Utah Repeals Transaction Threshold for Economic Nexus Effective July 1, 2025

Daniel Kostrzewa
April 18, 2025

Beginning on July 1, 2025, Utah will modify its economic nexus laws by removing the transaction threshold for remote sellers and marketplace facilitators.

Currently, remote sellers and marketplace facilitators are required to collect and remit Utah sales tax if they have more than $100,000 in gross revenue from sales into Utah or made 200 or more separate sales transactions into Utah during the current or previous yeah.

However, as a result of Senate Bill 47, starting July 1 only the $100,000 gross revenue threshold will remain in place.

For more information on Senate Bill 47, please click here.

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Author

Daniel Kostrzewa

Daniel Kostrzewa is a Regulatory Counsel at Sovos. Within Sovos’ Regulatory Analysis function, Daniel focuses on domestic sales tax issues. Prior to joining Sovos in 2018, he worked as an attorney in Boston. Daniel received his B.A. in Economics from Boston College and J.D. from Boston College Law School. He is a member of the Massachusetts Bar.
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