Food trucks in Utah

Salt Lake County requires all mobile food units and most shaved-ice stands to use an approved local commissary under a Commissary Agreement, and a residential kitchen is not allowed. Utah County's permit page provides a Commissary Agreement Form and a Commissary Log. Check with the local health department where you will operate. Source ↗

Apply for a sales and use tax account through the Tax Commission's Taxpayer Access Point (TAP). Restaurant tax, up to 1.0% depending on the county, applies to retail establishments whose primary business is selling prepared food, "whether or not at a fixed location", and the Tax Commission lists sidewalk vendors among its examples. Businesses with $50,000 or less in annual sales tax liability file quarterly. Source ↗

The Utah State Fire Marshal's food truck guidelines say LP-gas containers may not be installed, transported or stored inside the vehicle, and every Type I hood needs an automatic fire-extinguishing system serviced every 6 months with a current State Fire Marshal tag. Each vehicle needs at least one 2-A:10-B:C extinguisher, plus a Class K extinguisher for cooking with vegetable or animal oils and fats or solid fuel. Generators may not be refueled during an event or while the public is present. Under rule R710-14, a truck that passes its fire inspection gets a sticker placed inside the rearmost door, valid for one year. Source ↗