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Utah Use Tax

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Utah Use Tax

Answer
You must pay use tax on all taxable items bought for storage, use or consumption in Utah during the filing year, if sales and use tax was not paid to the seller at the time of purchase. This includes Internet or catalog purchases.
You may take a credit for sales or use tax paid to another state (but not a foreign country). If the other states' tax rate is lower than Utah's, you must pay the difference. If the other states' tax rate is more than Utah's, no credit or refund is given. If sales tax was paid to more than one state, complete a worksheet for each state. Add totals on all worksheets and enter the total on line 30.
Sales and use tax rates vary throughout Utah. Use the chart on this page to get the rate for the location where the merchandise was delivered, stored, used, or consumed. Use the county tax rate if the city is not listed.
Grocery food bought through the Internet or catalog is taxed at 3%. The grocery food must be sold for ingestion or chewing by humans and consumed for the substanceÆs taste or nutritional value. The reduced rate does not apply to alcoholic beverages or tobacco. See Tax Commission Publication 25, at tax.utah.gov/forms for more information.
Enter use tax of $400 or less. If the amount is over $400, you must get a sales and use tax license and pay the use tax on a sales and use tax return.

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Views: 311 Created on: Jun 15, 2013
Date updated: Oct 10, 2014

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