Utah ~ Sales and Use Tax: Utah Enacts Transient Room Tax

CCH Tax Day Report

Utah will impose a state transient room tax of 0.32% on transactions involving tourist home, hotel, motel, or trailer court accommodations and services that are regularly rented for less than 30 consecutive days, effective January 1, 2018. The Tax Commission will administer, collect, and enforce the tax. Sellers collecting the tax may retain, as a commission, 6% of the amount the seller would otherwise remit. Certain sellers or service providers are not liable for failing to collect the tax when the seller or service provider relied on data provided by the Tax Commission or software certified for use by the Tax Commission. Similarly, a purchaser will not be liable for penalties on tax owed by the purchaser should the purchaser’s seller or service provider rely on faulty data provided by the Tax Commission or software certified by the Tax Commission. The tax will be repealed on January 1, 2023.

S.B. 264, Laws 2017, effective as noted above

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