Utah changes their economic nexus threshold starting July 1, 2025.

Starting July 1, 2025, Utah’s change to their economic nexus threshold will go into effect. Their previous economic nexus threshold was based on whether you had 200 or more transactions in the state or $100,000 in revenue or gross sales. The amendment to the threshold now makes total gross sales the determining factor for economic nexus. This change will impact both voluntary sellers and marketplace facilitators if they qualify in the previous or current calendar year. Sellers will now be required to pay or collect and remit sales and use tax if their gross revenue surpasses the total of $100,000 from the sales of tangible personal property, products transferred electronically, or storage, use, or consumption services in Utah. For marketplace facilitators, they have to now pay or collect and remit sales and use tax if their sales or sales mediated on behalf of other sellers surpasses $100,000. Sellers can deregister immediately if they were only registered due to the 200 transaction threshold.

For more information, read the full update now: https://le.utah.gov/interim/2024/pdf/00004007.pdf