Start a Utah Business

Starting a small business in Utah involves several key steps, from choosing a business structure to registering with state and local authorities. The usual order is: form the business with the state, get a federal tax ID, register with the Utah State Tax Commission, and then get the licenses your city or county requires.

Pick a Structure and File With the State

The first step is to choose a business structure. The Utah Division of Corporations and Commercial Code, part of the Utah Department of Commerce, registers business entities such as corporations, limited liability companies (LLCs) and partnerships. A person working alone under their own legal name does not have to form an entity, but anyone doing business under a different name must register that name, called an assumed name or DBA ("doing business as"), with the Division. An LLC or a DBA is filed online through the Department of Commerce business registration system, which requires a UtahID account.

The old OneStop Business Registration site was shut down in September 2024, so guides that still point to it are out of date. The state charges a filing fee for an LLC and a smaller one for a DBA, and a DBA has to be renewed; fees change, so check the current fee schedule on the Division of Corporations site before you file. Before choosing a name, search the Division's business name records to make sure it is available.

Get a Federal Tax ID and Register for Utah Taxes

For federal tax purposes, the IRS uses an Employer Identification Number (EIN) to identify a business. An EIN is free from the IRS, and the online application asks for the Social Security number or the Individual Taxpayer Identification Number (ITIN) of the "responsible party," the person who owns or controls the business. That means an owner with an ITIN can apply for an EIN. Be careful with websites that charge to get an EIN for you.

Next, register for tax accounts with the Utah State Tax Commission. A business that sells taxable goods or services in Utah needs a sales tax license, whatever its structure. Apply online through TAP (Taxpayer Access Point) at tap.utah.gov; the paper version is form TC-69, Utah State Business and Tax Registration. The Tax Commission asks businesses to form their entity and get their EIN first, then register in TAP. If you will hire employees, withholding and unemployment insurance accounts are separate registrations.

Check Local Licenses and Get Free Help

Business license rules are set by each city, or by the county for areas outside city limits, so check with the city or county where the business is located before opening. Many cities also check zoning, especially for a business run from home, and some kinds of work, such as construction trades or cosmetology, need a state professional license from the Division of Professional Licensing.

Free help is available. The Utah Small Business Development Center (SBDC) network offers no-cost, confidential consulting at centers around the state, many of them on college campuses; find the nearest one at utahsbdc.org. The Suazo Business Center, a nonprofit with locations in Salt Lake City and Ogden, offers bilingual advising and classes in Spanish on topics like legal structure, accounting and financing.

Follow the order, keep copies of every registration, and check the official Division of Corporations and Tax Commission pages for current fees and forms. For questions about which structure fits your taxes or liability, an accountant or business attorney can review your situation.