Utah Contractor Sales Tax 2026

Utah sales tax for contractors 2026. Labor taxable? Materials? Real rules from state revenue department.

Utah sales tax rate for contractors

  • Combined rate: 4.85% + local (~7.2% combined avg)
  • Construction labor taxable: NO - real property labor is exempt
  • Tax authority: Utah State Tax Commission

How Utah treats contractor labor

Real property labor exempt. Restaurant tax (1%) does not apply to contractors.

Utah-specific rules

Utah uses State Construction Registry (SCR) for preliminary notices. 20-day prelim deadline is strict.

Utah mechanics lien rights

Beyond sales tax, Utah contractor billing must respect the mechanics lien deadline of 180 days from completion. Preliminary notice: Preliminary Notice required within 20 days of first furnishing.

Utah contractor licensing

Utah Division of Occupational and Professional Licensing (DOPL) - required for licensed work. $280 + exam + financial statement. Board: https://dopl.utah.gov.

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Utah contractor resources by trade