--- title: "Do I need a Utah sales tax license to sell on eBay or Poshmark?" description: "No license is needed for facilitated sales unless you have Utah nexus and also sell outside a marketplace, the Utah State Tax Commission says." canonical: https://resellerindex.com/tax/sellers-permit/utah/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / Utah # Do I need a seller's permit to sell on eBay or Poshmark in Utah? No: the Utah State Tax Commission says marketplace sellers do not need a Utah sales tax license for facilitated sales unless they have Utah nexus and make sales outside a marketplace, and sellers aren't liable for tax a marketplace facilitator is required to collect. Once a seller with Utah nexus (a place of business in Utah, or over $100,000 of Utah sales) also sells direct, through its own site, a booth or a store, it needs a sales tax license from the Taxpayer Access Point (TAP) and files returns, leaving its marketplace sales off them; the pages checked don't state a license fee. Utah calls it a sales tax license, issued by the Utah State Tax Commission. General information, not tax or legal advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 23, 2026. ## Utah in short - **Sell only on marketplaces that collect the tax:** No: the state says registration is not required - **Also sell direct (own site, Facebook, flea market):** Yes: the state says to register; fee not stated as one figure (see below) - **Resale certificate:** Exemption Certificate (Sales, Use, Tourism and Motor Vehicle Rental Tax) (TC-721) - **Garage and occasional sales:** Exempt - **Where to register:** [Taxpayer Access Point (TAP), "Apply for a tax account(s) - TC-69"](https://tap.utah.gov/) ## If you sell only on eBay, Poshmark and other marketplaces Marketplace sellers do not need a Utah sales tax license for facilitated sales unless they have Utah nexus and make sales outside a marketplace. A marketplace seller that does hold a Utah license files sales tax returns but does not report sales made through a marketplace, and can't opt out of having the facilitator collect. The rule: Utah Code § 59-12-107.6; Publication 71 (Rev. 6/25). > "Marketplace sellers do not need to have a Utah sales tax license for facilitated sales unless they have Utah nexus (see Pub 37) and make sales outside a marketplace." Utah State Tax Commission, [Publication 71, Sales Tax Information for Marketplace Sellers and Marketplace Facilitators (Rev. 6/25)](https://files.tax.utah.gov/tax/forms/pubs/pub-71.pdf), Definitions: Marketplace Seller Utah sales tax applies to retail sales of tangible personal property, products transferred electronically and certain services for use in Utah, collected by the seller. Since October 1, 2019, marketplace facilitators with Utah nexus for their facilitated sales hold a Utah sales tax license and collect, report and pay the tax on those sales. Sources: [Publication 71, Sales Tax Information for Marketplace Sellers and Marketplace Facilitators (Rev. 6/25)](https://files.tax.utah.gov/tax/forms/pubs/pub-71.pdf); [Marketplace Facilitators](https://tax.utah.gov/business/sales-tax/other-sales-tax/marketplace-facilitators/); [Sales and Use Tax FAQ](https://tax.utah.gov/business/sales-tax/sales-use-tax-faq/). ## If you also sell direct: your own site, Facebook, flea markets, consignment Retailers selling tangible goods typically must register for a sales tax license, and a retailer has Utah nexus if it has or uses an office, warehouse or other place of business in Utah or had more than $100,000 of Utah sales in the previous or current calendar year. Non-nexus sellers don't have to register but may do so voluntarily. - **Fee:** The pages checked do not state a fee for a sales tax license. - **Renewal:** Every sales tax license holder must file timely returns, even for periods with no sales; licenses are not transferable to a new owner. - **Register:** [Taxpayer Access Point (TAP), "Apply for a tax account(s) - TC-69"](https://tap.utah.gov/) > "Non-nexus sellers do not have to register or collect Utah sales tax." Utah State Tax Commission, [Publication 25, Sales and Use Tax General Information (Rev. 10/24)](https://files.tax.utah.gov/tax/forms/2025/pub-25.pdf), Voluntary Sellers Sources: [Publication 25, Sales and Use Tax General Information (Rev. 10/24)](https://files.tax.utah.gov/tax/forms/2025/pub-25.pdf); [Sales and Use Tax FAQ](https://tax.utah.gov/business/sales-tax/sales-use-tax-faq/). ## Resale certificate: buying inventory without paying sales tax - **The form:** [Exemption Certificate (Sales, Use, Tourism and Motor Vehicle Rental Tax) (TC-721)](https://tax.utah.gov/forms/current/tc-721.pdf) - **Do you need your own permit to give one?** Yes: the state ties the certificate to the buyer's own permit or account number To buy for resale, the buyer checks the Resale or Re-lease box on TC-721, certifying it is a dealer in property it will resell, and gives it to the seller, not the Tax Commission; the form says the purchaser must provide its sales tax license number for that exemption. If the buyer later uses or consumes items it bought tax-free for resale, it reports and pays the tax on its next return. Also accepted: The Tax Commission says Utah also accepts the multi-state Uniform Sales & Use Tax Exemption/Resale Certificate. ### Thrift stores, estate sales and yard sales The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy. > "Utah also accepts the multi-state Uniform Sales & Use Tax Exemption/Resale Certificate." Utah State Tax Commission, [Sales and Use Tax FAQ](https://tax.utah.gov/business/sales-tax/sales-use-tax-faq/), Exemption certificates Sources: [TC-721, Exemption Certificate (Sales, Use, Tourism and Motor Vehicle Rental Tax)](https://tax.utah.gov/forms/current/tc-721.pdf); [Sales and Use Tax FAQ](https://tax.utah.gov/business/sales-tax/sales-use-tax-faq/). ## Garage sales, yard sales and other occasional sales Exempt. Isolated or occasional sales are exempt if the sale is made by a person who does not typically sell that type of product. The exemption does not apply to sales of products bought for resale or to vehicles or vessels that must be titled or registered in Utah. The rule: Publication 25 (Rev. 10/24), product-based exemptions. > "Isolated or occasional sales, if the sale is made by a person who does not typically sell that type of product." Utah State Tax Commission, [Publication 25, Sales and Use Tax General Information (Rev. 10/24)](https://files.tax.utah.gov/tax/forms/2025/pub-25.pdf), Product-based exemptions Sources: [Publication 25, Sales and Use Tax General Information (Rev. 10/24)](https://files.tax.utah.gov/tax/forms/2025/pub-25.pdf). ## Worked examples ### A Utah seller who only uses marketplaces You live in Salt Lake City and sell $8,000 a year, all through marketplaces that collect Utah tax. Publication 71's rule is that no Utah license is needed for facilitated sales unless the seller has Utah nexus and makes sales outside a marketplace, and this seller makes none outside a marketplace. ### Adding a booth at a monthly market Suppose the seller has Utah nexus (for example, an office, warehouse or other place of business in Utah) and starts selling at a monthly market booth. Those are sales outside a marketplace, so Publication 71's exception no longer covers it: it gets a sales tax license through TAP, files returns for the booth sales and leaves its marketplace sales off those returns. ### When a facilitator must start collecting The Tax Commission's example: a facilitator first passes $100,000 of Utah sales on March 8. Sixty days later is May 7, in the April-June quarter, so it must begin collecting Utah tax no later than July 1, the start of the next quarter. ## Edge cases and details - Publication 25 lists wholesalers purchasing resale inventory among businesses that typically must register, and TC-721's resale box asks for a sales tax license number, so a marketplace-only seller without a license should ask the Tax Commission how to buy inventory tax-free. - A buyer who is charged incorrect sales tax by a marketplace facilitator must seek the refund from the facilitator, not the Tax Commission. - Delivery charges and the marketplace and payment-processing fees a facilitator charges sellers are not subject to Utah sales tax, Publication 71 says. - Sellers with a history of filing or paying sales tax late may have to pay what they owe and post a surety bond before getting a new license. ## What to do 1. Marketplace-only: Publication 71 says marketplace sellers need no Utah license for facilitated sales unless they have Utah nexus and also sell outside a marketplace; keep records showing each marketplace collected Utah tax. 2. Adding direct sales with Utah nexus: apply on TAP for a sales tax license before your first direct sale; the Tax Commission says every license holder files on time, even for periods with no sales. 3. Buying inventory: give suppliers a completed TC-721 (resale box) with your sales tax license number, or the multistate uniform certificate. 4. If you're unsure whether your personal-item sales are isolated or occasional, ask the Tax Commission or a tax professional. ## Common questions ### Do I report eBay sales on my Utah sales tax return? No. Publication 71 says a marketplace seller with a Utah sales tax license files returns but does not report sales made through a marketplace. ### Does Utah accept the multistate resale certificate? Yes, the Tax Commission says Utah accepts the multi-state Uniform Sales & Use Tax Exemption/Resale Certificate, as well as its own TC-721. ## Related - [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/) - [Utah: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/utah/) - [Texas: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/texas/) - [Vermont: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/vermont/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax or legal advice This page summarizes Utah's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Utah State Tax Commission directly. ## Sources Official pages this page is built from, with the day each was read. - Utah State Tax Commission: [Publication 71, Sales Tax Information for Marketplace Sellers and Marketplace Facilitators (Rev. 6/25)](https://files.tax.utah.gov/tax/forms/pubs/pub-71.pdf); read Oct 23, 2026. Marketplace sellers' license rule; not reporting marketplace sales; facilitator start date example; fees not taxed. - Utah State Tax Commission: [Marketplace Facilitators](https://tax.utah.gov/business/sales-tax/other-sales-tax/marketplace-facilitators/); read Oct 23, 2026. Facilitators licensed since October 1, 2019; marketplace sellers' license rule; refunds from facilitator. - Utah State Tax Commission: [Sales and Use Tax FAQ](https://tax.utah.gov/business/sales-tax/sales-use-tax-faq/); read Oct 23, 2026. Nexus criteria; TAP; returns even with no sales; accepted exemption certificates; surety bond. - Utah State Tax Commission: [Publication 25, Sales and Use Tax General Information (Rev. 10/24)](https://files.tax.utah.gov/tax/forms/2025/pub-25.pdf); read Oct 23, 2026. Who registers; non-nexus sellers; TC-69 on TAP; isolated or occasional sales exemption. - Utah State Tax Commission: [TC-721, Exemption Certificate (Sales, Use, Tourism and Motor Vehicle Rental Tax)](https://tax.utah.gov/forms/current/tc-721.pdf); read Oct 23, 2026. Resale or re-lease certification; sales tax license number required for that box. Subscribe: https://resellerindex.com/subscribe/ --- The Reseller Index Researched and drafted with AI assistance from each platform's and carrier's own published pages. A full-time reseller runs The Reseller Index and will edit every newsletter issue once the newsletter starts. Every number links to its source and carries the date we checked it. Spot an error? [Tell us](https://resellerindex.com/corrections/) and we'll fix it in the public corrections log. General information, not tax, legal or financial advice. Not affiliated with or endorsed by eBay, Amazon, Mercari, Poshmark, Depop, Whatnot, Etsy, TikTok Shop, USPS, the IRS or the software companies whose prices we track; their names belong to them. Each page shows the date its own rates were last checked. Sponsored placements are always labeled "Sponsored". © 2026 The Reseller Index. No trackers, no ad cookies.