Utah has a statewide sales tax of 4.85 percent, plus local taxes that vary by county and city
Utah's base sales tax rate is 4.85 percent. On top of that, counties and cities add their own local sales taxes, which range from 0.1 percent to 2.6 percent depending on where you shop. Your total sales tax bill depends on your location — a purchase in Salt Lake City will have a different rate than the same purchase in a smaller town or a different county.
The state does not tax groceries, prescription medications, or medical equipment. Some services are taxed and others are not, which can be confusing at checkout. The rules about what is taxed and what is not come from state law, not from individual stores, so the same item should be taxed the same way everywhere in Utah.
Key Takeaways
- Utah's statewide sales tax is 4.85 percent, but your actual rate includes local taxes that range from 0.1 to 2.6 percent depending on your city and county.
- Groceries and prescription medications are not taxed in Utah, but prepared food and over-the-counter medicines are.
- Services like haircuts, repairs, and professional fees are generally taxed, but some services like medical care are exempt.
- Your receipt should show the local tax rate applied to your purchase; if you need to know the exact rate for your area, the Utah State Tax Commission website lists rates by location.
What is taxed and what is not
Food you buy raw and cook at home — meat, vegetables, bread, milk, eggs — is not taxed. But if you buy a prepared meal, a restaurant sandwich, or food from a deli counter, that is taxed. The line is whether the store prepared it for you to eat right away.
Prescription medications with a valid prescription are not taxed. Over-the-counter medicines like aspirin, cold medicine, and antacids are taxed as regular products. Medical equipment prescribed by a doctor — like wheelchairs, crutches, or diabetic supplies — is typically not taxed, but you may need to show a prescription or doctor's letter.
Clothing and shoes are taxed in Utah. Diapers and feminine hygiene products are taxed. Haircuts, manicures, and other personal services are taxed. Repair services — fixing a car, appliance repair, shoe repair — are taxed. Professional services like accounting, legal advice, and consulting are generally not taxed.
How local taxes work on top of the state rate
Utah divides sales tax into two parts: the state portion (4.85 percent) and the local portion (which varies). When you make a purchase, both are added to your bill. The store collects both and sends them to the appropriate government bodies.
Local tax rates depend on your exact location. Salt Lake County has a different rate than Utah County. Within Salt Lake County, Salt Lake City may have a different rate than a suburb. Some cities have no additional local tax beyond the county rate. The only way to know your exact rate is to check where you are shopping or look it up on the Utah State Tax Commission website, which has a rate finder by address.
If you shop online and the seller ships to Utah, you may owe sales tax on that purchase too. The rules changed in recent years, and most large online retailers now collect Utah sales tax. If they do not, you may owe it when you file your state tax return, though most individual shoppers do not report this.
Sales tax on vehicles and big purchases
When you buy a car in Utah, sales tax is calculated on the purchase price and added to your bill. The rate is the same as for other purchases — your local combined rate. If you trade in a vehicle, the sales tax is usually calculated on the difference between the new car price and the trade-in value, not the full price.
Vehicles registered in Utah are subject to sales tax at the time of purchase. If you buy a used car from a private seller, you still owe sales tax when you register it with the state. The tax is due at registration, not at the sale itself.
Tax-free days and exemptions
Utah does not have an annual sales tax holiday or tax-free shopping day the way some states do. There are no set dates when clothing, school supplies, or other items are sold without tax.
Certain organizations are exempt from paying sales tax on their purchases. Nonprofits, schools, and government agencies can buy items without paying tax if they provide a resale certificate or tax exemption certificate. This exemption applies to the organization's purchases, not to individual shoppers.
How to find your local sales tax rate
The Utah State Tax Commission maintains a sales tax rate lookup tool on its website. You can enter your address or city name and see the exact combined state and local rate for that location. This is the most accurate way to know what you will pay.
Your receipt will also show the tax rate applied to your purchase. If you are buying something expensive or want to budget for the total cost, looking up your rate ahead of time takes a few seconds and gives you the exact number.
Frequently Asked Questions
Is Utah sales tax higher or lower than neighboring states?
Utah's base rate of 4.85 percent is lower than Colorado (7.25 percent) and higher than Wyoming (4 percent). When you add local taxes, the total varies by location. Some Utah cities end up with rates similar to neighboring states, while others are lower.
Do I have to pay sales tax on used items bought from individuals?
If you buy a used item from a private person, there is no sales tax at the point of sale. However, if you buy a used vehicle and register it in Utah, you owe sales tax at registration based on the purchase price you report.
What about sales tax on services like haircuts or car repairs?
Most personal services and repair services in Utah are taxed at your local combined rate. A haircut, car repair, appliance repair, or plumbing service will all have sales tax added. Medical services performed by a licensed healthcare provider are generally not taxed.
Can I get a refund of sales tax if I return something?
Yes. When you return an item and get a refund, the sales tax you paid is refunded along with the purchase price. You should see the tax refunded on your receipt or credit card statement.
Do I owe sales tax on things I buy online from out-of-state sellers?
Most large online retailers now collect Utah sales tax on orders shipped to Utah addresses. Smaller sellers may not. If a seller does not collect it, you technically owe it to Utah when you file your state return, though enforcement for individual shoppers is rare.