- Enter taxable sales detail. Report total sales of goods and services (line 1), exempt sales included in line 1 (line 2), goods you bought tax free and used yourself (line 4), and any adjustments to prior periods (line 6). TAP totals the rest.
- Report sales by location on the schedules. Enter net taxable sales for each location. TAP calculates the tax and carries it to the main return.
- Review the tax calculation. Non-food and prepared food sales and grocery food sales are reported separately. Monthly filers who qualify see the seller discount here.
- Attach support, then submit. Attach documentation for line 6 adjustments if needed, answer Yes to the disclaimer, click Submit, and enter your password. Save Draft does not file the return.
Keep your confirmation number. If you file a large return with many schedules, you can also download an Excel template from TAP, complete it, and import it.
Filing in Utah plus other states? Kintsugi files and remits for you, from $75 per filing, with free monitoring. Book a demo or start free.
Local and location-based rate pitfalls
Utah's combined rate depends on the location, and the return is built around schedules. Per the Commission's Publication 25, sellers with a single fixed location and no other reporting needs file the simpler TC-62S. Sellers file TC-62M if they report vending machine sales with multiple inventory locations, sales from a non-fixed place of business, resort tax or correctional facility tax exemptions, or sales sent into Utah from outside the state.
TC-62M filers also file one or more schedules:
- Schedule A: Non-food and prepared food sales from multiple fixed Utah locations, reported by the seller's location.
- Schedule AG: Grocery food sales from multiple fixed Utah locations.
- Schedule J: Sales reported by the customer's location, including products shipped to customers in Utah and sales at locations other than a fixed place of business.
- Schedule JG: Grocery food sales reported by the customer's location.
- Schedule X: Sales exempt from the resort communities tax or the state correctional facility tax.
If you ship into Utah from another state, expect to report by customer location. Our Utah sales tax calculator shows current rates by location.
Due dates and the weekend rule
Returns are due the last day of the month after the filing period, for example January 31 for the fourth quarter. If a due date falls on a Saturday, Sunday, or legal holiday, the return is due the next business day. See our Utah sales tax due dates page for a calendar.
Applying that rule to the quarterly dates for the rest of this cycle:
| Period | Due date |
|---|---|
| Quarter 3, 2026 | October 31, 2026 falls on a Saturday, so the return is due Monday, November 2, 2026 |
| Quarter 4, 2026 | January 31, 2027 falls on a Sunday, so the return is due Monday, February 1, 2027 |
Monthly returns follow the same rule: the last day of the following month, moved to the next business day when needed. The Commission does not publish a separate 2026 table on the pages we checked, so these dates come from applying its stated rule to the calendar.
Filing a zero return
You must file even if you had no sales. The Commission states that all returns must be filed for an active tax account even if the activity for the period was zero, and Publication 25 repeats that a sales and use tax return is required every period, even when no tax is due. File it in TAP the same way as any other return, with zero amounts.
Amending a return
To correct a filed return, sign in to TAP; the Commission says you use TAP to view, file, or amend returns. Publication 25 explains that sellers who credited or refunded previously reported sales tax can either amend the return where the tax was originally reported or claim an adjustment on the next return. An amendment or adjustment must include an explanation of the change and supporting documentation. If you have multiple locations, amend the schedules for the location where you originally reported the tax.
To avoid a late payment penalty on an amended return, pay all tax, interest, and penalties on the same day you file it, per Publication 58.
Payment methods
- Bank account (ACH debit): Free in TAP. A first-time bank account may take up to 10 days to be withdrawn because of a bank verification step, but the payment is effective the day you make it.
- Credit or debit card: Paid through GovPay with a 3% convenience fee.
- EFT for larger monthly filers: If your annual sales tax liability is $96,000 or more, you must pay by EFT, which includes ACH debit from TAP. Paying a current return by card does not meet the EFT requirement and costs you the seller discount.
- Payment agreement: If you cannot pay in full, the Commission recommends a payment agreement. Partial payments reduce the penalty and interest assessed.
The seller discount
Monthly filers who file and pay on time can take a seller discount of 1.31% of the combined sales tax, which TAP calculates on line 13. Quarterly filers cannot take it. Monthly filers required to pay by EFT must pay that way to qualify, and you lose the discount if you file a monthly return late or underpay the tax due.
Penalties and interest for late filing and payment
Under Publication 58, the Commission may assess a late filing penalty on a return filed after the due date, and a late payment penalty on tax paid after the due date. For a return filed on time but underpaid, or filed late, the penalty grows with the days late:
| Days late | Penalty |
|---|---|
| 1 to 5 | Greater of $20 or 2% of the unpaid tax |
| 6 to 15 | Greater of $20 or 5% of the unpaid tax |
| 16 or more | Greater of $20 or 10% of the unpaid tax |
If a late-filed return is not paid in full within 90 days of the due date, a further penalty of the greater of $20 or up to 10% applies on a similar graduated schedule. The late payment penalty does not apply to a return with no tax due. A return that must be filed electronically is subject to the late filing penalty if it is filed on paper.
Interest is charged from the original due date until the tax is paid, using simple interest at a rate set each year. Publication 58 lists 6% for January 1, 2025 through December 31, 2026. Payments are applied first to penalties, then interest, then tax.
The Commission may waive, reduce, or compromise penalties or interest based on reasonable cause, so ask if you have a qualifying situation.
Common mistakes to avoid
- Skipping zero returns. Every active account needs a return for every period.
- Filing on paper. Sales and use tax returns must be filed electronically in TAP.
- Paying an EFT-required return by card. It does not meet the EFT rule and forfeits the seller discount.
- Reporting by the wrong location. Fixed-location sales use the seller's location; shipped and non-fixed sales use the customer's location.
- Relying on the old 200-transaction test. Utah's economic nexus test is now the $100,000 revenue threshold.
- Assuming a due date on the 31st is fixed. When the last day of the month is a weekend or holiday, the return is due the next business day.
If you receive a sales tax notice
A missed or late return often leads to a letter. Our Utah sales tax notices guide explains what notices from the Utah State Tax Commission mean, why businesses usually receive them, and what to do next. It also points to how to ask for penalty relief where the state publishes a process. Check the date on the notice, match it to your filing period, and follow the instructions on the notice itself.
More state filing guides
Filing in more than one state? These step-by-step guides cover the portals, due dates, and penalties in other states. See them all in our state-by-state guide to filing sales tax online.
- How to file Colorado sales tax online
- How to file Arizona sales tax online
- How to file Nevada sales tax online
Let Kintsugi file for you
If you sell in Utah and other states, Kintsugi's sales tax filing software prepares and files returns on each state's assigned schedule and remits payment. Monitoring across every US state is free, so you know when you cross a threshold. Filing starts at $75 per filing, with no per-state subscription. See pricing, start free, or book a demo.
Frequently asked questions
Can I file Utah sales tax online for free?
Yes. Filing in TAP has no fee. Bank account payments are free, and the Commission charges a 3% convenience fee only for card payments.
What form do I use to file Utah sales tax?
The Sales and Use Tax Return, Form TC-62S, or TC-62M if you report multiple or non-fixed locations. Both are filed electronically in TAP.
When is Utah sales tax due?
Returns are due the last day of the month after the filing period. Quarterly returns are due April 30, July 31, October 31, and January 31, and a due date on a weekend or legal holiday moves to the next business day.
Do I have to file if I had no sales?
Yes. Every active account must file a return for every period, even when the activity is zero.
What is the economic nexus threshold in Utah?
More than $100,000 in gross revenue from sales into Utah in the previous or current calendar year.
What if I miss the deadline?
File and pay as soon as possible. A penalty of the greater of $20 or 2%, 5%, or 10% of the unpaid tax applies depending on how late you are, interest accrues from the original due date, and monthly filers can lose the seller discount. You can ask the Commission to waive penalties for reasonable cause.
Sources
Checked September 29, 2026.
- Utah State Tax Commission, Sales & Use Tax
- Utah State Tax Commission, File and Pay
- Utah State Tax Commission, TAP FAQ: Help for Sales Tax
- Utah State Tax Commission, Out-of-State (Remote) Sellers
- Utah State Tax Commission, Payment options
- Utah State Tax Commission, Penalties & Interest
- Utah State Tax Commission, Publication 25, Sales and Use Tax General Information
- Utah State Tax Commission, Publication 58, Utah Interest and Penalties
- Utah State Tax Commission, Quick Start Guide for filing TC-62S/M
