How Utah Is Taxing E-commerce Transactions

In Utah, approximately 1 million people filed tax returns in 2004. Yet only 3,400 reported and paid taxes on Internet or mail-order sales. Utah remains a prime example of the gap between actual and reported transactions throughout the United States. In order to close this gap, Utah lawmakers are pushing legislation to make it easier for their state to capture this seemingly lost revenue.

The following questions have been addressed in this article:

What are the general provisions and procedures for levying and collecting sales and use tax in Utah?
What specific provisions of the Utah Tax Statute apply to E-commerce transactions?

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