What is the sales tax rate in Utah?

Utah has a state sales tax rate of 4.850%. Local jurisdictions can add up to approximately 4% in additional sales taxes, making the combined rate range from 4.850% to around 8.7% depending on location.

What is the sales tax rate in Salt Lake City?

Salt Lake City has a combined sales tax rate of 8.25%, which includes the 4.850% state rate plus local taxes. Some areas may have additional Resort Community taxes that can further increase the rate.

Are groceries taxed in Utah?

Yes, but at a reduced rate. Utah taxes groceries at 3.0% instead of the full 4.850% state rate. This reduced rate applies to unprepared food items. Prepared foods, candy, and soft drinks are typically taxed at the full rate.

Is clothing taxed in Utah?

Yes, clothing and footwear are taxed at the full sales tax rate in Utah. Unlike some states, Utah does not offer a sales tax exemption for clothing, regardless of price.

When did Utah last change its sales tax rate?

Utah last changed its state sales tax rate on April 1, 2019, when it increased from 4.7% to 4.850%. This marked the first state rate increase since the rate had been reduced from its peak of 5.09%.

Do local sales tax rates change in Utah?

Yes, local sales tax rates in Utah can change quarterly. The Utah State Tax Commission publishes rate changes effective at the beginning of each quarter (January, April, July, October). It's important to verify current rates for specific locations.

Do I pay Utah sales tax on online purchases?

Yes, most online purchases delivered to Utah addresses are subject to Utah sales tax at the rate applicable to the delivery address. Major online retailers typically collect this tax at checkout.

What items are exempt from sales tax in Utah?

Utah exempts prescription drugs and certain medical equipment from sales tax. Most other goods and services are taxable, though groceries are taxed at the reduced 3% rate. Manufacturing equipment and some agricultural items may also qualify for exemptions.

Sales Tax Calculator

Utah Sales Tax
Calculator

Calculate Utah sales tax instantly for any city. Enter any amount to see the exact tax and total.

State Rate

4.850%

Select City

Located in Resort Community (+0.000%)

Amount before tax

About Utah Sales Tax

State rate: 4.850%

Local rate in Salt Lake County: 3.400%

Combined rate in Salt Lake City: 8.250%

Resort Community

Businesses in this district charge an additional tax, bringing the total rate to 8.250% instead of the standard 8.250%.

State Rate

4.850%

Local Tax

Up to 4%

Max Combined

~8.7%

Salt Lake County

7.250%

Standard Rate

780

City	County	Standard Rate	Special District	Population
Salt Lake City	Salt Lake	8.250%	Special District	217,783
West Valley City	Salt Lake	7.250%	Standard Rate	138,144
West Jordan	Salt Lake	7.250%	Standard Rate	116,688
Provo	Utah	7.450%	Standard Rate	115,479
St. George	Washington	6.750%	Standard Rate	106,288
Lehi	Utah	7.450%	Standard Rate	93,446
Orem	Utah	7.450%	Standard Rate	980
Sandy	Salt Lake	7.250%	Standard Rate	910
Ogden	Weber	7.250%	Standard Rate	870
South Jordan	Salt Lake	7.250%	Standard Rate	780
Eagle Mountain	Utah	7.350%	Standard Rate	670
Millcreek	Salt Lake	7.250%	Standard Rate	620
Herriman	Salt Lake	7.250%	Standard Rate	600
Saratoga Springs	Utah	7.350%	Standard Rate	590
Taylorsville	Salt Lake	7.250%	Standard Rate	570
Logan	Cache	7.000%	Standard Rate	520
Murray	Salt Lake	7.450%	Standard Rate	510
Draper	Salt Lake	7.250%	Standard Rate	510
Bountiful	Davis	7.250%	Standard Rate	450
Riverton	Salt Lake	7.250%	Standard Rate	450
Spanish Fork	Utah	7.450%	Standard Rate	440
Roy	Weber	7.250%	Standard Rate	390
Pleasant Grove	Utah	7.450%	Standard Rate	380
Kearns Township	Salt Lake	7.250%	Standard Rate	370
Springville	Utah	7.450%	Standard Rate	360
Cottonwood Heights	Salt Lake	7.250%	Standard Rate	350
Tooele	Tooele	7.000%	Standard Rate	350
Midvale	Salt Lake	7.250%	Standard Rate	340
Clearfield	Davis	7.250%	Standard Rate	320
Holladay	Salt Lake	7.250%	Standard Rate	300

Note: Local sales tax rates in Utah may change quarterly. Always verify the current rate for specific transactions.

How to Calculate Sales Tax in Utah

Sales Tax Calculation

Utah

Example: Salt Lake City Purchase

Determine the purchase price

Purchase price (before tax) $500.00

Multiply by the tax rate

$500.00 × 8.25% (0.0825) for Salt Lake City

Sales tax $41.25

Add to the original price

$500.00 + $41.25

TOTAL AMOUNT DUE $541.25

Thank you for your purchase

Location Matters

Tax rates vary by city and county in Utah. Always use the specific rate for your location. Rates may change quarterly.

Grocery Discount

Groceries: 3.0% (reduced rate)

All other items: Full rate applies

Special Utah Sales Tax Rules

Reduced Grocery Tax Rate

Utah taxes groceries at a reduced rate of 3.0% instead of the full $4.850% state rate. This applies to unprepared food items sold for home consumption.

What qualifies: Unprepared food items like fresh produce, meat, dairy, bread, and canned goods. Prepared foods, candy, and soft drinks are taxed at the full rate.

Tax Breakdown

Groceries (unprepared): 3.0%

Prepared foods: Full rate

All other goods: Full rate

Quarterly Rate Changes

Local sales tax rates in Utah can change every quarter (January, April, July, October) as cities and counties adjust their rates.

Stay Updated: The Utah State Tax Commission publishes rate changes before each quarter begins. Always verify current rates for accurate calculations.

Rate Change Schedule

Effective Dates

January 1 • April 1 • July 1 • October 1

How Utah Compares to Neighboring States

Here's how Utah's sales tax stacks up against nearby states

4.850%

Idaho

6.00%

No local tax

Nevada

6.85%

+ up to 1.53%
local tax

Utah

4.850%

+ up to ~4% local tax

Max combined: ~8.7%

Groceries: 3.0%

Wyoming

4.00%

+ up to 2%
local tax

Colorado

2.90%

+ local tax

Arizona

5.60%

+ local tax

Utah has the lowest base state rate among its neighbors except Colorado, but local taxes can make combined rates competitive with neighboring states.

Got Questions?

Frequently Asked Questions

Utah Sales Tax Rate History

Utah's sales tax has evolved significantly since its inception in 1933 during the Great Depression. Here's the historical timeline:

Effective Date	Rate	Change	Notes
April 1, 2019	4.850%	▲ +0.150%	Increased from 4.7% (current rate)
Early 2000s	4.700%	▼ Reduced	Reduced from peak of 5.09%
1970s-1990s	5.090%	▲ Peak	Highest state rate in Utah history
1960s	4.000%	—	Rate at end of 1960s
1959	Various	New	Local option tax allowed (0.5%)
1937	2.000%	—	Use tax added for out-of-state purchases
1933	0.750%	—	Sales tax first enacted (increased to 2% later same year)

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Resources

Official UT Tax Info

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Disclaimer: This calculator provides estimates based on current Utah sales tax rates as of January 2025. Tax rates are subject to change quarterly by state and local jurisdictions. For official tax rates and specific guidance on your situation, please consult the Utah State Tax Commission or a qualified tax professional.

Not Legal or Tax Advice: The information provided on this page is for informational purposes only and should not be construed as legal or tax advice. Always verify current rates before making large purchases or business decisions.

Sources: Utah State Tax Commission, Utah Code Title 59 Chapter 12 (Sales and Use Tax Act), tax.utah.gov

Last updated: October 10, 2025