Updated April 04, 2024
A Utah sublease agreement is used when a tenant wishes to rent some portion of their residence to another person. When subletting, a tenant might take on a roommate or move out entirely before their lease ends; they become a sub-lessor and act as a landlord to the new tenant while fulfilling their obligations under the original lease until it terminates.
Right to Sublet
Utah’s state laws do not explicitly address subleasing. Therefore, a lease will determine whether or not a tenant can sublet. Typically, a lease will state that the tenant must get their landlord’s permission before doing so. If the lease does not contain language pertaining to subleasing, the tenant should contact their landlord for more information.
In the event that a landlord’s permission is required, consider using a Landlord Consent Form.
Short-Term (Lodgings) Tax
Utah state law defines a short-term rental (STR) as a residential unit (or any portion of one) that is offered for occupancy for fewer than 30 consecutive days.[1] Revenues generated from short-term rentals are subject to state and local taxes.
Utah short-term rental taxes:[2]
- 4.85% State Sales Tax
- Local Sales Tax (varies by county/city)
- 0.32% State Transient Room Tax
- Local Transient Room Taxes (varies by county/city)
Related Forms
Download: PDF, MS Word, OpenDocument
Download: PDF