After the Wayfair decision, the Utah Legislature passed SB 2001, Online Sales Tax Amendments, which expands the sales tax responsibilities of remote sellers.
SB 2001 requires a remote seller to collect and pay Utah sales tax if, in either the previous or the current calendar year, the remote seller:
- receives gross revenue of more than $100,000 from the sale of tangible personal property, any product transferred electronically, or services for storage, use, or consumption in Utah; or
- sells tangible personal property, products transferred electronically, or services for storage, use, or consumption in Utah in 200 or more separate transactions.
The requirements of SB 2001 are effective for sales occurring on or after Jan. 1, 2019.