Utah's sales tax rate and what it covers
Utah has a statewide sales tax of 4.85 percent. When you buy something at a store or online, this percentage is added to the price at checkout. However, the total tax you actually pay depends on where you live in Utah, because cities and counties can add their own local sales taxes on top of the state rate.
Your final sales tax rate is the combination of the state rate plus any local taxes in your area. For example, if you live in Salt Lake City, you pay the 4.85 percent state tax plus Salt Lake City's local tax, which brings your total to around 7.85 percent. In other cities, the combined rate might be lower or higher. The rate varies by location, so two people buying the same item in different Utah cities will pay different amounts in tax.
Not everything you buy is taxed. Groceries—food you prepare at home like milk, bread, and vegetables—are not subject to sales tax in Utah. Prescription medications are also exempt. However, prepared food, restaurant meals, and food you eat at the point of sale are taxed at the full rate.
Key Takeaways
- Utah's base sales tax is 4.85 percent, but your actual rate includes local taxes added by your city or county.
- Groceries and prescription medications are not taxed, but restaurant meals and prepared foods are.
- Online purchases from out-of-state sellers may or may not have sales tax added depending on whether the seller has a physical presence in Utah.
- You can find your exact local sales tax rate by entering your address on the Utah State Tax Commission website.
- Sales tax is collected by the seller and sent to the state and local governments; you do not file it yourself.
Local sales tax rates by city and county
Utah allows each city and county to set its own local sales tax rate within state limits. This means the tax you pay in Provo is different from the tax you pay in Ogden or St. George. Local rates typically range from 0.5 percent to 2.65 percent added on top of the state rate, though the exact amount varies by location.
The combined rate—state plus local—can range from around 5.35 percent in areas with no local tax to over 8 percent in some cities. To find your exact rate, you can enter your address on the Utah State Tax Commission website, which shows the breakdown of state and local taxes for your specific location. You can also call your city or county assessor's office to confirm the rate.
What is and is not taxed in Utah
Understanding what gets taxed helps you predict what you will pay. Groceries—unprepared food you buy to cook at home—are not taxed. This includes raw meat, fresh produce, dairy products, and pantry staples. However, the moment food is prepared or ready to eat, it becomes taxable. Restaurant meals, deli sandwiches, bakery items, and hot food from a grocery store are all taxed.
Prescription medications filled by a pharmacist are exempt from sales tax. Over-the-counter medicines like pain relievers and cold medicine are taxed. Clothing and shoes are taxed in Utah, unlike some other states. Services like haircuts, car repairs, and plumbing are generally not subject to sales tax, though some specific services may be taxed depending on the type.
Digital products and subscriptions—software, apps, streaming services, e-books, and digital downloads—are taxed in Utah. If you buy a physical book, it is taxed. If you buy the same book as an e-book, it is also taxed. Vehicles, gasoline, and cigarettes have their own special taxes separate from sales tax.
How sales tax applies to online purchases
When you order something online, whether sales tax is added depends on whether the seller has a physical presence in Utah. If the company has a warehouse, office, or store in Utah, they must collect and send sales tax to the state. If the company is based entirely outside Utah and has no physical location here, they may not collect Utah sales tax at checkout.
However, Utah law requires you to pay sales tax on out-of-state purchases even if the seller does not collect it. This is called use tax, and it is the same rate as sales tax. In practice, most people do not pay use tax on individual purchases. The state focuses on collecting it from businesses rather than tracking individual shoppers. If you run a business and buy items from out-of-state sellers without paying tax, you may owe use tax when you file your business taxes.
Large online retailers like Amazon, Walmart, and Target now collect Utah sales tax on most purchases because they have physical operations in the state. Smaller sellers or specialty retailers may not. If you are unsure whether tax was added to your order, check your receipt or the seller's tax policy before checkout.
Who collects and where the money goes
The seller—whether a store, restaurant, or online company—collects sales tax from you at the point of sale and holds it temporarily. The seller then sends the tax they collected to the Utah State Tax Commission, usually monthly or quarterly depending on the size of the business. The state then distributes the money to the state government and to the local city or county where the purchase was made.
You do not file sales tax yourself or send money to the government. The seller handles the entire process. Your only responsibility is to pay the tax amount shown at checkout. If you believe a seller charged you the wrong amount of tax, you can contact the Utah State Tax Commission or the seller directly to report it.
How to find your exact sales tax rate
The easiest way to find your exact sales tax rate is to visit the Utah State Tax Commission website and use their sales tax rate lookup tool. You enter your street address, city, and zip code, and the tool shows you the combined state and local rate for that location. The result breaks down how much is state tax and how much is local tax.
You can also call your city or county assessor's office and ask for the current sales tax rate in your area. If you are moving to a new city in Utah or shopping in a different area, the rate may be different, so it is worth checking before making a large purchase if you want to know the exact total cost.
Frequently Asked Questions
Do I pay sales tax on groceries in Utah?
No. Unprepared food you buy to cook at home—like produce, meat, dairy, and pantry items—is not taxed. However, prepared food, restaurant meals, and food ready to eat are taxed at the full rate.
Is sales tax the same everywhere in Utah?
No. The state rate is 4.85 percent, but cities and counties add local taxes on top. Your total rate depends on your address. Two people in different Utah cities pay different amounts of tax on the same purchase.
Do I have to pay sales tax on online orders from out-of-state companies?
If the company has a physical presence in Utah, they must collect tax. If they do not, tax may not be added at checkout, though Utah law says you owe use tax on the purchase. In practice, the state does not typically pursue individual shoppers for use tax on small purchases.
What items are not taxed in Utah?
Groceries, prescription medications, and most services are not taxed. Clothing, shoes, prepared food, and digital products are taxed. Some items like vehicles and cigarettes have special taxes instead of regular sales tax.
Can I get a refund of sales tax I already paid?
Generally, no. Sales tax is final once you pay it. If you return an item and get a refund, the tax is refunded as part of that refund. If you believe you were charged the wrong tax rate, contact the seller or the Utah State Tax Commission.