Utah Division of Corporations and Commercial Code (entity formation) / Utah State Tax Commission (tax registration) / Local municipality or county for local licenses
Step by Step
How to do it
Determine your business structure: sole proprietor, LLC, corporation, partnership
Register your business entity with the Utah Division of Corporations and Commercial Code - file online at secure.utah.gov/bes (Utah Business Entity Search and Registration portal); Utah offers streamlined online filing
Obtain an EIN from the IRS at irs.gov
Register with the Utah State Tax Commission for applicable state taxes at tap.utah.gov (Taxpayer Access Point):
Obtain a LOCAL BUSINESS LICENSE from your city or county: Most Utah cities and many counties require business licenses; Salt Lake City, Salt Lake County, West Valley City, Provo, West Jordan, Orem, Ogden, Sandy, St. George, Taylorsville, and other Utah cities require annual business licenses; fees vary; contact your specific city
Check for industry-specific state licenses: contractors (Utah Division of Occupational and Professional Licensing - DOPL: dopl.utah.gov); healthcare professionals, real estate, cosmetologists, engineers through DOPL; contractor license through Utah DOPL
Renew entity annual report with Division of Corporations; renew local business license annually; renew professional licenses per DOPL schedule
Details
What you need to know
Required Docs
Business name and type of activity
Utah business address and registered agent
Entity formation documents
EIN or SSN
Industry-specific certifications
Fee
LLC formation: $54 (online - very low nationally); corporation: $54 (online); ANNUAL REPORT: $20 (LLC - very low!); corporation annual report: $20; Sales Tax License: nominal; local business license: varies by city; professional license: per DOPL board
RENEWAL: Annual report due each year by anniversary month; local license: annual per city
ONLINE OPTION: Yes - secure.utah.gov/bes (entity formation and annual reports); tap.utah.gov (tax registration); business.utah.gov (Business Resource Center - one-stop)
WHERE TO GO: Utah Division of Corporations (entity formation); Utah State Tax Commission (tax registration); City Hall (local license); Utah DOPL (professional licenses)
Online Option
Yes - secure.utah.gov/bes (entity formation and annual reports); tap.utah.gov (tax registration); business.utah.gov (Business Resource Center - one-stop)
Where to Go
Utah Division of Corporations (entity formation); Utah State Tax Commission (tax registration); City Hall (local license); Utah DOPL (professional licenses)
County-specific variations apply
Utah cities independently administer local business licensing. Salt Lake City, Salt Lake County (unincorporated), West Valley City, Provo (Utah County), West Jordan, Orem, Ogden (Weber County), Sandy, South Jordan, and other cities require local business licenses. Some larger cities have tiered fees based on business type/revenue.
Utah Notes
Important state-specific details
UTAH LLC FORMATION: $54 - one of the LOWEST formation fees nationally.
ANNUAL REPORT: $20 - also among the lowest nationally.
Business.utah.gov: Utah's excellent one-stop Business Resource Center for business registration, licenses, taxes, and resources.
UTAH SALES TAX: 4.85% state rate; counties and cities add local rates; combined rates in major cities typically 7.1-8.7%.
UTAH INCOME TAX: Flat 4.55% for individuals and corporations (2025); simple and relatively low; no surtax.
DOPL (Division of Occupational and Professional Licensing): handles most Utah contractor, professional, and occupational licenses; dopl.utah.gov.
Utah Qualified Business Income Deduction: pass-through entities may benefit from federal QBI deduction.