Utah sales tax for contractors
What we found on official Utah government pages about sales tax and tax setup for contractors. Each line shows its source and the date it was read. This is general information, not tax or legal advice. Rules change: verify with your CPA before you rely on any of it.
How contractors are taxed
contractor is final consumer of materials converted to real property, owes tax, charges none (furnish-and-install); no rate lock for long contracts; no special contractor tax; owner-supplied materials taxed to owner
Source: https://files.tax.utah.gov/tax/forms/pubs/pub-42.pdf. Last verified 2026-11-02.
Filing and due dates
annual liability under $1,000 annual; $1,000-$50,000 quarterly; $50,000+ monthly; due last day of month after period; EFT at $96,000+; forms TC-62S (single location), TC-62M (multi/no fixed location); portal TAP
Source: https://files.tax.utah.gov/tax/forms/2025/pub-25.pdf. Last verified 2026-11-02.
Certificates and forms
TC-721 Exemption Certificate, TC-721G (governments/schools), TC-721RC (religious/charitable via contractor); resale via TC-721
Source: https://files.tax.utah.gov/tax/forms/pubs/pub-42.pdf. Last verified 2026-11-02.
What this page does not cover
Local taxes, special districts, and any detail we could not confirm on an official page are left out on purpose. Confirm current rates, forms and due dates with the state agency and your CPA.
How BossHours helps
BossHours keeps your quotes, invoices and job records in one place so your accountant has what they need at filing time. It does not give tax or legal advice.
See also the contractor guides and free tools.
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