To get a sales tax number in Utah, register your business with the Utah State Tax Commission by filing Form TC-69 through Taxpayer Access Point (TAP) at tap.utah.gov. There is no fee. Online applicants generally receive a temporary permit number by email within a couple of business days, with full processing usually finished inside a week.1Utah State Tax Commission. Sales and Use Tax (FAQ) The number lets you collect sales tax from customers, remit it to the state, and buy inventory tax-free for resale.
Do You Actually Need One
Utah law makes it illegal to run a business that collects sales tax without a license from the Tax Commission.2Utah Legislature. Utah Code 59-12-106 – Sales and Use Tax License Requirements If you sell tangible personal property, electronically transferred products, or taxable services to customers in Utah, you need to register. That covers retail stores, food trucks, home-based crafters, and online sellers shipping into the state.
Physical presence in Utah — an office, warehouse, inventory, or employees — creates nexus and triggers the requirement. Out-of-state sellers register once their gross revenue from sales into Utah tops $100,000 in either the current or previous calendar year. Utah’s separate 200-transaction threshold was eliminated on July 1, 2025, so only the revenue test applies now.3Utah State Tax Commission. Out-of-State (Remote) Sellers
One boundary worth noting: if you’re only selling at a craft fair, farmers market, festival, or similar event lasting six months or less, you don’t need the full license. You get a temporary license paired with Form TC-790C that covers just that event. The Tax Commission issues it after the event promoter files their participant list, or you can call the Special Events Unit at 801-297-6303 to get it directly.4Utah State Tax Commission. Special Event Sales Tax
What to Gather Before You Apply
Have this information in front of you when you start Form TC-69. Missing any of it will stall the application.5Utah.gov. TC-69B, Additional Business Locations for a Utah Sales Tax Account
- Federal Employer Identification Number (EIN). Sole proprietors can use a Social Security Number instead.
- Legal business name, matching what’s on file with the IRS or, for registered entities, the Utah Department of Commerce.
- NAICS code identifying your industry. The Census Bureau’s NAICS search tool will give you the right one.
- Business start date at the location you’re registering.
- Names and home addresses of all owners, partners, or corporate officers.
- Physical street address for the business. A P.O. box alone isn’t accepted for the location address.
- Your best estimate of annual sales tax liability. The commission uses it to set your initial filing frequency.
The application itself is Form TC-69, Utah State Business and Tax Registration. You’ll pick your entity type (sole proprietorship, LLC, corporation, partnership, and so on) and select the tax accounts you’re registering for.
Submitting the Application
The fastest way is online through TAP. Choose “Apply for tax account(s) – TC-69” and work through the prompts. TAP flags errors before you submit, you sign electronically, and the confirmation screen gives you a reference number.1Utah State Tax Commission. Sales and Use Tax (FAQ)
If you’d rather file on paper, download Form TC-69, complete and sign it by hand, and mail it to the Utah State Tax Commission at 210 N 1950 W, Salt Lake City, UT 84134-3310. Unsigned forms get rejected. Paper applications take roughly 15 business days because of manual data entry, compared with about a week online.
Standard registration is free.2Utah Legislature. Utah Code 59-12-106 – Sales and Use Tax License Requirements Businesses with more than one sales location file a separate TC-69B for each additional site, but there’s still no fee.
What Arrives, and When
Online applicants typically get a temporary permit number by email within a couple of business days. Full processing usually wraps up inside a week, at which point the Tax Commission emails your license information and you can manage the account in TAP.1Utah State Tax Commission. Sales and Use Tax (FAQ)
Once the license arrives, post it where customers and inspectors can see it. Utah administrative rules require the license to be displayed in a conspicuous place at each business location. The license has no expiration date and no renewal fee — it stays valid as long as you keep operating at that address and file your returns on time. The Tax Commission can invalidate a license if you miss four consecutive monthly or quarterly returns, or two consecutive annual returns.6Legal Information Institute. Utah Admin Code R865-19S-7 – Sales Tax License Pursuant to Utah Code Ann Section 59-12-106
Using the Number to Buy Inventory Tax-Free
One immediate benefit of having a sales tax number: you can buy inventory for resale without paying sales tax on it. Fill out a Utah Sales Tax Exemption Certificate (Form TC-721), check the “Resale or Re-lease” box, put your sales tax license number in the header, and give the completed form to your supplier.7Utah.gov. TC-721, Utah Sales Tax Exemption Certificate
The supplier keeps the certificate in their records as proof the sale was exempt. Do not send it to the Tax Commission. Here’s the piece people miss: if you pull any of that tax-free inventory for your own use instead of reselling it, you owe use tax on it, and you report and pay that on your next sales and use tax return. It’s a common audit finding, so keep clean records separating resale purchases from anything you consume yourself.7Utah.gov. TC-721, Utah Sales Tax Exemption Certificate
Your Filing Schedule After Registration
The Tax Commission assigns your filing frequency based on the estimated liability you reported. The commission reviews accounts each year and notifies you in writing if your status changes. All returns are filed electronically through TAP.8Utah State Tax Commission. Sales and Use Tax
- Quarterly filers, with annual liability of $50,000 or less, have returns due April 30, July 31, October 31, and January 31.
- Monthly filers, with annual liability between $50,001 and $96,000, file by the last day of the month following the reporting period.
- Monthly filers with annual liability of $96,001 or more file on the same monthly schedule, but payments must go by electronic funds transfer.
If your first-year estimate turns out to be well off, expect the commission to adjust your frequency the following year. Filing on time even when you owe nothing keeps the license active and avoids penalties.