Yes, Utah has a sales tax, and it applies to most purchases
Utah charges a sales tax on retail purchases. The state sales tax rate is 4.85%, but the total tax you pay depends on where you shop—cities and counties add their own local taxes on top of the state rate. Your final tax can range from about 5.85% to 8.35% depending on your location within Utah.
The state does not tax groceries, prescription medications, or medical devices. Most other goods and services—clothing, electronics, restaurant meals, hotel stays—are taxable. Some services like haircuts and car repairs are also subject to sales tax in Utah.
Key Takeaways
- Utah's state sales tax is 4.85%, but local city and county taxes add 1% to 3.5% more, making your total tax between 5.85% and 8.35%.
- Groceries and prescription medications are not taxed, but prepared food, restaurant meals, and most other purchases are.
- You pay sales tax at the point of purchase—the store adds it to your bill at checkout.
- Online purchases from out-of-state sellers may or may not include Utah sales tax depending on the seller's policies and the type of item.
How local taxes change your total rate
While the state rate is 4.85%, each city and county in Utah sets its own additional tax. Salt Lake City adds 1.25% on top of the state rate, bringing the total to 6.1%. Provo adds 1.475%, making it 6.325%. Some smaller counties add less—Rich County, for example, adds only 0.25%—while others add more. Weber County reaches 8.35% when you combine state and local rates.
The tax you pay depends on where the store is located, not where you live. If you shop in one city but live in another, you pay the tax rate of the city where the store operates. This matters most if you live near a city border and shop across it regularly.
What is and is not taxed in Utah
Food you buy at a grocery store is not taxed. This includes bread, milk, vegetables, meat, frozen meals, and canned goods. However, prepared food is taxed—restaurant meals, deli items you eat there, and hot food from a grocery store counter all have sales tax added.
Prescription medications and medical devices like diabetic testing supplies are not taxed. Over-the-counter medications like pain relievers and cold medicine are taxed. Clothing and shoes are taxed. Haircuts, car repairs, and most services are taxed. Gasoline is taxed, but the tax is built into the pump price rather than added at checkout.
Sales tax on online and out-of-state purchases
When you order from a national retailer like Amazon or Walmart online, the seller usually collects Utah sales tax based on your shipping address. However, smaller online sellers may not collect Utah tax, and you technically owe "use tax" on those purchases—a tax equal to sales tax that you pay when you file your state income tax return. Most people do not report use tax, but it is legally owed.
If you order from a seller outside Utah and they do not collect tax, no tax is added to your order. The responsibility to pay use tax falls on you, though enforcement is rare for individual purchases. For large purchases or business orders, it is worth checking whether tax was collected.
Sales tax on services and specific items
Services in Utah are generally taxable. A haircut, car repair, plumbing work, and house cleaning all have sales tax added. However, some services are not taxed—legal services, accounting services, and medical services performed by licensed healthcare providers are exempt.
Digital products like e-books, music downloads, and streaming subscriptions are taxed in Utah. Software licenses and app purchases are taxed. Rental items like car rentals and hotel rooms are taxed. Admission to movies, concerts, and sporting events is taxed.
How to find the exact tax rate for your location
The Utah State Tax Commission maintains a list of all city and county tax rates on its website. You can search by city name or zip code to find the combined state and local rate for any location in Utah. The rate you see is the total you will pay—stores do not break it down separately as state versus local.
If you are moving to a new city in Utah or frequently shop in different locations, checking the rate beforehand helps you budget. Rates change occasionally when cities update their local tax, so if you have not checked in a year or two, the rate may have shifted slightly.
Frequently Asked Questions
Do I pay sales tax on groceries in Utah?
No. Unprepared food bought at a grocery store—produce, meat, dairy, canned goods, frozen meals—is not taxed. Prepared food like restaurant meals, deli counter items, and hot food from a grocery store are taxed.
What is the highest sales tax rate in Utah?
The highest combined rate is 8.35% in Weber County. The lowest is around 5.85% in some rural counties. Your exact rate depends on which city and county you are in.
Do I owe sales tax on items I buy online from out of state?
If the seller collects Utah tax, it is added to your order. If they do not, you technically owe use tax equal to the sales tax rate, though this is rarely enforced for individual purchases. Large or business purchases should be checked to confirm tax was collected.
Are services like haircuts and car repairs taxed in Utah?
Yes. Most services including haircuts, car repairs, plumbing, and house cleaning are subject to Utah sales tax. Medical services by licensed providers and legal services are exempt.
How often do Utah sales tax rates change?
State and local tax rates can change, but they do not change frequently. Cities and counties update their rates occasionally, usually with advance notice. Check the Utah State Tax Commission website if you need the current rate for a specific location.