I have a client in Utah whom I provide freelance programming services for. I am unsure if this kind of service requires me to charge sales tax for it based on the "Taxable Transactions" section in the code here: http://tax.utah.gov/forms/pubs/pub-25.pdf

The line that stands out to me as possibly requiring me to charge sales tax is:

  • Labor to repair, upgrade or maintain products transferred electronically. This includes maintenance agreements.

Does that also mean freelance programming?

1 Answer 1


The general rule before the "Amazon tax" statute was passed was that if you have no offices in Utah and do your work from out of state, the State of Utah does not have jurisdiction to impose sales tax upon you. The client may or may not owe a use tax, but since you don't have a physical presence there, you aren't obligated to pay sales taxes there.

IIRC, there is still a dollar threshold under the "Amazon tax" statute below which you don't have to pay sales taxes in a foreign jurisdiction.

The language in the sales tax publication could certainly be more clear. But, this seems to apply only to upgrades and repairs and not to new products, so it isn't clear that it applies.

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