Utah's sales tax rate and what it covers
Utah has a state sales tax of 4.85%, which applies to most goods you buy in stores. On top of that, your city or county adds a local sales tax that ranges from 0.1% to 2.6%, depending on where you live. Your total sales tax bill is the state rate plus your local rate combined.
The state tax applies to tangible goods — things you can touch and take home. That includes clothing, groceries, electronics, furniture, and cars. It does not apply to services like haircuts, car repairs, or medical visits, though some services have their own rules.
Food bought at a grocery store is taxed at a lower rate: 1.75% state tax instead of the full 4.85%. This applies to uncooked food you prepare at home. Hot food, prepared meals, and food eaten at a restaurant are taxed at the full rate.
Key Takeaways
- Utah's state sales tax is 4.85%, and your city or county adds between 0.1% and 2.6% on top of that.
- Groceries are taxed at only 1.75% state tax, but prepared food and restaurant meals use the full rate.
- Services like haircuts and repairs are not subject to sales tax, but goods you purchase are.
- Your total tax rate depends on your location, so the same item costs different amounts in different Utah cities.
Local sales tax rates by county and city
Every Utah city and county sets its own local sales tax rate within state limits. Salt Lake City charges 1.25% local tax on top of the state rate, bringing the total to 6.1%. Provo charges 1.1% local tax for a total of 5.95%. Ogden charges 1.35% for a total of 6.2%.
Smaller cities and rural areas often have lower local rates. Some charge as little as 0.1%, while others charge closer to 2%. The difference means you pay noticeably different amounts for the same purchase depending on which city you shop in.
You can find your exact local rate by entering your address on the Utah State Tax Commission website, or by calling your city or county assessor's office. The rate is also printed on your receipt after purchase.
What is and is not taxed in Utah
Goods that are taxed include clothing, shoes, household items, toys, books, electronics, and vehicles. Fuel for your car is taxed. Prescription medications are not taxed. Over-the-counter medications like pain relievers and cold medicine are taxed.
Services that are not taxed include medical and dental care, haircuts and salon services, car repairs, plumbing and electrical work, and legal services. However, if you buy a physical product as part of a service — like paint that a contractor applies to your house — the product itself may be taxed.
Utilities like electricity, gas, and water are not subject to sales tax. Internet and phone services are also not taxed. Rent and mortgage payments are never taxed.
How sales tax is calculated on your purchase
Sales tax is calculated on the subtotal of your purchase before any discounts or coupons are applied. If you buy an item for $100 and use a $10 coupon, the tax is calculated on $90, not $100. If you have a percentage-off coupon, the tax is still calculated after the discount is taken.
The tax amount is rounded to the nearest cent. If your calculation comes to $6.234, it rounds to $6.23. This rounding happens at the register, so the amount you see on your receipt is the final amount you owe.
Online purchases from out-of-state sellers may or may not include Utah sales tax, depending on whether the seller has a physical presence in Utah or meets certain sales thresholds. If tax is not collected at purchase, you may owe it when you file your state tax return, though most individual shoppers do not report this.
Sales tax on vehicles and large purchases
When you buy a car in Utah, sales tax is calculated on the purchase price and is due when you register the vehicle with the DMV. The tax rate is your local rate plus the state rate, the same as any other purchase. If you trade in a vehicle, the tax is calculated on the net amount — the sale price minus the trade-in value.
If you buy a vehicle out of state and bring it to Utah, you owe Utah sales tax on it when you register it here, even if you already paid tax in another state. You do not get a credit for taxes paid elsewhere.
Large purchases like furniture, appliances, and electronics are taxed the same way as smaller items — the tax is added at the register based on your location. There is no threshold above which the tax rate changes.
Who collects and where the money goes
Retailers collect sales tax at the point of sale and send it to the state. The state keeps the 4.85% state portion and distributes the local portion to your city or county. This happens monthly or quarterly depending on the retailer's size and sales volume.
The state sales tax revenue funds education, transportation, and other state services. Local sales tax revenue goes to city and county budgets for schools, roads, police, and other local services. The breakdown varies by city.
Retailers are responsible for collecting the correct amount based on the customer's location. If a retailer collects the wrong amount, the retailer owes the difference to the state, not the customer.
Frequently Asked Questions
Do I pay sales tax if I buy something online from a Utah store?
Yes, if you buy from a Utah retailer online and have it shipped to a Utah address, sales tax is added based on your delivery location. If you buy from an out-of-state retailer, tax may or may not be collected depending on whether that retailer has nexus in Utah or meets sales thresholds set by federal law.
What happens if a store charges me the wrong sales tax amount?
If you notice the tax is wrong on your receipt, ask the cashier or manager to correct it before you leave the store. If you discover it later, contact the store directly. The store is responsible for collecting the correct amount, and they should refund any overcharge.
Is sales tax included in the price shown on the shelf?
No. The price on the shelf or tag is the pre-tax price. Sales tax is added at the register. The final amount you pay is the shelf price plus the sales tax for your location.
Do I owe sales tax on used items I buy from a private person?
No. Sales tax only applies to purchases from retailers and businesses. If you buy a used car, furniture, or other item from a private individual, no sales tax is owed. However, if you buy a used vehicle and register it in Utah, you may owe tax based on the purchase price.
Can I get a sales tax refund if I move out of Utah?
No. Sales tax is final once you purchase an item. If you move out of state, you do not receive a refund on past purchases. However, you do not owe Utah sales tax on purchases made after you move, as long as they are shipped to your new address outside Utah.