Utah governor Gary Herbert called a special session of the legislature, which convened on July 18th, 2018. This session was targeted to address a few critical issues, including online retailer sales tax collection in the wake of the U.S. Supreme Court's ruling in South Dakota v. Wayfair. According to the proposed legislation on this issue, Utah would require online merchants who sell more than $100,000 or have more than 200 transactions into Utah in a year, to collect and remit sales tax. This proposed legislation matches the current legislation that was upheld in South Dakota by the U.S. Supreme Court. The proposed legislation would have an effective date of January 1, 2019. Further information regarding the special session can be seen here.
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