As a part of the recent legislative Special Session called in Utah, Senate Bill 2001, known as the Online Sales Tax Amendment Bill, passed both chambers of the legislature on July 19, 2018. This bill has similar threshold requirements for remote seller tax collection, as have been seen in bills that have been passed since the U.S. Supreme Court's South Dakota v. Wayfair ruling. Modeled after the South Dakota threshold structure, remote sellers who have more than $100,000 of sales or more than 200 transactions in a year into Utah will be required to collect and remit sales tax to the state. The text of the bill can be seen here, and has an effective date of January 1, 2019.
For additional SD v Wayfair ruling resources and quick commentary videos, visit the Sovos South Dakota v. Wayfair resource center.