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use tax

Use tax is a tax imposed by state taxing authorities on the purchase of goods outside the taxpayer’s state of residence when sales tax is not collected on the transaction. Use taxes are generally designed to discourage the purchase of goods that are not subject to sales tax.

In Utah, use tax functions as a counterpart to the state's sales tax and applies to goods purchased outside of Utah where sales tax has not been paid. This includes purchases made online, through catalogs, or in other states. The use tax rate in Utah is the same as the sales tax rate, which is 4.85% at the state level as of my knowledge cutoff in 2023, with local jurisdictions potentially adding additional percentages. The purpose of the use tax is to level the playing field between in-state and out-of-state sellers, ensuring that Utah businesses are not at a competitive disadvantage. Individuals and businesses in Utah are responsible for paying use tax on taxable items brought into the state if sales tax was not paid at the time of purchase. Taxpayers are typically required to report and pay use taxes annually when filing their state income tax returns or through specific use tax payment forms provided by the Utah State Tax Commission.

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Taxes

use tax

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use tax

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