Reseller tax guide

Utah resale certificate and sales tax for resellers

A summary of what the sources listed on this page say about Utah: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.

Read this first

Not tax advice. General information only: not tax, legal, or financial advice. Tax rates, forms, and rules change and vary by state, locality, and your situation. Confirm with the tax agency or a qualified tax professional before relying on it. Strooply is software from The Stroop LLC. It is not a certified public accounting firm, tax advisory service, enrolled agent or law firm, and nothing on this page creates a professional relationship with you. The full disclaimer and limits of liability are in the Terms of Service. By using this page, you agree to those terms. See something wrong? Report an error.

Last reviewed Oct 8, 2026

Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.

Jump to the sources

At a glance

Utah quick facts

What the sources listed below say. Rules change, and how they apply depends on the facts of each case.

State base sales tax rate: 4.85%^[7]
Resale certificate: Form TC-721 (Exemption Certificate)^[7]
Certificate expiry (as listed): No expiry listed in the source^[7]
Permit or registration: Sales Tax License^[2]
Online application offered: Yes^[2]
Where to apply: State application page^[1]
Certificate form: State certificate form^[3]

Keep each purchase receipt linked to the items it covers. Get the app

Permit and certificate

What the state says about its permit and resale certificate

The state calls the registration associated with buying for resale and collecting tax a Sales Tax License.^[2] The state says it offers an online application.^[2] State application page.^[1]

The resale certificate the state lists is Form TC-721 (Exemption Certificate). The source cited lists no expiry.^[7] The state's certificate form asks for a permit or registration number.^[3] State certificate form.^[3]

Sourcing

What the state says about buying inventory for resale

Multistate certificates

The state says it accepts the Streamlined Sales Tax exemption certificate.^[5]
The state says it accepts the Multistate Tax Commission uniform certificate.^{[2, 6]}

Out-of-state buyers

The Tax Commission accepts Form TC-721NR from non-Utah retailers who take delivery of merchandise in Utah, and it accepts the multi-state Uniform Sales & Use Tax Exemption/Resale Certificate.^{[2, 4]}

Other points the sources mention

According to the form, each TC-721 is kept with the purchaser's records and not sent to the Tax Commission. Utah says a seller who accepts a certificate keeps it in its records for three years.^{[2, 3]}
Utah tax licenses are not transferable. Utah says that on buying a business a buyer generally applies for new licenses, unless the IRS lets the FEIN stay the same, in which case the Tax Commission is notified of the new owner.^[2]
Utah says owners with a history of filing or paying sales tax late have to pay the outstanding liabilities and may be required to post a surety bond before receiving a new sales tax license.^[2]
Utah says every sales tax license holder must file timely returns even if no sales tax was collected for the period.^[2]

Refunds

What the state says about refunds of sales tax paid on inventory

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Utah. According to the state's information, a purchaser who paid sales tax to a seller is pointed to the seller first. The state describes a purchaser filing directly only with a seller-signed assignment or waiver, or proof that the seller refused.^[7]

Who files, per the state: Seller first, per the state^[7]
Refund form named by the state: Form TC-62PR (Application for Refund of Utah Sales and Use Tax)^[7]
How the state says to submit: Application emailed to salestaxrefund@utah.gov, or mailed to the Utah State Tax Commission^[7]

The form has the buyer certify it has not and will not request the refund from the seller, or that the seller would not accept or process the request. The Commission says the period must be within the statute of limitations, and that an approved refund is sent within six to eight weeks of the decision.^[7]

Illustration

Illustration: the Utah state base rate applied to an amount you enter

Example monthly spend before tax (dollars)

Enter an amount to see an illustration.

Illustration only. It applies the 4.85% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.

Not tax advice. Last reviewed Oct 8, 2026. Confirm with the state agency or a qualified tax professional. Report an error

Keep each purchase receipt linked to the items it covers

Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.

Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

Get the app

A free plan is available.

FAQ

Common questions and what the sources say

How do I get a resale certificate in Utah?

Utah's exemption certificate is Form TC-721, which the purchaser completes and gives to the seller, checking the Resale or Re-lease box and entering the sales tax license number. A sales tax license is applied for through the Taxpayer Access Point, and license information is sent by email.^{[2, 3]}

What does the form say about a completed Utah TC-721?

The form says it is not sent to the Tax Commission and that it is kept with the purchaser's records in case of an audit. The form also says the purchaser notifies the seller of any cancellation, modification or limitation of the exemption claimed.^[3]

Can I use my Utah license for out-of-state purchases?

Utah is a Streamlined Sales Tax member, and the Governing Board says the Streamlined certificate is accepted by all member states. Utah is also listed on the multistate Uniform certificate, which says the buyer and seller must determine proper use under each state's law.^{[5, 6]}