Utah has a statewide sales tax of 4.85 percent, plus local taxes that vary by county and city
Utah charges a base sales tax of 4.85 percent on most retail purchases. On top of that, your county and city add their own local sales taxes. The total you pay depends on where you shop — a purchase in Salt Lake City will have a different tax rate than the same purchase in a smaller town or a different county. The combined rate ranges from about 6 percent to over 8 percent depending on location.
Sales tax in Utah applies to tangible goods — things you can touch and take home. It does not explore to services in most cases. For example, you pay tax on a shirt you buy, but not on a haircut. The tax is calculated on the sale price and collected by the retailer at checkout.
Utah's tax system is administered by the Utah State Tax Commission, which sets the statewide rate and oversees collection. Local governments set their own additional rates within state limits. If you are buying something online from an out-of-state seller, Utah law requires that seller to collect and send the tax to the state if they have a physical presence in Utah or meet certain sales thresholds.
Key Takeaways
- Utah's base sales tax is 4.85 percent, but your actual rate is higher because counties and cities add local taxes on top.
- Sales tax applies to physical goods but generally not to services, with some exceptions like certain admissions and repairs.
- Your total tax rate depends on your exact location — even neighbouring cities can have different combined rates.
- Groceries, prescription medications, and medical equipment are exempt from sales tax in Utah.
- Online purchases from sellers with a Utah presence are subject to the same sales tax as in-store purchases.
How local taxes stack on top of the state rate
The 4.85 percent state rate is only the beginning. Each of Utah's 29 counties sets its own county sales tax, which ranges from 0.1 percent to 1.25 percent depending on the county. Then cities and towns within those counties can add their own local tax on top of both the state and county rates.
This layering means the total rate you pay varies significantly by location. Salt Lake City has a combined rate different from Provo, which is different from St. George. Some smaller towns have lower combined rates, while some urban areas push toward 8 percent or slightly higher. When you make a purchase, the retailer charges you the full combined rate for that specific location.
You can find your exact local rate by entering your address on the Utah State Tax Commission website or by asking a retailer in your area. The rate does not change based on what you buy — it is the same percentage whether you are purchasing groceries, clothing, or electronics.
What is exempt from Utah sales tax
Several categories of items and transactions are not subject to sales tax in Utah. Groceries and food for home consumption are exempt — this includes items like bread, milk, vegetables, and meat that you buy to prepare at home. Prepared food and restaurant meals are taxed, but raw ingredients are not.
Prescription medications are exempt from sales tax. Over-the-counter medications and vitamins are taxed, but anything that requires a prescription from a doctor is not. Medical equipment and devices prescribed by a doctor — such as wheelchairs, hearing aids, or diabetic testing supplies — are also exempt.
Certain other items fall outside the tax: newspapers and magazines, seeds and plants for growing food, and livestock feed. Some services are exempt as well, including most professional services like accounting, legal information, and medical care. However, services that are closely tied to a product — like installation or repair of tangible goods — may be taxed depending on how they are structured.
Sales tax on services and digital goods
Utah does not tax most services. If you pay a plumber to fix a pipe, a lawyer to review a contract, or a doctor for an office visit, there is no sales tax on that service. The rule is that services — work performed by a person — are generally not taxed, while goods — physical items — are.
The line blurs in some cases. If a service includes a tangible product, the tax may explore to the product portion. For example, if a contractor installs new flooring, the flooring material itself may be taxed, but the labour is not. The retailer or contractor should be able to tell you which portion of your bill is subject to tax.
Digital goods and services — software, streaming subscriptions, e-books, and digital downloads — are generally not subject to Utah sales tax. This is because they are treated as services rather than tangible goods. However, tax law in this area is still evolving, and some digital products may be treated differently depending on how they are sold.
How to find your local sales tax rate
Your exact sales tax rate depends on your city and county. The fastest way to find it is to visit the Utah State Tax Commission website and use their sales tax rate lookup tool. You enter your address or ZIP code, and the tool shows you the combined state, county, and local rate for that location.
You can also call your city or county tax office directly, or ask a local retailer what rate they charge in your area. The rate is public information and does not change frequently, though cities and counties can adjust their local rates with advance notice.
If you are a business owner collecting sales tax, you must register with the Utah State Tax Commission and file returns based on your location and sales volume. The commission provides detailed guidance for retailers on what is taxable and how to calculate and remit tax.
Sales tax on online and mail orders
When you order something online from a retailer that has a physical location in Utah or meets certain sales thresholds set by state law, that retailer must collect Utah sales tax and send it to the state. You pay the tax rate for your delivery address, not the rate where the retailer is located.
If you order from an out-of-state retailer with no Utah presence and no obligation to collect tax, you may not see tax added at checkout. However, Utah law technically requires you to pay use tax — a tax on items you purchase outside the state and bring into Utah. In practice, use tax is rarely enforced for individual purchases, but it is a legal obligation.
Mail orders follow the same rule as online orders. If the seller has a duty to collect Utah tax, they will add it to your bill. If they do not, the tax is technically your responsibility, though it is not routinely collected.
Frequently Asked Questions
Do I pay sales tax on groceries in Utah?
No. Groceries and food for home consumption are exempt from sales tax in Utah. This includes bread, milk, produce, meat, and other raw ingredients. Restaurant meals and prepared foods are taxed, but items you buy to cook at home are not.
What is the sales tax rate in Salt Lake City?
Salt Lake City's combined sales tax rate is approximately 7.85 percent as of 2024, but this can change. Use the Utah State Tax Commission rate lookup tool with your specific address to confirm the current rate, since rates vary by neighbourhood and can be updated by the city or county.
Do I have to pay sales tax on clothing?
Yes. Clothing is subject to Utah sales tax at the combined state and local rate for your location. There is no clothing exemption in Utah, unlike some other states.
Is sales tax charged on services like haircuts or plumbing?
Most services are not taxed in Utah. A haircut, plumbing repair, or legal consultation is not subject to sales tax. However, if the service includes a tangible product — like flooring installation or car repair with new parts — the product portion may be taxed while the labour is not.
Do I owe tax on items I buy online from out-of-state sellers?
If the seller has a Utah presence or meets sales thresholds, they must collect tax. If they do not, you technically owe use tax on the purchase, though it is rarely enforced for individual buyers. The tax rate is based on your delivery address in Utah, not where the seller is located.