Utah eliminates 200-transaction nexus threshold — what remote sellers should know
Written by Alex Lamachenka
Head of DemandGen
Published
What changed
Beginning July 1, 2025, Utah will repeal its 200-transaction threshold for remote seller economic nexus. After that date, only the $100,000 gross revenue threshold will remain.
Previously, remote sellers and marketplace facilitators were required to register for Utah sales and use tax if, in the current or previous calendar year, they:
- Had more than $100,000 in gross revenue from Utah sales, or
- Made 200 or more separate transactions into Utah
With the passage of Senate Bill 47, [1] the 200-transaction test will no longer apply.
Remote sellers will only need to track gross sales to determine if they will trigger economic nexus in Utah.
Who this affects
- Remote sellers: Businesses with no physical presence in Utah but that sell into the state. After July 1, 2025, they will only need to track gross sales — not transaction counts.
- Marketplace facilitators: Platforms handling sales for third-party sellers must follow the same $100,000 sales threshold.
- Utah-based businesses: This change does not apply. If you have a physical presence in Utah, you’ve always been required to collect and remit sales tax on all taxable sales, regardless of sales volume. That obligation remains unchanged.
Why it matters for sellers
- Simplified compliance: Remote sellers only need to monitor sales totals, not transaction counts.
- Reduced burden for small sellers: High-volume, low-dollar businesses (like those selling inexpensive products) may no longer need to register in Utah if sales stay under $100,000.
- No change for in-state sellers: Utah businesses with a physical presence continue to collect on all sales.
What this means for sellers
If you sell into Utah:
- Remote sellers and marketplaces: Focus on your gross sales volume. If you cross $100,000, you must register and collect. If you’re below $100k in sales, the 200-transaction rule no longer applies after July 1, 2025.
- Utah-based businesses: No impact. You remain responsible for collecting and remitting on all taxable sales.
- For manual filers: If you’ve been registered only because you crossed the 200-transaction mark, you may be able to deregister once the change takes effect. Review your sales history carefully to avoid both under-compliance and unnecessary filings.
For TaxCloud users
Our system automatically updates to reflect Utah’s change, so nexus monitoring is based solely on the $100,000 threshold. That means you don’t need to manually adjust your compliance tracking.
Next steps for sellers
- Review your 2024–2025 Utah sales and transaction data.
- If you’re below $100,000 in sales, evaluate whether deregistration makes sense after July 1, 2025.
- Update nexus monitoring tools to remove the 200-transaction trigger.
- Mark July 1, 2025, as a compliance milestone for your business.
Official sources:
- 1.
- 2.
Disclaimer
TaxCloud provides sales tax compliance solutions. We do not provide legal or tax advice. For questions about your specific tax situation or filing requirements, we recommend consulting a qualified sales tax accountant.
Other US sales tax updates
Washington creates new sales tax exemptions in 2026 and 2029
Washington has enacted SB 6346, repealing sales tax on many recently taxed services and introducing future exemptions for essential consumer products like diapers and OTC medicine.
Commercial lease sales tax ends in Florida
As of October 1, 2025, businesses will no longer be charged sales tax on base rent or common operating charges.
Nevada moves sales tax return deadline to the 20th starting in 2026
Nevada has updated its sales and use tax filing schedule. Beginning with the January 2026 reporting period, returns and payments are due on the 20th of the following month, replacing the previous end-of-month deadline. The first return affected by this change is due February 20, 2026.