| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Salt Lake County | 4.85% | 1.35% | 8.45% | Salt Lake City |
| Utah County | 4.85% | 1.00% | 7.25% | Provo |
| Davis County | 4.85% | 1.10% | 7.25% | Layton |
| Weber County | 4.85% | 1.10% | 7.25% | Ogden |
| Washington County | 4.85% | 0.50% | 6.75% | St. George |
| Cache County | 4.85% | 1.10% | 7.30% | Logan |
| Summit County | 4.85% | 1.00% | 9.05% | Park City |
| Tooele County | 4.85% | 1.00% | 7.00% | Tooele |
| Iron County | 4.85% | 0.50% | 6.65% | Cedar City |
| Box Elder County | 4.85% | 1.00% | 7.00% | Brigham City |
| Wasatch County | 4.85% | 1.00% | 8.35% | Heber City |
| Carbon County | 4.85% | 1.00% | 6.85% | Price |
| Uintah County | 4.85% | 1.00% | 7.25% | Vernal |
| Duchesne County | 4.85% | 0.50% | 6.35% | Roosevelt |
| San Juan County | 4.85% | 1.50% | 7.85% | Monticello |
Utah’s sales tax combines the 4.85% state base rate with county, city, and special district rates. The combined rate varies by location — even neighboring cities can have different total rates.
Utah sales tax returns are due on the 30th of the month following the reporting period. Filing frequency is assigned by the Utah State Tax Commission based on your sales volume.
Cities like Park City and Alta have additional resort taxes pushing combined rates above 9%. Always verify the exact rate for resort areas before filing returns.