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Utah splits the work between several offices. The Division of Corporations files the entity. The Tax Commission handles tax licenses. The Division of Professional Licensing handles named professions. We did not read a page that describes one general state business license, so we do not claim one exists. We also did not read any city or county licensing rules. Ask your city and county what they require for your address and trade.
What does the Tax Commission issue?
A sales and use tax license. The Commission's sales tax page tells you to apply online through its Taxpayer Access Point, called TAP, using the business registration page or the TC-69 application. You receive the tax license information by email. After that, you create a TAP login so you can file and pay online.
New businesses estimate their sales and use tax liability when they apply, and the Commission assigns a filing status. It reviews the status each year and writes to the business if it changes.
The page ties the status to the prior year's tax liability. At $1,000 or less you file annually, by January 31. From $1,001 to $50,000 you file quarterly. From $50,001 to $96,000 you file monthly, and above $96,000 you file monthly with mandatory electronic payments. A due date on a weekend or holiday moves to the next business day. Every license holder must file returns even for a period with no tax collected. An active business with no sales files a return with zeros.
What can slow you down?
The Commission can take action if the owners, partners, officers, members or trustees have a history of filing or paying sales tax late. They must pay the outstanding liabilities and may be required to post a surety bond before receiving a new sales tax license. If that could apply to you, deal with the old balances before you apply.
What if you buy, sell or close a business?
Tax licenses are not transferable. If you buy an existing business, apply for new tax licenses, and have the seller provide a Letter of Good Standing from the Commission showing no sales or special fuel taxes owed. If you sell, Utah law requires you to file final tax returns within 30 days of the sale and close the open tax accounts. Special fuel tax returns are due sooner, within 15 days.
What does the Division of Corporations add?
It files your LLC and holds the DBA register. Its fee schedule lists $18 for the yearly renewal of an LLC, including a $5 portal surcharge. A DBA costs $22 to register and $18 to renew. Our Utah DBA guide and Utah LLC guide walk through both.
Where do you check a license?
For a professional license, the Division of Professional Licensing site has a Verify a License page. That covers the professions it licenses, not every trade. For a tax account, ask the Tax Commission. For a city or county license, ask the clerk that issued it. Our business license lookup guide covers the method, and state tax ID lookup covers tax numbers.
What order should you work in?
- Form the LLC and get an EIN.
- Register for the sales tax license if you sell taxable goods or services.
- Check whether your profession needs a DOPL license.
- Ask your city and county about local licenses.
- Register a DBA if you will trade under another name.
For neighbors, see Idaho, Colorado and Wyoming. This page does not cover city or county licensing, license fees at DOPL or the sales tax rates.