Article:  50426

Overview 

If you purchased goods from out-of-state sellers (such as online retailers) and were not charged Utah sales tax, you are required to pay use tax. Use tax ensures that all taxable goods used in Utah are taxed equally, even if the seller did not collect it at the point of sale. 

Who Must Report Use Tax? 

You are required to pay use tax if: 

• You purchased tangible personal property for use in Utah and did not pay Utah sales tax, 

• The items were used, stored, or consumed in Utah, 

• You made online or mail-order purchases from retailers that did not collect UT sales tax. 

How is Use Tax Calculated? 

• The standard state use tax rate is 4.85%. 

• Local option taxes (based on your county of residence) may apply, which can increase your total rate. 

• Utah provides use tax rate table based on zip code to help determine the correct amount. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: “I’d like to see the forms I’ve filled out or search for a form.” 

3. In the dropdown menu, select Utah. 

4. Click on the General tab. 

5. Click on “Use Tax” to open the form. 

6. Enter all applicable information.  

7. Click ‘Save’ once complete. 

Additional Resources 

 For further information see:  https://tax.utah.gov/forms/current/tc-40inst.pdf