Robin Rumsey and Krista Miller of West Valley City were arrested on Tuesday after a 6-month investigation.
Sergeant Jason Hauer with West Valley City Police said the allegedly abuse occurred over a period of two years.
Hauer said a 14-year-old boy told police his mother, Rumsey, and her friend, Miller, used duct tape to restrict the movement of his arms and legs and then carried him to the basement until the owner of the home set him free.
In another instance, the boy was forced to the ground where there were broken glass pieces. The boy said Miller poured Tobasco sauce on his eyes and face.
Police said the women also forced the boy to use marijuana and alcohol and exposed the teen to pornography.
The investigation is ongoing and more arrests may come.
The Division of Child and Family Services is assisting in the case.