Who needs a sales and use tax license, employer withholding account in Utah?

Issued by Utah State Tax Commission, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Utah

The Utah table lists this for every kind of business.

Register online through Taxpayer Access Point or the state’s OneStop business registration before the first sale; the same application opens the withholding account once you have employees. The license must be displayed and each location needs its own. Restaurants and bars also collect the county restaurant tax on prepared food on top of the combined sales tax rate.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Utah State Tax Commission.

Sources and dates

Tax Commission Publication 25 (sales and use tax general information); Taxpayer Access Point registration (form TC-69). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.