To get a Utah state tax ID number online, go to the Utah State Tax Commission’s Taxpayer Access Point at tap.utah.gov, open the “Apply for a tax account(s) – TC-69” link, and complete the digital registration form. It’s free, it takes a few minutes, and if you’re registering for a sales tax account you’ll receive a temporary sales tax license number as soon as you submit.1Utah State Tax Commission. Taxpayer Access Point The number is separate from your federal EIN and covers your Utah obligations: sales tax, employee withholding, corporate or pass-through income tax, and any specialized taxes that apply to your industry.
What to Have Ready Before You Start
The TAP application moves quickly if your information is in front of you. Gather the following before you log in:
- Your legal business name and any trade names or DBAs.
- Physical and mailing addresses for the business.
- Your federal EIN from the IRS. Sole proprietors registering for sales and use tax can use a Social Security Number instead.2IRS. Taxpayer Identification Numbers
- Your business structure: sole proprietorship, partnership, LLC, or corporation.
- Your primary business activity and the date you started or will start operating in Utah.
- Names, titles, and SSNs or EINs for each responsible party with authority over the business’s finances. Utah Tax Commission Rule R861-1A-15 requires this.3Cornell Law School. Utah Admin Code R861-1A-15 – Requirement of Social Security and Federal Identification Numbers
- The Utah tax types you need to open accounts for.
On that last point: most businesses are registering for sales tax, withholding tax, or corporate income tax, or some combination. Utah also runs separate accounts for industry-specific taxes including fuel, tobacco, beer and wine, insurance premiums, mining severance, oil and gas, and cannabinoid products, and you select those in the same application if they apply.4Utah State Tax Commission. Other Taxes
Applying Through TAP Step by Step
Open tap.utah.gov in your browser. Under the Apply Online section, choose “Apply for a tax account(s) – TC-69.” This launches the digital version of the Utah State Business and Tax Registration form.
The form walks you through a sequence of screens. You enter your business identity and addresses, your federal ID, your business structure and activity, and your responsible-party details. You then select each tax account you want to open and answer the follow-up questions tied to that tax type. A review screen lets you check everything before you submit.
There is no filing fee, and you don’t need to create an account to apply. Once you submit, the Tax Commission processes the registration and sends your official account details by email. For sales tax specifically, a temporary license number is issued at submission so you can start collecting right away.5Utah State Tax Commission. Create, Manage, or Update a Business Tax Account
If You Prefer Paper
Form TC-69 is accepted on paper as well. Processing takes roughly 15 business days, and the application is free either way, so there’s no cost reason to go that route unless you can’t register online.
Make Sure You Actually Need to Register
A Utah tax ID is required if you sell goods or taxable services in Utah or hire employees who work there. Selling tangible personal property, or products transferred electronically, triggers the sales tax license requirement.6Utah State Tax Commission. Publication 25 – Sales and Use Tax General Information Paying wages for work performed in Utah triggers the withholding account requirement, unless the work lasts 60 days or fewer in a calendar year and the Tax Commission grants advance approval.7Utah State Tax Commission. Employer Withholding Corporations and partnerships operating in Utah also generally need to register for state corporate or pass-through entity income tax.8Utah State Tax Commission. Sales and Use Tax FAQ
Remote Sellers and Marketplace Facilitators
You don’t need a physical presence in Utah to owe sales tax there. A remote seller must register and collect Utah sales tax if gross revenue from sales into the state exceeds $100,000 in either the current or previous calendar year. Utah eliminated the separate 200-transaction threshold as of July 1, 2025, so revenue is the sole test.9Utah State Tax Commission. Out-of-State (Remote) Sellers
Marketplace facilitators work under a slightly different standard. A facilitator must collect and remit Utah sales tax when its own sales plus the sales it facilitates for marketplace sellers exceed $100,000 or involve 200 or more separate transactions in the current or prior calendar year. Once a threshold is met, the facilitator has until the first day of the calendar quarter that falls at least 60 days later to begin collecting.10Utah Legislature. Utah Code 59-12-107.6 – Marketplace Facilitator Collection, Remittance, and Payment of Sales Tax Obligation If a facilitator collects on your sales through its platform, you don’t separately collect or remit tax on those transactions.
When You Don’t Need to Register
Utah exempts isolated or occasional sales by someone who isn’t regularly in the business of selling that type of property. Selling off old office furniture in a one-time transaction, for example, generally doesn’t require a sales tax license. The exemption disappears if the sales become frequent enough to look like a business. Sales of seasonal crops by the producer or the producer’s immediate family during harvest season are also exempt.11Utah Legislature. Utah Code 59-12-104 – Exemptions
After You Have the Number
Utah’s base state sales tax rate is 4.7%, with local jurisdictions adding their own taxes on top. Combined rates across the state run from 4.7% to roughly 8.7% depending on location.6Utah State Tax Commission. Publication 25 – Sales and Use Tax General Information TAP calculates the combined rate when you file, but you’ll want to know your local rate for pricing and point-of-sale setup.
Filing frequency depends on volume. Businesses that owe $50,000 or more per year in sales and use tax must file and pay monthly.12Utah State Tax Commission. Monthly Filing and Payment Smaller businesses typically file quarterly. The Tax Commission assigns your frequency when it processes your registration and can adjust it later based on actual tax collected.
Your sales tax license, once issued, does not expire and does not need to be renewed. It stays active as long as you keep collecting and remitting. All of your ongoing activity, including filing returns, making payments, and updating business information, runs through the same TAP portal where you registered.5Utah State Tax Commission. Create, Manage, or Update a Business Tax Account
Changes in Ownership
If your business changes hands but the IRS allows the federal EIN to stay the same, you don’t need new Utah tax account numbers. The new owners must notify the Tax Commission of updated owner and officer information by filing Form TC-69C. If a new EIN is issued, the new owner has to register for entirely new Utah accounts, because Utah tax licenses are not transferable.13Utah State Tax Commission. Purchasing or Selling a Business
Closing the Account
If you stop doing business, close the account; it won’t lapse on its own. When you sell a business, Utah law requires you to file final tax returns within 30 days of the sale, 15 days for special fuel tax, and close all open tax accounts with the Tax Commission.13Utah State Tax Commission. Purchasing or Selling a Business