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