Utah: Sales Tax Handbook
Utah Sales Tax Rate
|State Sales Tax||Local Sales Tax Range||Average Local Tax||Average Combined Tax||Max Combined Tax|
|4.85%||1.25% - 4.2%||2.115%||6.965%||9.05%|
2023 Utah Sales Tax Handbook
Utah Table of Contents
- List of Local Sales Tax Rates
- Sales Tax Calculator
- Sales Tax Exemption Certificates
- Sales Tax Info For Businessowners
- Taxable vs. Non-Taxable Purchases
- Sales Tax on Cars & Vehicles
- More Information
Utah's Sales Tax By The Numbers:
Utah has a lower-than-average sales tax, including when local sales taxes from Utah's 128 local tax jurisdictions are taken into account.
Rankings by Average State + Local Sales Tax:
Ranked 27th highest by combined state + local sales tax
Ranked 28th highest by per capita revenue from state + local sales taxes ($881 per capita)
Rankings by State Sales Tax Only:
Ranked 13th highest by state sales tax rate
Ranked 35th highest by per capita revenue from the statewide sales tax ($655 per capita)
Printable PDF Utah Sales Tax Datasheet
Utah has a statewide sales tax rate of 4.85%, which has been in place since 1933.
Municipal governments in Utah are also allowed to collect a local-option sales tax that ranges from 1.25% to 4.2% across the state, with an average local tax of 2.115% (for a total of 6.965% when combined with the state sales tax). The maximum local tax rate allowed by Utah law is 3.35%. You can lookup Utah city and county sales tax rates here.
This page provides an overview of the sales tax rates and laws in Utah. If you are a business owner and need to learn more about things like getting a sales tax permit, filing a sales tax return, or making tax-exempt purchases for resale see the Utah Sales Tax Handbook's Table of Contents above.
What is exempt from sales taxes in Utah?
Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how Utah taxes five types of commonly-exempted goods:
For more details on what types of goods are specifically exempt from the Utah sales tax see Utah sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Utah? Taxation of vehicle purchases in particular are discussed in the page about Utah's sales tax on cars.
Are services subject to sales tax in Utah?
"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Utah, specified services are taxable.
About the Utah Sales Tax
The state of Utah has relatively simple sales tax rate, and utilizes a flat state tax rate. The local taxes also have a base rate, although the local authorities have the ability to impose their own tax rates, href="/utah/rates">meaning that they will vary significantly depending on which jurisdiction you are in. In addition of state and local sales tax rates, some local taxing authorities have the ability to impose their own sales tax.
Is the Utah Sales Tax Destination-Based or Origin-Based?
Utah is a origin-based sales tax state, which means sales tax rates are determined by the location of the vendor, not by the location of the buyer. The origin-based method of determining sales tax is less complicated for vendors than destination-based sales tax, because all in-state buyers are charged the same sales tax rate regardless of their location.
Is Utah a Streamlined Sales Tax State?
Utah is a member of the Streamlined Sales and Use Tax Agreement, which means that the Utah State Tax Commission has taken significant steps to simplify Utah's sales tax rules and administration process.
Contact the Utah State Tax Commission
The Utah Sales Tax is administered by the Utah State Tax Commission. You can learn more by visiting the sales tax information website at tax.utah.gov.
Phone numbers for the Sales Tax division of the State Tax Commission are as follows:
- Local Phone: (801) 297-2200
- Toll-Free Phone: (800) 662-4335
Learn More: Our Book Recommendations
If you would like to learn more about how to manage your Utah sales taxes, we recommend the following books:
Small Business Taxes For Dummies
This introductury book assists both current and aspiring small business owners with important tax planning issues, and covers a wide variety of small business tax topics.Buy on Amazon
A Guide to Sales and Use Tax
This book provides information and insights on how to comply with a multitude of sales and use tax laws and regulations. This is our recommendation if you need an in-depth look into sales taxes.Buy on Amazon
Simplify Utah sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
Utah Sales Tax Rates by Zip Code:
Need an updated list of Utah sales tax rates for your business? Download our Utah sales tax database!