Utah's 4.85% state rate is supplemented by county and city taxes that push Salt Lake City to 7.75% combined. Utah taxes groceries at a reduced 3% state rate, and local taxes still apply to food. Utah has one of the more complex sales tax structures in the West, with transit districts, county option taxes, and resort city levies all potentially stacking.
Utah sales tax overview
| Component | 2026 Rate |
|---|---|
| State sales tax | 4.85% |
| Avg local add-on | 2.49% |
| Avg combined | 7.34% |
| Maximum combined | 9.05% |
Note: Utah taxes groceries at lower 3% state rate (vs 4.85% general).
Utah sales tax by city
Combined state + local sales tax rates for major cities in Utah:
| City | Combined Rate |
|---|---|
| Salt Lake City | 7.75% |
| Provo | 7.25% |
| Ogden | 7.25% |
What's exempt in Utah
Groceries
Reduced state rate: 3.00% (vs. 4.85% general). Local rates may still apply.
Clothing & footwear
Taxed at standard rate.
Prescription drugs
Exempt from sales tax (typical across most states).
How Utah sales tax is calculated
Sales tax in Utah is calculated by multiplying the pre-tax purchase price by the applicable combined rate. The formula is simple:
Sales Tax = Purchase Price × 7.34% (avg combined)
Total = Purchase Price + Sales Tax
The exact rate depends on where the purchase occurs — the state base rate (4.85%) plus any local city or county add-ons. Utah allows local jurisdictions to add their own taxes, so the rate varies by location.
Quick calculation examples at average rate 7.34%:
$100 item
$7.34 tax
$107.34 total
$250 item
$18.35 tax
$268.35 total
$500 item
$36.70 tax
$536.70 total
$1,000 item
$73.40 tax
$1073.40 total
Additional tax-free items in Utah
Beyond the standard exemptions, Utah also provides sales tax relief on these categories:
Exemptions may have conditions. Always verify with the Utah Department of Revenue for complete rules.
Utah sales tax in context: rates, history, and neighbors
Utah's 4.85% state sales tax (since 2019, when it dropped from 4.7%) plus county/city/transit/special-district add-ons gives an average combined rate of 7.34%. Salt Lake City 7.75%, Provo 7.25%, Ogden 7.25%, St. George 6.75%, Park City 8.65% (resort tax). Utah taxes groceries at a reduced 3% state rate (vs 4.85% general). Utah's combined sales tax structure includes: state, county option, city option, transit district, special-purpose districts — creating one of the more complex tax stacks in the West. Utah is a Streamlined Sales Tax (SST) Agreement member. Compared to neighbors: Idaho (6%), Wyoming (~5.44% combined), Colorado (~7.79%), Nevada (~8.25%), Arizona (~8.37% combined), New Mexico (~7.6%) — Utah's combined rate is in the lower middle of the Mountain West.
Online shopping & Utah sales tax
Utah requires economic nexus — remote sellers with $100,000+ or 200+ Utah transactions must collect Utah sales tax. Utah uses destination-based sourcing for all online sales. Utah is a member of the Streamlined Sales Tax (SST) Agreement, simplifying multi-state compliance.
Use Tax reminder: If you purchase taxable goods online from a seller who does NOT collect Utah sales tax, you technically owe Use Tax — the same rate as sales tax, reportable on your Utah state tax return. Use Tax enforcement on consumers is rare but the obligation exists for significant purchases.
How much Utah sales tax on common purchases?
Using Utah's average combined rate of 7.34%:
| Purchase | Price | Sales Tax | Total |
|---|---|---|---|
| Grocery cart | $150 | $8.23 | $158.24 |
| Clothing / shoes | $120 | $8.81 | $128.81 |
| Prescription drug | $80 | Exempt | $80.00 |
| Smartphone | $999 | $73.33 | $1072.33 |
| Laptop / tablet | $1,299 | $95.35 | $1394.35 |
| New car ($35,000) | $35,000 | $2569.00 | $37569.00 |
| Home appliance | $1,500 | $110.10 | $1610.10 |
| Restaurant meal | $60 | $4.40 | $64.40 |
Based on Utah's average combined rate of 7.34%. Exact tax depends on city/county. Use our calculator above for specific locations and amounts.
Collecting sales tax in Utah: business guide
If you sell goods or taxable services to Utah customers, here's what you need to know:
- Registration: Register for a Utah sales tax permit/license through the Utah Department of Revenue before making your first taxable sale. Most states process registrations online within a few days.
- Economic nexus (online sellers): If you have $100,000+ in Utah annual sales or 200+ transactions, you must collect Utah sales tax even without a physical presence in the state — per South Dakota v. Wayfair (2018). You must collect both state (4.85%) and applicable local rates.
- Destination vs origin sourcing: Utah uses destination-based sourcing for most sales — the tax rate where the buyer receives the goods applies. Always use the customer's delivery address to determine the rate.
- Filing frequency: Frequency depends on your Utah sales volume — monthly for high-volume sellers, quarterly or annually for low-volume sellers. Check with the Utah Department of Revenue for your specific filing schedule.
- Marketplace sales: If you sell through Amazon, Etsy, eBay, or similar platforms, the marketplace is required to collect and remit Utah sales tax on your behalf — you don't need to collect it separately on marketplace transactions.
- Resale certificates: Businesses purchasing goods for resale can provide a Utah resale certificate to suppliers to avoid paying sales tax on wholesale purchases. Keep copies of all resale certificates for audits.
Streamlined Sales Tax (SST): Utah is a full member of the Streamlined Sales Tax (SST) Agreement, which simplifies multi-state sales tax registration and compliance through a single registration portal (streamlinedsalestax.org).
Utah-specific business compliance details
Utah businesses register with the Utah State Tax Commission at tax.utah.gov for a Utah Sales Tax License. Filing frequency: monthly for $50,000+/year tax, quarterly for $1,000-$50,000, annually for under $1,000. Out-of-state sellers with $100,000+ in Utah sales (or 200+ transactions) must collect Utah tax (economic nexus, since January 2019). Utah is a Streamlined Sales Tax (SST) Agreement member. Marketplace facilitators collect Utah tax. Utah uses destination-based sourcing. The dual rate (4.85% general / 3% groceries) requires careful POS configuration. Penalties: 2% per month (capped at 25%) plus interest. Utah's resort taxes (Park City, Snowbird, Sundance) require additional compliance for tourism-area businesses.
Utah sales tax frequently asked questions
How much is sales tax on groceries in Salt Lake City, Utah?
Salt Lake City's combined grocery tax rate is approximately 3% state + 2.35% local (county + city) = about 5.35% on food. The state charges 3% on groceries (vs 4.85% on general goods), but Salt Lake County and Salt Lake City add their full local portions. This means groceries in SLC face a lower total rate than general merchandise (7.75%), but are far from tax-free.
What is the combined sales tax in Salt Lake City vs Provo, Utah?
Salt Lake City has a combined rate of approximately 7.75% on general goods (4.85% state + 2.9% local). Provo (Utah County) is approximately 7.25% (4.85% state + 2.4% county/city). Ogden is approximately 7.25%. Resort communities like Park City may have additional resort community levies. Utah's county-by-county variation means checking the specific location matters for accurate rates.
Does Utah have any sales tax holidays?
No — Utah does not currently offer any sales tax holidays. Utah's legislature has discussed back-to-school and other holidays but has not enacted them as of 2026. Utah's relatively moderate 4.85% base rate and reduced grocery rate are seen as adequate consumer accommodations without needing periodic holidays.