Utah Transient Room Tax for Short-Term Rentals

Utah Code 59-12-301 authorizes counties to impose a transient room tax of up to 4.25% on every rental of a room, suite, or accommodation under 30 consecutive days, including short-term rentals listed on Airbnb or Vrbo. The Utah State Tax Commission administers, collects, and remits these taxes alongside the state and local sales tax on accommodations. Cities may impose an additional municipal transient room tax under 59-12-352. Operators must register with the Tax Commission and file Form TC-62T. Marketplace facilitators meeting statutory thresholds collect on behalf of hosts.

Failure to register, collect, or remit transient room taxes results in penalties, interest, and possible loss of permit; willful evasion constitutes a misdemeanor under Title 59.