Sales Tax
University Sales Tax Exemption Certificate – Utah
The university is exempt from Utah sales tax on purchases when paid directly with university funds.
Sales Tax Procedures
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Departments must enter all sales in CIS Sales Tax Reporting, even if no sales occurred. Tax Services & Payroll Accounting consolidates university sales and reports and remits to the state monthly.
Sales tax is a transaction tax. Purchasers are liable for paying the sales tax. As a vendor, the university is responsible for collecting and remitting it to the state. (Utah Code Ann. 59-12-103, 59-12-107(1).)
Deadline: The 15th of the month following the sale month.
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Utah imposes sales tax to all retail sales and leases of tangible personal property, products transferred electronically, and certain services (unless an exemption applies). The sales tax rate varies by Utah location and may change quarterly.
- Tangible personal property: Defined as personal property that may be seen; weighted; measured; felt; or touched; or is in any manner perceptible to the senses.
- Sale: Any transfer of title, exchange, or barter, conditional or otherwise, in any manner, of tangible personal property or any other taxable transaction for consideration.
(Utah Code Ann. 59-12-103(1), 59-12-102.)
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Tax-exempt purchasers must present a valid Utah State Exemption Certificate. (Utah Code Ann. 59-12-106(2).) Exempt sales must be entered in CIS monthly sales tax report.
University Sales Tax Exemptions – Other States
The university’s Utah sales tax exemption certificate does not apply to business activities conducted outside the state of Utah.
When conducting business in other states, like hosting conferences or participating in collegiate athletic events, the university may seek sales tax exemptions where permitted by the laws of the respective states.
Departments planning out-of-state business should review the list below for available exemptions and copies of sales tax exemption certificates. For states not listed, please contact Tax Services to determine whether the University may qualify for an exemption.
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
No State Sales Tax
HOTEL & LODGING:
No Exemption
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
Exempt - Charitable Organization
HOTEL & LODGING:
Exempt
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
No State Sales Tax
HOTEL & LODGING:
No Exemption
SALES & USE:
Exempt - Charitable Organization
HOTEL & LODGING:
Exempt
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
Exempt - Charitable Organization
HOTEL & LODGING:
Exempt
SALES & USE:
Exempt - Education/Nonprofit
HOTEL & LODGING:
No Exemption
SALES & USE:
Exempt - Education
HOTEL & LODGING:
Exempt from sales tax, if paid by U funds but not transient guest tax
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
Exempt - Charitable Organization
HOTEL & LODGING:
Exempt
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
Exempt - Charitable Organization
HOTEL & LODGING:
No Exemption
SALES & USE:
Exempt - Non Profit
HOTEL & LODGING:
No Exemption
SALES & USE:
Exempt - Charitable Organization
HOTEL & LODGING:
No Exemption
SALES & USE:
Exempt - Education/Nonprofit
HOTEL & LODGING:
Exempt
SALES & USE:
No General Sales Tax – Sales Tax Applies at Resorts
HOTEL & LODGING:
No Exemption
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
No State Sales Tax
HOTEL & LODGING:
No Exemption
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
No State Sales Tax. (City of Ashland has tax on food & beverage)
HOTEL & LODGING:
No Exemption
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption
SALES & USE:
No Exemption
HOTEL & LODGING:
No Exemption