Utah's statewide sales tax rate is 4.85 percent
Utah has one of the lowest base sales tax rates in the country. The state itself charges 4.85 percent on most retail purchases. However, your actual tax rate depends on where you shop, because cities and counties add their own local taxes on top of the state rate. A purchase in Salt Lake City will have a different total tax than the same purchase in Provo or a rural county.
The combined rate — state plus local — ranges from about 5.85 percent to 8.35 percent depending on your location. You cannot avoid the state portion, but the local portion varies by municipality. If you live near a city border, you may notice the tax rate changes block by block.
Key Takeaways
- Utah's state sales tax is 4.85 percent, but your total rate includes local taxes added by your city or county.
- Combined sales tax rates in Utah range from approximately 5.85 percent to 8.35 percent depending on where you make the purchase.
- Groceries, prescription medications, and medical devices are exempt from Utah sales tax.
- Online purchases from out-of-state sellers are subject to Utah sales tax if the seller has a physical presence or meets economic thresholds in the state.
How local taxes are added to the state rate
Utah allows cities and counties to impose their own sales tax on top of the state rate. Most cities charge between 1 percent and 2.5 percent additional tax. Some counties add another layer. The result is that your total sales tax bill is the sum of all three: state, city, and county.
For example, Salt Lake City residents pay 4.85 percent state tax plus 1.25 percent city tax, for a combined total of 6.1 percent. In other parts of the state, the combination is different. The Utah State Tax Commission publishes a complete list of rates by city and county on its website, organized by zip code. If you need to know your exact rate, entering your address or zip code there will show you the breakdown.
What is and is not taxed in Utah
Food purchased at a grocery store is not taxed in Utah. This includes bread, milk, produce, meat, and other items you buy to cook at home. However, prepared food — meals at restaurants, food from a deli counter, or items from a food truck — is taxed at the full rate.
Prescription medications are exempt from sales tax. Over-the-counter medications like cold medicine or pain relievers are taxed. Medical devices prescribed by a doctor, such as diabetic testing supplies or mobility aids, are also exempt. Clothing and shoes are taxed in Utah, unlike some other states that exempt them.
Services are generally not taxed. Haircuts, car repairs, plumbing work, and medical services do not have sales tax added. However, some specific services — like certain telecommunications services — may have different rules. When in doubt about whether a particular item or service is taxed, the Utah State Tax Commission website has a searchable database.
Sales tax on online and out-of-state purchases
If you order from an online retailer that has a warehouse, office, or other physical location in Utah, you owe Utah sales tax on that purchase. Large online retailers like Amazon collect and send this tax to the state automatically. The tax rate applied is based on the delivery address you provide.
If you order from a seller with no physical presence in Utah, the rule depends on the seller's total sales volume. Sellers who exceed certain economic thresholds — currently $100,000 in sales or 200 transactions to Utah customers in a year — must collect Utah sales tax even without a physical location. Most major retailers meet this threshold. Smaller sellers may not be required to collect the tax, though you may still owe it when you file your own taxes.
When you pay sales tax versus when you do not
You pay sales tax at the point of purchase for almost all retail transactions. The cashier or online checkout adds it to your bill automatically. You do not have to calculate it yourself or file paperwork to pay it — it is collected and sent to the state by the business.
In rare cases, you may owe sales tax even if it was not collected. This happens when you purchase something tax-exempt out of state and bring it into Utah, or when you buy from a small seller who does not collect tax. Utah residents can report and pay this tax on their state income tax return, though most people do not encounter this situation.
Sales tax on vehicles and major purchases
When you buy a car in Utah, you pay sales tax on the purchase price. The rate is the combined state and local rate for your county. If you trade in a vehicle, the tax is calculated on the net amount — the sale price minus the trade-in value. You pay this tax at the time of purchase through the dealership or private sale documentation.
Boats, motorcycles, and recreational vehicles are also subject to sales tax at the same rate as cars. If you buy these items out of state and register them in Utah, you may owe use tax (a companion tax to sales tax) when you title and register them. The Utah Division of Motor Vehicles collects this at registration time.
Frequently Asked Questions
Does Utah have sales tax on groceries?
No. Food you buy at a grocery store to cook at home is not taxed. This includes produce, meat, dairy, bread, and pantry staples. Prepared food from restaurants, delis, or food trucks is taxed at the full rate.
What is the sales tax rate in my city?
Enter your zip code or address into the Utah State Tax Commission's rate lookup tool on its website. It will show you the exact combined state, city, and county rate for your location. Rates vary by municipality and change when local governments adjust their taxes.
Do I pay sales tax on clothes and shoes?
Yes. Utah taxes clothing and shoes at the full sales tax rate. Unlike some states, Utah does not exempt apparel from sales tax.
Is sales tax charged on online orders shipped to Utah?
If the seller has a physical presence in Utah or meets the economic threshold for sales volume, yes. Most major online retailers collect Utah sales tax automatically. The rate applied depends on your delivery address.
Do I owe sales tax on a used car I buy privately?
Yes. Sales tax applies to private vehicle sales in Utah at the combined state and local rate for your county. You pay it when you title and register the vehicle with the Division of Motor Vehicles, not at the time of the private sale.