Utah LLC Business Licenses & Permits (2026)
Utah has no statewide general business license — but between sales tax registration, local permits, and professional board licenses, here's your full stack.
Utah requires no statewide general business license. What you may need instead: a sales tax license with the Utah State Tax Commission if you sell taxable goods, since Utah charges a base 4.85% sales tax plus local rates pushing the combined total to roughly 6.1%–9.55%; state professional licenses for regulated fields; and local city or county business licenses, which many Utah municipalities require even though there's no statewide equivalent.
- Statewide general license
- None
- Sales tax license
- UT State Tax Commission
- State sales tax rate
- 4.85% base
- Combined range
- ~6.1%–9.55%
- Local city/county license
- Common — check directly
- Economic nexus threshold
- More than $100,000
Utah's License Layers
State: sales tax license
Selling taxable goods means registering with the Utah State Tax Commission for the 4.85% base sales tax, plus applicable local rates.
State: profession-specific licensing
Utah licenses regulated fields — contractors, cosmetology, real estate, healthcare, accounting — through the relevant state board.
Local: city and county business licenses
Many Utah cities and counties require their own local business license, separate from anything at the state level — check directly with your specific jurisdiction.
Don't assume "no state license" means "no license anywhere": Utah's simplicity at the state level doesn't extend automatically to the local level. Many cities across Utah — including larger ones — require their own local business license, so check with your specific city or county before assuming you're fully licensed just because you've formed your LLC.
Find Your Likely Stack
Utah License Finder
Business type · your likely license & registration stack
Educational estimate — requirements vary by city, county, and industry. Confirm with the State Tax Commission and your local clerk.
Sales Tax License
- Tax registration: check taxability and nexus before collecting. Sales of goods, electronically transferred products and certain services may be taxable. A marketplace seller must not collect again on a sale for which the facilitator is required to collect.
- Marketplace sellers: under §59-12-107.6(7), the direct-sale test considers Utah sales other than through a facilitator in the current or previous calendar year. Keep marketplace and direct sales separate; do not double-collect. A licensed seller may still have return/reporting duties.
- Remote-seller economic nexus: more than $100,000 of relevant Utah sales in the current or previous calendar year. Exactly $100,000 does not exceed this sales test. The 200-transaction test was removed effective July 1, 2025. Physical or other nexus can create duties separately. Current Tax Commission guidance.
- Marketplace facilitators: apply §59-12-107.6’s separate own-sale/facilitated-sale totals and more-than-$100,000 test, along with other nexus rules. A facilitator without physical presence has a statutory collection-start rule. Current marketplace statute, effective July 1, 2025. Check product/location-specific rates separately.
Professional Licensing
Utah licenses regulated professions — contractors, cosmetologists, real estate agents, accountants, healthcare providers — through the relevant state board. Restaurants clear local health departments; alcohol runs through the Utah Department of Alcoholic Beverage Services plus local approval. Your LLC never substitutes for the professional license — verify your board's rules before the first client.
Practical licensing check: confirm your exact business activity and address with the city or county, Tax Commission and any professional board. Formation does not replace these approvals. Keep marketplace sales and direct sales separate when checking sales-tax duties.
- ✓Optional formation assistance; confirm filing scope, service pricing and submission responsibilities.
- ✓Optional formation assistance; confirm filing scope, service pricing and submission responsibilities.
- ✓Confirm registered-agent eligibility, coverage, included periods and renewal charges.
- ✓Review address-use rules and privacy policies; a service does not remove all information from public filings.
Disclosure: LLC School may earn a commission via this link, at no cost to you. See our advertising disclosure.
Utah LLC — FAQ
Ahmad Adil is the founder and CEO of LLC School. For filing and ongoing compliance, confirm the requirements with the responsible state agency. This is educational information, not legal or tax advice.
About Ahmad Adil → Compare States →