- Legislation Overview: On March 25, 2025, Utah enacted S.B. 47, which eliminates the previous 200-transaction threshold for remote sellers, marketplace facilitators, and marketplace sellers regarding sales and use tax collection responsibilities.
- New Tax Collection Criteria: Effective July 1, 2025, tax collection obligations will arise for sellers and facilitators if their gross revenue from sales of tangible personal property, electronically transferred products, or services exceeds $100,000 in either the previous or current calendar year.
- Previous Requirements: Before this change, sellers had a collection responsibility if they either exceeded $100,000 in sales or completed 200 or more separate transactions within the same timeframe.
Sources
Latest Posts in "United States"
- South Dakota Counties May Impose 0.5% Sales Tax to Offset Property Taxes, Pending Voter Approval
- South Dakota Exempts Agricultural Soil Amendments from Sales Tax on Bulk Purchases Starting 2026
- South Dakota HB 1245: Municipalities May Impose Temporary Sales Tax for Capital Improvements with Voter Approval
- South Dakota Diverts Sales Tax Increase to Fund Homeowner Property Tax Relief
- Missouri DOR Exempts Customary Delivery Charges from Sales and Use Tax for Concrete Firms
