Filing your Utah sales tax return is simple with the state’s secure online system. You can file and pay directly through the Utah Taxpayer Access Point (TAP), as long as your business is registered to collect and remit sales tax.
This guide walks you through the step-by-step process of filing online so you can stay compliant, avoid penalties, and ensure accurate reporting of your sales and use tax obligations in Utah.
What You Need Before Filing
Before you start, make sure you have the right information and documents ready. The Utah State Tax Commission (USTC) requires businesses to report all taxable and exempt sales accurately each filing period.- Utah Taxpayer Account Number (Sales Tax License) – You’ll need your Utah sales and use tax license number, which is issued after registering your business through the Taxpayer Access Point (TAP).
- TAP Account Log-in Details – You must log in to TAP with your username and password to file online. If you haven’t created an account yet, click “Create a TAP login!” on the TAP homepage and follow the registration steps.
- Total Sales – Record all gross receipts during the reporting period, including taxable and exempt sales.
- Taxable Sales – Prepare your taxable sales data by location, using your internal sales reports or ecommerce reports (e.g., Shopify).
- Taxable Purchases – Include any purchases subject to use tax if you didn’t pay sales tax at the time of purchase.
- Local Sales Tax Details – Utah requires you to report net taxable sales for each local jurisdiction via Schedule J.
- Bank Account and Routing Number – Keep your bank details ready for ACH payment of taxes owed.
- Filing Frequency Schedule – Check your Utah sales tax license or online account for your assigned filing frequency (monthly, quarterly, or annually).
Step-by-Step: How to File Utah Sales Tax Online
The Utah online filing process through the Taxpayer Access Point (TAP) is a straightforward sequence of data entry and review steps. While the interface may change slightly over time, the core workflow remains the same. Step 1. Prepare your Shopify or Ecommerce Sales Tax Report. This ensures your sales data is accurate and ready for entry. Step 2. Go to the Utah TAP Sales and Use Tax Portal. Step 3. Log in using your username and password. Check your shared email or phone number for the OTP (One-Time Password) and enter it when prompted. Step 4. On your dashboard, click “File Now.”
Step 5. Click the “Next” button to proceed.
Step 6. Click “Next” again to continue to the return form.
Step 7. Enter your total sales amount in Line #1.
Step 8. Enter your sales amount for each jurisdiction as required under Schedule J.
Step 9. Review your entries and click “Next.”
Step 10. Review your summary again and click “Next.”
Step 11. If applicable, attach supporting files or documentation, then click “Next.”
Step 12. Review the final summary, select “Yes,” then click “Submit.”
Step 13. Click “Pay Online.”
Step 14. Enter your banking information, schedule your payment processing date, and click “Submit.”
Step 15. Save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common option.
Helpful Tip: If your filing is interrupted due to internet loss or system downtime, click “Save and Submit Later” to avoid losing your progress.
Due Dates
Utah sales tax filing frequency depends on your previous year’s tax liability. If a due date falls on a weekend or a state holiday, it moves to the next business day. Here is the full schedule of Utah sales tax due dates:| FREQUENCY | REQUIREMENT | REPORTING PERIOD | DUE DATE |
| Anually | $1,000 or less | Calendar year | January 31 |
| Monthly | $50,001 – $96,000 | Monthly | Last day of the following month |
| Monthly (EFT Required) | $96,001 or more | Monthly | Last day of the following month |
| Quarterly | $1,001 – $50,000 | Jan–Mar, Apr–Jun, Jul–Sep, Oct–Dec | April 30, July 31, October 31, January 31 |
Timely Filing Discount
Utah offers a 1.31% seller discount for eligible taxpayers who file and pay their monthly sales and use tax returns on time. This discount applies to the state-collected portion of the tax. This discount is available to both mandatory and voluntary monthly filers.- Mandatory Monthly Filers – Businesses with an annual sales and use tax liability of $50,000 or more must file and pay monthly. Returns and payments are due by the last day of the month following the reporting period. Those who file and pay on time may qualify for the 1.31% seller discount on certain sales and use taxes.
- Voluntary Monthly Filers – Businesses with lower tax liability may choose to file monthly by contacting the Utah State Tax Commission. Once enrolled, they must meet the same deadlines and requirements as mandatory filers. This voluntary monthly status remains in effect until canceled in writing. These filers are also eligible for the 1.31% timely filing discount on qualifying taxes.
Filing Amended Returns
If you need to correct a previously filed Utah sales and use tax return, you can easily file an amended return through the Taxpayer Access Point (TAP) or by paper if necessary. To amend a return:- Log in to TAP and open the return for the period you need to correct.
- Mark “Amended Return” and enter the period being amended in the Period field.
- File the amended return with corrected amounts, not net adjustments.
- Subtract your original payment from the corrected tax due to determine the remaining balance or refund amount.
- Submit payment for any balance due or attach a written request for a refund of overpaid taxes.
Refunds
If you overpaid Utah sales or use tax, you can request a refund using Form TC-62PR. Attach proof of payment, invoices, and documentation showing the items qualify for exemption or exclusion under Utah law. Mail your completed form and supporting documents to: Auditing Division, Utah State Tax Commission 210 N 1950 W, Salt Lake City, UT 84134 Approved refunds are generally processed within 6–8 weeks. You’ll receive written notice if your claim is approved, denied, or adjusted.Filing Zero Returns in Utah
Even if your business had no sales or tax due, you must still file a return. File through TAP as usual and enter “0” in the applicable fields. Failure to file may result in penalties or account suspension.Other Filing Methods in Utah
If you’re unable to file online, the Utah State Tax Commission provides limited alternatives:- File Online (Recommended): File and pay securely through TAP. You can manage all returns, payments, and amendments in one account.
- File by Mail (Special Cases): Paper filings are only accepted with prior approval or if online filing is not possible. Contact the USTC at 801-297-2200 for mailing instructions.
- Pay Electronically: Utah accepts ACH Debit and ACH Credit payments. Credit cards are not currently supported for sales tax payments.
- File with TaxHero – Let TaxHero’s team of experts handle your Utah sales tax filings for you. We’ll prepare, file, and manage your returns accurately and on time so you can focus on running your business. [br_spacer]