⚡ Updated for 2026

Utah Sales Tax Calculator 2026

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Tax Rate Breakdown

Utah Sales Tax Rates by County (2026)

CountyState RateCounty RateCombined RateMajor City
Salt Lake County4.85%1.35%8.45%Salt Lake City
Utah County4.85%1.00%7.25%Provo
Davis County4.85%1.10%7.25%Layton
Weber County4.85%1.10%7.25%Ogden
Washington County4.85%0.50%6.75%St. George
Cache County4.85%1.10%7.30%Logan
Summit County4.85%1.00%9.05%Park City
Tooele County4.85%1.00%7.00%Tooele
Iron County4.85%0.50%6.65%Cedar City
Box Elder County4.85%1.00%7.00%Brigham City
Wasatch County4.85%1.00%8.35%Heber City
Carbon County4.85%1.00%6.85%Price
Uintah County4.85%1.00%7.25%Vernal
Duchesne County4.85%0.50%6.35%Roosevelt
San Juan County4.85%1.50%7.85%Monticello

Common Sales Tax Exemptions in Utah

💊
Prescription Medicine
All prescription drugs are fully exempt from Utah sales tax.
🌾
Grocery Food
Unprepared food taxed at reduced 3.0% state rate only.
🏭
Manufacturing Equipment
Equipment used directly in manufacturing is exempt.
🌱
Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt.
📚
Textbooks
Textbooks sold at college bookstores are generally exempt.
Residential Fuel
Natural gas and electricity for residential use — reduced rate.
📊 How Utah Sales Tax Works

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.

🏪 Who Must Collect Sales Tax
  • All retail businesses with Utah nexus
  • Remote sellers with $100K+ in UT sales/year
  • Remote sellers with 200+ UT transactions
  • Amazon FBA sellers with UT warehouses
📅 Filing Deadlines

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.

🏨 Resort Community Rates

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.

Frequently Asked Questions

Utah’s statewide base rate is 4.85%. When local taxes are added, typical combined rates range from 6.35% to over 9%. The average combined rate across Utah is approximately 7.2%.
Yes, but at a reduced rate. Unprepared grocery food is taxed at 3.0% state rate only — not the full 4.85%. Prepared food (restaurant meals) is taxed at the full combined rate.
The combined sales tax rate in Salt Lake City is 8.45% for 2026 — one of the higher rates in Utah due to additional transit and local taxes on top of the 4.85% state rate.
Yes. Clothing and footwear are taxable in Utah at the standard combined sales tax rate. Utah does not offer sales tax holidays or exemptions for clothing.
The highest combined rate is 12.35% in Aneth, San Juan County. Resort communities like Park City and Alta also have elevated rates above 9% due to additional resort community taxes.
Yes. Utah taxes digital goods (eBooks, streaming, downloaded music) and Software as a Service (SaaS). If you sell digital products to Utah customers, you likely need to collect and remit sales tax.