Steps to complete before submitting an application:
1. Registration of a Business Name:
All entities doing business in Utah under an assumed business name must register with the State of Utah, Department of Commerce. If you are using your own name as your business name it will not need to be registered. However, if you use any other name, or even your abbreviated name, you are required to register the name. This is called a fictitious name registration or DBA which stands for 'Doing Business As'. For example, if your name is “Mary B Thomas” and you name your business Mary Thomas, you will not have to register it, but if you call it Mary Smith Preschool or MT Enterprises, you will have to register the name. Corporations and Limited Liability Companies register their name when they file their Articles of Incorporation or Articles of Organization. To register your business name, go to "One Stop Business Registration" If you have any questions about registering a business name and the fees involved, you may call the Utah State Department of Commerce at 801-530-4849 or visit the office in person at 160 East 300 South, Salt Lake City, UT.
2. Obtain a State Sales Tax Number:
Most businesses are required to collect and remit sales tax for goods (and some services) they provide to consumers. You can obtain a sales tax number at the "One Stop Business Registration" website at the same time you are applying for a business name. Sales taxes are coded to the city in which the business is initially registered. If you have any questions about whether or not your business should be collecting sales tax, you may call the State Tax Commission at 801-297-2200 or visit the office in person at 210 North 1950 West, Salt Lake City, UT.
3. Obtain "Employer" Related Tax Numbers:
If you will have employees, you are required to register with the following agencies.
• Internal Revenue Service - You will need to get an Employer Identification Number (EIN) in order to remit the Federal Tax Withholding and make FUTA (Federal Unemployment Tax) payments for your employees. You can apply for this number in person at the State Tax Commission.
• State Tax Commission - You will need to get a State Withholding Number in order to remit the State Tax you withhold from payroll.
• State Unemployment Insurance - State unemployment insurance is required for companies with employees. For further information contact the Utah Department of Workforce Services.
• Worker's Compensation Insurance is required of all employers. This insurance may be obtained from private companies or the State Insurance Fund. Contact the Worker's Compensation Fund of Utah, 100 West Towne Ridge Parkway, Sandy, UT. The phone number is 800-446-2667.
Helpful addresses and phone numbers:
• State of Utah Department of Commerce - 160 East 300 South, Salt Lake City, UT.
• State Tax Commission - 210 North 1950 West, Salt Lake City, UT. Phone (801) 297-2200
• Internal Revenue Service - If you need to get an Employer Identification Number (EIN) in order to remit the Federal Tax Withholding and make FUTA (Federal Unemployment Tax) payments for your employees, contact the State Tax Commission.