Utah Sales Tax Calculator
Calculate the exact sales tax for any purchase in Utah. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
UT Base State Rate: 4.85% (up to 8.85% combined)
Davis
Total Amount
$105.50
$100.00 + $5.50 tax
Tax Components
Utah Sales Tax Highlights
Utah has a 4.85% state sales tax
Groceries taxed at reduced 3% combined rate
Local taxes add 1-3%
Utah Sales Tax FAQ
What is Utah's sales tax rate?
Utah has a 4.85% state rate with 2% average local additions. Groceries are taxed at a reduced combined rate of about 3%.
Utah Sales Tax Rate Structure in 2026
Utah imposes a 4.85% state sales tax on most retail purchases. Local taxes (county, city, and transit district) add 1% to 4%, bringing combined rates to between 6.10% and 8.85%. The statewide average combined rate is approximately 7.19%.
| Area | State Rate | Local Rate | Combined Rate |
|---|---|---|---|
| Salt Lake City | 4.85% | 2.75% | 7.60% |
| Provo (Utah Co.) | 4.85% | 2.05% | 6.90% |
| Ogden (Weber Co.) | 4.85% | 2.60% | 7.45% |
| Layton (Davis Co.) | 4.85% | 2.15% | 7.00% |
| St. George | 4.85% | 1.60% | 6.45% |
Utah uses destination-based sourcing, meaning the buyer's location determines the tax rate for shipped goods.
Tax-Exempt Items and Special Rules in Utah
Utah taxes groceries at a reduced combined rate of approximately 3% (1.75% state rate plus local additions). Prescription drugs are exempt. Clothing is fully taxable — Utah has no clothing exemption.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries (unprepared food) | Reduced rate — ~3% combined | 1.75% state + reduced local rate |
| Prepared food / restaurant meals | Taxable | Full combined rate |
| Clothing | Taxable | No exemption |
| Prescription drugs | Exempt | Requires valid prescription |
| Over-the-counter medicine | Taxable | Full rate |
| Motor vehicles | Taxable | Rate based on buyer's location |
| Residential utilities | Taxable | Reduced rate applies |
Utah exempts agricultural equipment, manufacturing machinery, and purchases by religious and charitable organizations. There is no annual sales tax holiday in Utah.
Filing and Compliance for Utah Sales Tax
The Utah State Tax Commission administers all sales and use tax. Businesses must obtain a Sales Tax License and file returns monthly, quarterly, or annually based on their tax liability. Monthly filing is required when tax collected exceeds $1,000/quarter.
Utah requires remote sellers to collect sales tax once they exceed $100,000 in sales or 200 transactions in Utah in the current or prior calendar year. Marketplace facilitators must collect on behalf of third-party sellers since October 1, 2019.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in sales or 200 transactions |
| Marketplace facilitator rule | Yes — effective October 1, 2019 |
| Filing frequency | Monthly, Quarterly, or Annual |
| State agency | Utah State Tax Commission |
| Late filing penalty | Greater of 10% or $20 |
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Utah State Tax Commission
Official Utah tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.