Do You Need a Seller’s Permit in Utah?
If your business sells tangible personal property—basically, anything you can feel, see, or touch—then you need a wholesale license in Utah if either of the following conditions applies:
- You gross more than $100,000/year in the state
- You engage in at least 200 distinct transactions in the state
Keep in mind that the definition of tangible property also includes gas, steam, water, electricity, and prewritten software.
In addition, the requirement to obtain a reseller permit in Utah also applies to businesses that provide services involving the repair, cleaning, or renovation of tangible personal property. Marketplace facilitators fall under this requirement as well.