Utah State Law

Utah businesses must register with the Division of Corporations and Commercial Code before conducting business. Sole proprietors using a trade name must file a DBA with the Division of Corporations.…

Source: UT Division of Corporations and Commercial Code

Utah employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Department…

Source: UT Department of Workforce Services

Utah employers must report all newly hired and rehired employees to the State Directory of New Hires within 20 days of the hire date. Reports must include the employee name,…

Source: UT Department of Workforce Services

Utah imposes a flat 4.65% corporate income tax on C corporations doing business in the state. The minimum tax is $100. Corporations file Form TC-20 with the Utah State Tax…

Source: UT State Tax Commission

Utah imposes a state sales tax rate of 4.85% on retail sales of tangible personal property and certain services, with local taxes bringing combined rates to between 6.1% and 9.05%.…

Source: UT State Tax Commission

Utah allows pass-through entities including LLCs, partnerships, and S corporations to elect to pay an entity-level income tax at the 4.65% rate as a workaround for the federal SALT deduction…

Source: UT State Tax Commission

Utah minimum wage follows the federal minimum of $7.25 per hour, as the state has not enacted a higher rate. Tipped employees may be paid $2.13 per hour provided tips…

Source: UT Labor Commission

Utah employers must provide workers compensation coverage for all employees including part-time and seasonal workers. Coverage may be obtained through a private insurer or the Workers Compensation Fund of Utah.…

Source: UT Labor Commission

The Utah Division of Professional Licensing (DOPL) licenses and regulates over 70 professions including contractors, engineers, architects, real estate agents, and healthcare providers. License applications and renewals are available through…

Source: UT Division of Professional Licensing

Utah requires contractors to be licensed through the Division of Professional Licensing before performing construction work. License classifications include general building, general engineering, and over 60 specialty trades. Applicants must…

Source: UT Division of Professional Licensing

The Utah Governor Office of Economic Opportunity administers the Industrial Assistance Fund and other financing programs to support business growth and job creation in Utah. Loans and grants are available…

Source: UT Governor Office of Economic Opportunity

The Utah Rural Fast Track program provides grants of up to $150,000 to businesses locating or expanding in rural Utah counties. Grants are tied to job creation commitments and are…

Source: UT Governor Office of Economic Opportunity

Home-based businesses in Utah are regulated by local city and county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits,…

Source: UT Governor Office of Economic Opportunity

Utah LLCs are formed by filing a Certificate of Organization with the Division of Corporations and Commercial Code and paying a $54 fee. All LLCs must designate a registered agent…

Source: UT Division of Corporations and Commercial Code

Utah corporations are formed by filing Articles of Incorporation with the Division of Corporations and Commercial Code and paying a $70 fee. Corporations must designate a registered agent in Utah…

Source: UT Division of Corporations and Commercial Code

Utah LLCs and corporations must file an Annual Report with the Division of Corporations by the anniversary month of formation each year. The filing fee is $18 for LLCs and…

Source: UT Division of Corporations and Commercial Code