Bill > SB0047

This bill amends Utah's sales and use tax laws to modify when sellers are required to collect and remit sales taxes. The key changes include simplifying the threshold for sales tax collection by removing the separate transaction requirement and maintaining only the $100,000 gross revenue threshold. For marketplace facilitators and sellers, the bill eliminates the previous provision that allowed a 3-7% error rate in tax collection for sales made between 2019 and 2022, effectively holding these entities more strictly accountable for accurate tax collection. The bill clarifies that marketplace facilitators are responsible for collecting and remitting sales taxes on sales they make directly or facilitate for marketplace sellers, regardless of the seller's own tax obligations. Additionally, the bill specifies that marketplace sellers are not liable for a marketplace facilitator's failure to collect or remit taxes, and marketplace facilitators must keep separate records of their own sales and sales facilitated for other sellers. The bill will take effect on July 1, 2025, and includes some minor budgetary adjustments for the Utah State Tax Commission to implement these changes.

Budget and Finance

https://le.utah.gov/~2025/bills/static/SB0047.html