Utah's statewide sales tax rate is 4.85%, but your total rate depends on where you live
Utah has a base sales tax of 4.85% that applies everywhere in the state. However, most counties and cities add their own local sales tax on top of that. Your actual rate — the one that appears on your receipt — is the combination of the state rate plus all local additions where the sale happens. This means a purchase in Salt Lake City will have a different total tax than the same purchase in Moab or St. George.
The local additions range from about 0.1% to 2.65%, depending on the county and city. Some cities add nothing beyond their county's rate. Others add their own layer. The total you pay can be anywhere from 4.85% to 7.5%, and it matters which city you're in when you swipe your card.
Key Takeaways
- Utah's state sales tax is 4.85%, but counties and cities add local taxes on top of that amount.
- Your total sales tax rate depends on the specific city and county where you make the purchase, not where you live.
- The combined rate ranges from 4.85% in some areas to 7.5% in others, a difference that adds up on large purchases.
- You can find your exact local rate by entering your address into the Utah State Tax Commission's rate lookup tool or by asking a retailer.
How county and city taxes stack on top of the state rate
When you buy something in Utah, three layers of tax can apply. The first is the state rate of 4.85%. The second is your county's local option sales tax, which most counties have adopted. The third is your city's local option sales tax, which not all cities use. Each layer is calculated on the purchase price and added to your bill.
Salt Lake County, for example, adds 1.25% on top of the state rate, bringing the county total to 6.1%. But if you buy in Salt Lake City itself, the city adds another 0.1%, making your total 6.2%. The same item bought in Draper, also in Salt Lake County, would be taxed at 6.35% because Draper adds 0.25% of its own. These differences are small on a $20 purchase but noticeable on a car or appliance.
Not every city in a county has added a local tax. Some rely only on the county rate. This is why two towns in the same county can have different totals. The Utah State Tax Commission publishes the rate for every city, updated regularly as cities change their rates.
Sales tax rates by major Utah counties
The following table shows the county-level rates (state plus county combined) for Utah's largest counties. Remember that cities within these counties may add more on top of these numbers.
| County | County Rate (State + County) |
|---|---|
| Salt Lake County | 6.1% |
| Utah County | 6.35% |
| Davis County | 6.35% |
| Weber County | 6.35% |
| Washington County | 6.85% |
| Box Elder County | 5.85% |
| Cache County | 6.35% |
These are the combined state and county rates only. If you buy in a city that has added its own tax, your total will be higher. For the exact rate in your city, check the Utah State Tax Commission website or ask the retailer before you buy.
What items are taxed and what are not
Most goods sold in Utah are subject to sales tax, including clothing, electronics, furniture, and groceries. However, some items are exempt. Unprepared food — raw meat, produce, bread, milk, and other items you cook at home — is not taxed. Prepared food from restaurants, bakeries, and deli counters is taxed.
Prescription medications are not taxed in Utah. Over-the-counter medications and vitamins are taxed. Services are generally not taxed, though some specific services like certain repairs and installations may be. If you are unsure whether something will be taxed, ask the cashier or check the Utah State Tax Commission's list of exempt items.
How to find your exact local sales tax rate
The Utah State Tax Commission maintains a searchable database of sales tax rates for every city and county in the state. You can enter your city name or zip code and see the exact combined rate that applies there. This is the most reliable way to know what you will pay.
You can also call the Utah State Tax Commission at 801-297-2200 or visit their website directly. Many city and county government offices can also tell you the rate for their area. If you are making a large purchase and want to know the exact tax before you buy, any of these sources will give you the answer in minutes.
Why rates change and how often they update
Cities and counties in Utah can change their local sales tax rates, though they do not do so frequently. When a rate changes, it usually takes effect on the first day of a month. The Utah State Tax Commission updates its database when changes occur, but there can be a lag of a few days between when a rate officially changes and when the database reflects it.
If you are a business owner or accountant who needs to know the exact effective date of a rate change, contact the specific city or county that made the change. For consumers, the rate you see in the database is the one that applies to your purchases right now.
Frequently Asked Questions
Is sales tax the same everywhere in Utah?
No. The state rate is the same (4.85%), but counties and cities add different amounts on top of it. Your total rate depends on where you make the purchase. Two cities just miles apart can have different totals.
Do I pay sales tax on groceries in Utah?
Unprepared groceries — raw food you cook at home — are not taxed. Prepared food from restaurants, deli counters, and bakeries is taxed. If you are unsure whether an item counts as prepared or unprepared, ask the cashier.
What is the highest sales tax rate in Utah?
The highest combined rate is 7.5%, found in some cities in Washington County and Rich County. The lowest is 4.85%, which applies only in areas with no local county or city additions. Most populated areas fall between 6% and 7%.
Can I deduct sales tax on my federal income tax return?
You can deduct either sales tax or state income tax on your federal return, but not both. Most Utah residents deduct income tax because it is usually higher than sales tax. Consult a tax professional about which option saves you more money.
Where do I find the sales tax rate for a specific city?
The Utah State Tax Commission website has a rate lookup tool where you enter your city name or zip code. You can also call them at 801-297-2200. The rate shown is the combined state, county, and city rate that applies to purchases in that location.