{ "batch": "338-utah-business-and-tax-for-creators", "articles": [ { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_anchor_t59_chapter_10_individual_in", "category": "Business", "title": "[Unverified - being checked] Utah Code Title 59: Chapter 10 Individual Income Tax Act Chapter 12 Sales and Use Tax Act (anchor)", "summary": "[Unverified - being checked] The Utah Legislature's official Utah Code site (le.utah.gov) lists Title 59 of the Utah Code with the entry quoted here. Chapter 10 is the individual income tax and Chapter 12 the sales and use tax.", "body": "The Utah Legislature's official Utah Code site (le.utah.gov) lists Title 59 of the Utah Code with the entry quoted here. Chapter 10 is the individual income tax and Chapter 12 the sales and use tax.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“Chapter 10 Individual Income Tax Act Chapter 12 Sales and Use Tax Act”\n\nNote: Anchor record: the legislature's own code site, le.utah.gov (state domain), Title 59 index page.", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title59/C59_1800010118000101.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "Chapter 10 Individual Income Tax Act Chapter 12 Sales and Use Tax Act", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code Title 59", "topic": "Chapter 10 Individual Income Tax Act Chapter 12 Sales and Use Tax Act (anchor)", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_anchor_t16_chapter_20_utah_revised_", "category": "Business", "title": "[Unverified - being checked] Chapter 20 Utah Revised Uniform Limited Liability Company Act (anchor)", "summary": "[Unverified - being checked] The Utah Legislature's official Utah Code site (le.utah.gov) lists Title 16 of the Utah Code with the entry quoted here. Chapter 20 is the LLC act.", "body": "The Utah Legislature's official Utah Code site (le.utah.gov) lists Title 16 of the Utah Code with the entry quoted here. Chapter 20 is the LLC act.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“Chapter 20 Utah Revised Uniform Limited Liability Company Act”\n\nNote: Anchor record: the legislature's own code site, le.utah.gov (state domain), Title 16 index page.", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title16/C16_2026050620261001.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "Chapter 20 Utah Revised Uniform Limited Liability Company Act", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code Title 16", "topic": "Chapter 20 Utah Revised Uniform Limited Liability Company Act (anchor)", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_rate_stat", "category": "Business", "title": "[Unverified - being checked] Utah Code 59-10-104: Individual income tax: flat rate in the statute", "summary": "[Unverified - being checked] Utah Code 59-10-104(2): the tax on a resident individual's state taxable income is the product of that income and 4.45% (current version effective 1/1/2026). Utah has one flat rate, no brackets.", "body": "Utah Code 59-10-104(2): the tax on a resident individual's state taxable income is the product of that income and 4.45% (current version effective 1/1/2026). Utah has one flat rate, no brackets.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“the tax is an amount equal to the product of: (a) the resident individual's state taxable income for that taxable year; and (b) 4.45%.”\n\nNote: Amended by Chapter 250, 2026 General Session. The Tax Commission's own tax-rates page still lists 4.5% for January 1, 2025 to current (see the next record); the statute text read is the later source.", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S104_2026050620260506.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "the tax is an amount equal to the product of: (a) the resident individual's state taxable income for that taxable year; and (b) 4.45%.", "volatility": "medium", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 59-10-104", "topic": "Individual income tax: flat rate in the statute", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_rate_page", "category": "Business", "title": "Income tax rate page: single rate, no brackets", "summary": "The Tax Commission's income tax page says Utah has a single tax rate for all income levels and lists 4.5% from January 1, 2025, 4.55% for 2024, 4.65% for 2023 and 4.85% for 2022.", "body": "The Tax Commission's income tax page says Utah has a single tax rate for all income levels and lists 4.5% from January 1, 2025, 4.55% for 2024, 4.65% for 2023 and 4.85% for 2022.\n\nWhat Utah State Tax Commission actually says:\n\n“Utah has a single tax rate for all income levels, as follows: Date Range Tax Rate January 1, 2025 – current 4.5% or .045”\n\nNote: The page is headed for tax year 2025; the statute (59-10-104) now reads 4.45% from 1/1/2026.", "source_type": "official", "source_link": "https://incometax.utah.gov/file-pay/tax-rates/", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Utah State Tax Commission", "evidence_quote": "Utah has a single tax rate for all income levels, as follows: Date Range Tax Rate January 1, 2025 – current 4.5% or .045", "volatility": "medium", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah State Tax Commission, income tax rates", "topic": "Income tax rate page: single rate, no brackets", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_no_quarterly", "category": "Business", "title": "Utah State Tax Commission, TC-40 general instructions: Quarterly estimated payments", "summary": "The Tax Commission's TC-40 general instructions state that Utah does not require quarterly estimated tax payments; a taxpayer can prepay at any time on TAP or with form TC-546.", "body": "The Tax Commission's TC-40 general instructions state that Utah does not require quarterly estimated tax payments; a taxpayer can prepay at any time on TAP or with form TC-546.\n\nWhat Utah State Tax Commission actually says:\n\n“Utah does not require quarterly estimated tax payments. You can prepay at any time on the Taxpayer Access Point (TAP) , or by mailing your payment with form TC-546, Individual Income Tax Prepayment Coupon”\n\nNote: Prepayment is still needed to avoid penalties when filing an extension: 90 percent of this year's tax or 100 percent of last year's.", "source_type": "official", "source_link": "https://incometax.utah.gov/general-instructions/", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Utah State Tax Commission", "evidence_quote": "Utah does not require quarterly estimated tax payments. You can prepay at any time on the Taxpayer Access Point (TAP) , or by mailing your payment with form TC-546, Individual Income Tax Prepayment Coupon", "volatility": "medium", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah State Tax Commission, TC-40 general instructions", "topic": "Quarterly estimated payments", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_deadline", "category": "Business", "title": "Utah State Tax Commission, TC-40 general instructions: Filing deadline for sole proprietors / individuals", "summary": "The TC-40 instructions say calendar-year filers must file and pay by April 15 (April 15, 2026 for tax year 2025), and an automatic extension of up to six months to file (not to pay) runs to October 15.", "body": "The TC-40 instructions say calendar-year filers must file and pay by April 15 (April 15, 2026 for tax year 2025), and an automatic extension of up to six months to file (not to pay) runs to October 15.\n\nWhat Utah State Tax Commission actually says:\n\n“You must file your return and pay any tax due: by April 15, 2026 , if you file on a calendar year basis (tax year ends Dec. 31, 2025); or by the 15th day of the fourth month after the fiscal year ends, if you file on a fiscal year basis.”\n\nNote: A sole proprietor files on the individual TC-40; there is no separate sole-proprietor return.", "source_type": "official", "source_link": "https://incometax.utah.gov/general-instructions/", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Utah State Tax Commission", "evidence_quote": "You must file your return and pay any tax due: by April 15, 2026 , if you file on a calendar year basis (tax year ends Dec. 31, 2025); or by the 15th day of the fourth month after the fiscal year ends, if you file on a fiscal year basis.", "volatility": "medium", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah State Tax Commission, TC-40 general instructions", "topic": "Filing deadline for sole proprietors / individuals", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_extension", "category": "Business", "title": "Utah State Tax Commission, TC-40 general instructions: Extension and prepayment requirement", "summary": "An automatic extension of up to six months to file is available without a form, but the taxpayer must have prepaid by the original due date 90 percent of the current year's tax or 100 percent of the prior year's tax.", "body": "An automatic extension of up to six months to file is available without a form, but the taxpayer must have prepaid by the original due date 90 percent of the current year's tax or 100 percent of the prior year's tax.\n\nWhat Utah State Tax Commission actually says:\n\n“You get an automatic extension of up to six months to file your return. You do not need to file an extension form, but we will assess penalties if you have not met the prepayment requirements (see below). See instructions for line 40. All extension returns must be filed by Oct. 15, 2026 . Prepayment Requirements for Filing Extension You must prepay by the original due date: 90 percent of your 2025 tax due (TC-40, line 27 plus line 30); 100 percent of your 2024 tax liability (2024 TC-40, line 27 plus line 30);”", "source_type": "official", "source_link": "https://incometax.utah.gov/general-instructions/", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Utah State Tax Commission", "evidence_quote": "You get an automatic extension of up to six months to file your return. You do not need to file an extension form, but we will assess penalties if you have not met the prepayment requirements (see below). See instructions for line 40. All extension returns must be filed by Oct. 15, 2026 . Prepayment Requirements for Filing Extension You must prepay by the original due date: 90 percent of your 2025 tax due (TC-40, line 27 plus line 30); 100 percent of your 2024 tax liability (2024 TC-40, line 27 plus line 30);", "volatility": "medium", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah State Tax Commission, TC-40 general instructions", "topic": "Extension and prepayment requirement", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_who_files", "category": "Business", "title": "[Unverified - being checked] Who must file a Utah return", "summary": "[Unverified - being checked] Utah Code 59-10-502: a Utah income tax return must be filed by every resident individual required to file a federal return and every nonresident with federal gross income from Utah sources who is required to file a federal return.", "body": "Utah Code 59-10-502: a Utah income tax return must be filed by every resident individual required to file a federal return and every nonresident with federal gross income from Utah sources who is required to file a federal return.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“every resident individual, estate, or trust required to file a federal income tax return for the taxable year;”", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S502_1800010118000101.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "every resident individual, estate, or trust required to file a federal income tax return for the taxable year;", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 59-10-502", "topic": "Who must file a Utah return", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "hollow_body", "strong_label_on_weak_content" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_start_agi", "category": "Business", "title": "[Unverified - being checked] Utah starts from federal adjusted gross income", "summary": "[Unverified - being checked] Utah Code 59-10-103: for an individual, adjusted gross income means the same as in Section 62 of the Internal Revenue Code, so net self-employment income and above-the-line federal adjustments flow into the Utah base.", "body": "Utah Code 59-10-103: for an individual, adjusted gross income means the same as in Section 62 of the Internal Revenue Code, so net self-employment income and above-the-line federal adjustments flow into the Utah base.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“for a resident or nonresident individual, means the same as that term is defined in Section 62, Internal Revenue Code;”\n\nNote: The Internal Revenue Code is named here in notes only; the Utah fact is that its base is federal AGI.", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S103_2025050720250507.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "for a resident or nonresident individual, means the same as that term is defined in Section 62, Internal Revenue Code;", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 59-10-103", "topic": "Utah starts from federal adjusted gross income", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_taxable_income", "category": "Business", "title": "[Unverified - being checked] Utah Code 59-10-103: State taxable income for a resident", "summary": "[Unverified - being checked] Utah Code 59-10-103: a resident individual's taxable income is adjusted gross income after the additions and subtractions in 59-10-114 and the adjustments in 59-10-115.", "body": "Utah Code 59-10-103: a resident individual's taxable income is adjusted gross income after the additions and subtractions in 59-10-114 and the adjustments in 59-10-115.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“for a resident individual, means the resident individual's adjusted gross income after making the: (A) additions and subtractions required by Section 59-10-114 ; and (B) adjustments required by Section 59-10-115 ;”", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S103_2025050720250507.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "for a resident individual, means the resident individual's adjusted gross income after making the: (A) additions and subtractions required by Section 59-10-114 ; and (B) adjustments required by Section 59-10-115 ;", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 59-10-103", "topic": "State taxable income for a resident", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "hollow_body", "strong_label_on_weak_content" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_digital", "category": "Business", "title": "[Unverified - being checked] Utah Code 59-12-103: Sales tax on digital products", "summary": "[Unverified - being checked] Utah Code 59-12-103(1)(m): a sales and use tax is imposed on amounts paid for a sale of a product transferred electronically, whether the sale gives permanent use or a right to use for a definite or specified time, which covers downloads and time-limited access.", "body": "Utah Code 59-12-103(1)(m): a sales and use tax is imposed on amounts paid for a sale of a product transferred electronically, whether the sale gives permanent use or a right to use for a definite or specified time, which covers downloads and time-limited access.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“amounts paid or charged for a sale: (i) (A) of a product transferred electronically; or (B) of a repair or renovation of a product transferred electronically; and (ii) regardless of whether the sale provides: (A) a right of permanent use of the product; or (B) a right to use the product that is less than a permanent use, including a right: (I) for a definite or specified length of time; and (II) that terminates upon the occurrence of a condition;”", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S103_2026050620260701.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "amounts paid or charged for a sale: (i) (A) of a product transferred electronically; or (B) of a repair or renovation of a product transferred electronically; and (ii) regardless of whether the sale provides: (A) a right of permanent use of the product; or (B) a right to use the product that is less than a permanent use, including a right: (I) for a definite or specified length of time; and (II) that terminates upon the occurrence of a condition;", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 59-12-103", "topic": "Sales tax on digital products", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "hollow_body", "strong_label_on_weak_content" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_def_pte", "category": "Business", "title": "[Unverified - being checked] Utah Code 59-12-102: Product transferred electronically defined", "summary": "[Unverified - being checked] Utah Code 59-12-102: a product transferred electronically is one that would be subject to tax if transferred in a manner other than electronically; the term excludes an ancillary service, computer software and a telecommunications service.", "body": "Utah Code 59-12-102: a product transferred electronically is one that would be subject to tax if transferred in a manner other than electronically; the term excludes an ancillary service, computer software and a telecommunications service.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“\"Product transferred electronically\" means a product transferred electronically that would be subject to a tax under this chapter if that product was transferred in a manner other than electronically. (b) \"Product transferred electronically\" does not include: (i) an ancillary service; (ii) computer software; or (iii) a telecommunications service.”\n\nNote: Digital audio-visual work, digital audio work and digital book are separately defined in the same section (21010-21260 characters in); whether a given subscription is taxed turns on whether the tangible equivalent would be taxed. This record does not decide any particular subscription.", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "\"Product transferred electronically\" means a product transferred electronically that would be subject to a tax under this chapter if that product was transferred in a manner other than electronically. (b) \"Product transferred electronically\" does not include: (i) an ancillary service; (ii) computer software; or (iii) a telecommunications service.", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 59-12-102", "topic": "Product transferred electronically defined", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_tpp", "category": "Business", "title": "[Unverified - being checked] Utah Code 59-12-103: Sales tax on shipped physical goods", "summary": "[Unverified - being checked] Utah Code 59-12-103(1)(a): a tax is imposed on the purchaser on retail sales of tangible personal property made within the state.", "body": "Utah Code 59-12-103(1)(a): a tax is imposed on the purchaser on retail sales of tangible personal property made within the state.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“retail sales of tangible personal property made within the state;”", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S103_2026050620260701.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "retail sales of tangible personal property made within the state;", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 59-12-103", "topic": "Sales tax on shipped physical goods", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "hollow_body", "strong_label_on_weak_content" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_state_rate", "category": "Business", "title": "[Unverified - being checked] Utah Code 59-12-103: State sales tax rate component", "summary": "[Unverified - being checked] Utah Code 59-12-103(2)(a)(i): the state tax on a taxable transaction is 4.70% plus the rate in Subsection (6)(a) and any Part 20 supplemental state rate; local taxes are added on top, so the combined rate varies by location.", "body": "Utah Code 59-12-103(2)(a)(i): the state tax on a taxable transaction is 4.70% plus the rate in Subsection (6)(a) and any Part 20 supplemental state rate; local taxes are added on top, so the combined rate varies by location.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“a state tax imposed on the transaction at a tax rate equal to the sum of: (A) 4.70%;”\n\nNote: The Tax Commission rate chart rows show the 4.70 state component beside county and city components; the combined rate depends on the delivery location.", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S103_2026050620260701.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "a state tax imposed on the transaction at a tax rate equal to the sum of: (A) 4.70%;", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 59-12-103", "topic": "State sales tax rate component", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_license", "category": "Business", "title": "[Unverified - being checked] Utah Code 59-12-106: Sales tax license is required", "summary": "[Unverified - being checked] Utah Code 59-12-106(2)(a): it is unlawful for any person required to collect a tax under the sales and use tax chapter to engage in business within the state without first obtaining a license from the Tax Commission; the license has no fee.", "body": "Utah Code 59-12-106(2)(a): it is unlawful for any person required to collect a tax under the sales and use tax chapter to engage in business within the state without first obtaining a license from the Tax Commission; the license has no fee.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“It is unlawful for any person required to collect a tax under this chapter to engage in business within the state without first having obtained a license to do so.”\n\nNote: The section heading is 'Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee'.", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S106_2023050320230503.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "It is unlawful for any person required to collect a tax under this chapter to engage in business within the state without first having obtained a license to do so.", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 59-12-106", "topic": "Sales tax license is required", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_nexus", "category": "Business", "title": "Sales tax nexus covers products transferred electronically", "summary": "The Tax Commission FAQ says retailers and marketplace facilitators must collect Utah sales tax if they sell tangible personal property, products transferred electronically, or services for use in Utah with gross revenues of more than $100,000 in the previous or current calendar year, or meet one of the physical-presence tests.", "body": "The Tax Commission FAQ says retailers and marketplace facilitators must collect Utah sales tax if they sell tangible personal property, products transferred electronically, or services for use in Utah with gross revenues of more than $100,000 in the previous or current calendar year, or meet one of the physical-presence tests.\n\nWhat Utah State Tax Commission actually says:\n\n“Retailers and marketplace facilitators must collect and pay sales and use tax on their sales and on sales they facilitate on their marketplace if they meet any of the following criteria in Utah: sell tangible personal property, products transferred electronically, or services for storage, use, or consumption in the state; in either the previous calendar year or the current calendar year, that result in gross revenues of more than $100,000.”", "source_type": "official", "source_link": "https://tax.utah.gov/business/sales-tax/sales-use-tax-faq/", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Utah State Tax Commission", "evidence_quote": "Retailers and marketplace facilitators must collect and pay sales and use tax on their sales and on sales they facilitate on their marketplace if they meet any of the following criteria in Utah: sell tangible personal property, products transferred electronically, or services for storage, use, or consumption in the state; in either the previous calendar year or the current calendar year, that result in gross revenues of more than $100,000.", "volatility": "medium", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah State Tax Commission, sales tax FAQ", "topic": "Sales tax nexus covers products transferred electronically", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_tc69", "category": "Business", "title": "Tax account application form", "summary": "The Tax Commission's page for creating a business tax account lists 'Apply for a tax account(s) - TC-69' and 'Apply for a Tax License' as the starting points.", "body": "The Tax Commission's page for creating a business tax account lists 'Apply for a tax account(s) - TC-69' and 'Apply for a Tax License' as the starting points.\n\nWhat Utah State Tax Commission actually says:\n\n“Apply for a tax account(s) - TC-69”", "source_type": "official", "source_link": "https://tax.utah.gov/business/create-manage/", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Utah State Tax Commission", "evidence_quote": "Apply for a tax account(s) - TC-69", "volatility": "medium", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah State Tax Commission, create and manage a tax account", "topic": "Tax account application form", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_llc_cert", "category": "Business", "title": "[Unverified - being checked] Utah Code 16-20-201: LLC formation: certificate of organization contents", "summary": "[Unverified - being checked] Utah Code 16-20-201(2): a certificate of organization must state the LLC's name, the street and mailing address of its principal office, and the registered-agent information required by 16-1a-404; the LLC is formed when the certificate is effective and at least one person is a member.", "body": "Utah Code 16-20-201(2): a certificate of organization must state the LLC's name, the street and mailing address of its principal office, and the registered-agent information required by 16-1a-404; the LLC is formed when the certificate is effective and at least one person is a member.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“A certificate of organization must state: (a) the name of the limited liability company, which must comply with Section 16-1a-302 ; (b) the street and mailing address of the limited liability company's principal office; (c) the information required by Section 16-1a-404 ;”\n\nNote: Title 16 Chapter 20 is the Utah Revised Uniform Limited Liability Company Act; the section pages show a version effective 10/1/2026 (renumbered from Title 48, Chapter 3a).", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title16/Chapter20/C16-20-S201_2026050620261001.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "A certificate of organization must state: (a) the name of the limited liability company, which must comply with Section 16-1a-302 ; (b) the street and mailing address of the limited liability company's principal office; (c) the information required by Section 16-1a-404 ;", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 16-20-201", "topic": "LLC formation: certificate of organization contents", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_annual_report", "category": "Business", "title": "[Unverified - being checked] Utah Code 16-1a-212: Annual report", "summary": "[Unverified - being checked] Utah Code 16-1a-212(5)(a): unless the division sets another time by rule, a domestic filing entity must deliver an annual report each calendar year on the last day of its anniversary month and may deliver it up to 60 days earlier.", "body": "Utah Code 16-1a-212(5)(a): unless the division sets another time by rule, a domestic filing entity must deliver an annual report each calendar year on the last day of its anniversary month and may deliver it up to 60 days earlier.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“shall deliver an annual report to the division each calendar year on the last day of the anniversary month; and (ii) may deliver the annual report up to 60 days before the last day of the anniversary month.”", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title16/Chapter1A/C16-1a-S212_2026050620261001.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "shall deliver an annual report to the division each calendar year on the last day of the anniversary month; and (ii) may deliver the annual report up to 60 days before the last day of the anniversary month.", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 16-1a-212", "topic": "Annual report", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "hollow_body", "strong_label_on_weak_content" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_annual_content", "category": "Business", "title": "[Unverified - being checked] Utah Code 16-1a-212: Annual report contents include principal office street address", "summary": "[Unverified - being checked] Utah Code 16-1a-212(2): the annual report includes the entity name, jurisdiction, registered-agent information, the street address of the principal office, and the name and address of each director and principal officer.", "body": "Utah Code 16-1a-212(2): the annual report includes the entity name, jurisdiction, registered-agent information, the street address of the principal office, and the name and address of each director and principal officer.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“the street address of the domestic filing entity's or the registered foreign entity's principal office; and (f) the name and address of each director and principal officer of the domestic filing entity or the registered foreign entity.”", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title16/Chapter1A/C16-1a-S212_2026050620261001.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "the street address of the domestic filing entity's or the registered foreign entity's principal office; and (f) the name and address of each director and principal officer of the domestic filing entity or the registered foreign entity.", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 16-1a-212", "topic": "Annual report contents include principal office street address", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "hollow_body", "strong_label_on_weak_content" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_address", "category": "Business", "title": "[Unverified - being checked] Address in a filing must be a Utah street address", "summary": "[Unverified - being checked] Utah Code 16-1a-403: where the chapter requires an address, the record shall state a street address in Utah and a mailing address in Utah if different.", "body": "Utah Code 16-1a-403: where the chapter requires an address, the record shall state a street address in Utah and a mailing address in Utah if different.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“the record shall state: (1) a street address in this state; and (2) a mailing address in this state, if different from the address described in Subsection (1) .”", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title16/Chapter1A/C16-1a-S403_2026050620261001.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "the record shall state: (1) a street address in this state; and (2) a mailing address in this state, if different from the address described in Subsection (1) .", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 16-1a-403", "topic": "Address in a filing must be a Utah street address", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "hollow_body", "strong_label_on_weak_content" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_reg_agent", "category": "Business", "title": "[Unverified - being checked] Utah Code 16-1a-404: Registered agent may be a commercial registered agent", "summary": "[Unverified - being checked] Utah Code 16-1a-404(1): a represented entity's registered-agent filing names its commercial registered agent, or, if it has none, the name and address of a noncommercial registered agent or the title and mailing address of an office that accepts service.", "body": "Utah Code 16-1a-404(1): a represented entity's registered-agent filing names its commercial registered agent, or, if it has none, the name and address of a noncommercial registered agent or the title and mailing address of an office that accepts service.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“the name of the represented entity's commercial registered agent; or (b) if the represented entity does not have a commercial registered agent:”\n\nNote: Using a commercial registered agent lets the entity put the agent's address in that part of the filing; the principal-office street address is still required by 16-20-201(2)(b).", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title16/Chapter1A/C16-1a-S404_2026050620261001.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "the name of the represented entity's commercial registered agent; or (b) if the represented entity does not have a commercial registered agent:", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 16-1a-404", "topic": "Registered agent may be a commercial registered agent", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_dba_reg", "category": "Business", "title": "[Unverified - being checked] Utah Code 42-2-201: D.B.A. (assumed name) registration within 30 days", "summary": "[Unverified - being checked] Utah Code 42-2-201(1): to register as a D.B.A., a person files a D.B.A. certificate with the division no later than 30 days after beginning to transact business under the name.", "body": "Utah Code 42-2-201(1): to register as a D.B.A., a person files a D.B.A. certificate with the division no later than 30 days after beginning to transact business under the name.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“To register as a D.B.A., a person shall file a D.B.A. certificate that complies with Subsection (2) with the division no later than 30 days after the day on which the entity begins to carry out, conduct, or transact the entity's business.”\n\nNote: Version effective 10/1/2026 (Enacted by Chapter 93, 2026 General Session).", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title42/Chapter2/C42-2-S201_2026050620261001.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "To register as a D.B.A., a person shall file a D.B.A. certificate that complies with Subsection (2) with the division no later than 30 days after the day on which the entity begins to carry out, conduct, or transact the entity's business.", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 42-2-201", "topic": "D.B.A. (assumed name) registration within 30 days", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_dba_content", "category": "Business", "title": "[Unverified - being checked] Utah Code 42-2-201: D.B.A. certificate lists principal address and the true name and street address of each owner", "summary": "[Unverified - being checked] Utah Code 42-2-201(2)(a): the D.B.A. certificate states the D.B.A. name, the principal address, and the true name and street address of each owner, and designates a registered agent.", "body": "Utah Code 42-2-201(2)(a): the D.B.A. certificate states the D.B.A. name, the principal address, and the true name and street address of each owner, and designates a registered agent.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“state: (i) the name of the D.B.A. that complies with Section 42-2-105 ; (ii) the principal address under which the D.B.A. does business or will carry out, conduct, or transact business; and (iii) the true name and street address of each person that owns the D.B.A.;”\n\nNote: A sole proprietor's own street address appears on the D.B.A. certificate; whether the division publishes it was not read.", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title42/Chapter2/C42-2-S201_2026050620261001.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "state: (i) the name of the D.B.A. that complies with Section 42-2-105 ; (ii) the principal address under which the D.B.A. does business or will carry out, conduct, or transact business; and (iii) the true name and street address of each person that owns the D.B.A.;", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 42-2-201", "topic": "D.B.A. certificate lists principal address and the true name and street address of each owner", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_dba_term", "category": "Business", "title": "[Unverified - being checked] Utah Code 42-2-204: D.B.A. registration lasts three years", "summary": "[Unverified - being checked] Utah Code 42-2-204(1)(a): a D.B.A. registration is effective for three years, renewable from 60 days before expiry; unrenewed, it expires permanently 30 days after the division's notice.", "body": "Utah Code 42-2-204(1)(a): a D.B.A. registration is effective for three years, renewable from 60 days before expiry; unrenewed, it expires permanently 30 days after the division's notice.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“A D.B.A registration is effective for three years after the day on which a person registers as a D.B.A.”", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title42/Chapter2/C42-2-S204_2026050620261001.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "A D.B.A registration is effective for three years after the day on which a person registers as a D.B.A.", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 42-2-204", "topic": "D.B.A. registration lasts three years", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "hollow_body", "strong_label_on_weak_content" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_dba_pen", "category": "Business", "title": "[Unverified - being checked] Utah Code 42-2-205: D.B.A. penalty", "summary": "[Unverified - being checked] Utah Code 42-2-205: a person transacting business as a D.B.A. without complying may not bring an action in a Utah court until it complies, and the director may impose a late fee of up to three times the filing fee.", "body": "Utah Code 42-2-205: a person transacting business as a D.B.A. without complying may not bring an action in a Utah court until it complies, and the director may impose a late fee of up to three times the filing fee.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“may not bring an action in a court of this state as a D.B.A. until the person complies with the provisions of this chapter.”", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title42/Chapter2/C42-2-S205_2026050620261001.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "may not bring an action in a court of this state as a D.B.A. until the person complies with the provisions of this chapter.", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 42-2-205", "topic": "D.B.A. penalty", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "hollow_body", "strong_label_on_weak_content" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_no_llc_in_dba", "category": "Business", "title": "[Unverified - being checked] Utah Code 42-2-105: A D.B.A. name may not contain LLC", "summary": "[Unverified - being checked] Utah Code 42-2-105(1)(a)(iv): a D.B.A. name may not contain 'limited liability company', 'LLC' or 'L.L.C.', and under (1)(d)(ii) only a registered Utah LLC may use those terms.", "body": "Utah Code 42-2-105(1)(a)(iv): a D.B.A. name may not contain 'limited liability company', 'LLC' or 'L.L.C.', and under (1)(d)(ii) only a registered Utah LLC may use those terms.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“the term or abbreviation: (A) \"limited liability company\"; (B) \"LLC\"; or (C) \"L.L.C.\";”", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title42/Chapter2/C42-2-S105_2026050620261001.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "the term or abbreviation: (A) \"limited liability company\"; (B) \"LLC\"; or (C) \"L.L.C.\";", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 42-2-105", "topic": "A D.B.A. name may not contain LLC", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "hollow_body", "strong_label_on_weak_content" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r338_utah_business_and_tax_for_creators_338_utah_business_and_tax_for_creators_city_license", "category": "Business", "title": "[Unverified - being checked] Utah Code 10-1-203: Cities may license any business", "summary": "[Unverified - being checked] Utah Code 10-1-203(2): a municipality's legislative body may license for regulation any business within its limits and may impose fees to recover its costs of regulation; 'business' means any enterprise carried on for gain.", "body": "Utah Code 10-1-203(2): a municipality's legislative body may license for regulation any business within its limits and may impose fees to recover its costs of regulation; 'business' means any enterprise carried on for gain.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“the legislative body of a municipality may license for the purpose of regulation any business within the limits of the municipality, may regulate that business by ordinance, and may impose fees on businesses to recover the municipality's costs of regulation.”\n\nNote: There is no statewide general business licence in what was read; licensing is municipal or county. The version read is effective 5/1/2024.", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title10/Chapter1/C10-1-S203_2024050120240501.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "the legislative body of a municipality may license for the purpose of regulation any business within the limits of the municipality, may regulate that business by ordinance, and may impose fees on businesses to recover the municipality's costs of regulation.", "volatility": "low", "from_batch": "338-utah-business-and-tax-for-creators", "subject": "Utah Code 10-1-203", "topic": "Cities may license any business", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } } ] }