Utah compliance at a glance
- Sales tax: 4.85% state rate. State 4.85%; combined 6.1-9.05%.
- Late fees: Up to 1.5% per month. (Utah Code 搂15-1-1) Default 10%/yr; contract rates allowed.
- Prompt-pay law: Utah Prompt Payment Act (Utah Code 搂15-6 for construction; 搂63A-3-302 for state). Construction subs paid within 30 days of GC receiving payment; 15.5% per year interest if late.