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South Dakota v. Wayfair Update: Utah

Following the U.S. Supreme court ruling on South Dakota v. Wayfair, Utah lawmakers, in a special legislative session, passed revised remote seller legislation.

In S.B. 2001, a bill that modifies sales and use tax provisions, signed by the governor on July 21, Utah mirrored the same tax thresholds as South Dakota and exempted remote sellers with:

  • less than $100,000 in sales; or
  • fewer than 200 transactions into the state per year from collecting and remitting sales taxes.

The legislation also repealed a previous provision allowing remote sellers that voluntarily collect and remit sales and use tax to keep 18 percent of the amount that would otherwise be remitted. In addition, the new legislation created a three-year sales tax exemption for certain machinery and equipment.

For more information, visit the Utah State Tax Commission’s website.

New Sales Tax Landscape for Online Sellers

The recent U.S. Supreme Court ruling in South Dakota v. Wayfair overturning the long-held Quill decision will dramatically change the landscape for online sellers when it comes to sales tax.

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