- Legislation Overview: On March 25, 2025, Utah enacted S.B. 47, which eliminates the previous 200-transaction threshold for remote sellers, marketplace facilitators, and marketplace sellers regarding sales and use tax collection responsibilities.
- New Tax Collection Criteria: Effective July 1, 2025, tax collection obligations will arise for sellers and facilitators if their gross revenue from sales of tangible personal property, electronically transferred products, or services exceeds $100,000 in either the previous or current calendar year.
- Previous Requirements: Before this change, sellers had a collection responsibility if they either exceeded $100,000 in sales or completed 200 or more separate transactions within the same timeframe.
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