Utah's sales tax rate and what it covers
Utah has a state sales tax of 4.85 percent, which applies to most goods you buy in stores. On top of that, cities and counties add their own local sales tax — typically between 0.1 and 1.85 percent depending on where you live. Your total sales tax bill is the combination of both, so it ranges from about 5 percent to 6.7 percent across the state.
The state tax applies to tangible goods — things you can touch and take home. That includes clothing, electronics, furniture, groceries, and most other retail purchases. Services like haircuts, car repairs, and plumbing are generally not taxed. Food you eat at a restaurant is taxed, but groceries you buy at a supermarket to cook at home are not.
Some items are exempt from Utah sales tax even though they are goods. Prescription medications, medical devices, and certain agricultural equipment do not get taxed. If you buy something out of state and have it shipped to Utah, you may owe use tax on it instead — that is a separate tax that works the same way as sales tax but applies to purchases made elsewhere.
Key Takeaways
- Utah's state sales tax is 4.85 percent, and your city or county adds between 0.1 and 1.85 percent on top, making your total between 5 and 6.7 percent.
- Sales tax applies to goods like clothing and electronics but not to services like haircuts or to groceries you cook at home.
- Prescription medications and medical devices are exempt from sales tax in Utah.
- If you buy something out of state and have it shipped to Utah, you may owe use tax instead of sales tax.
- The retailer collects the tax at checkout and sends it to the state and local government.
How local sales tax varies by city and county
Every city and county in Utah sets its own local sales tax rate within limits set by state law. Salt Lake City's local rate is 1.25 percent, so the total there is 6.1 percent. Provo's local rate is 1.1875 percent, bringing the total to about 6.04 percent. Smaller towns may have lower local rates, sometimes as little as 0.1 percent.
The local tax goes to fund schools, roads, and other services in that area. When you buy something, the retailer charges you the combined state and local rate at the register. You do not pay the state tax and local tax separately — they are added together as one line on your receipt.
If you shop near a city border, the tax rate depends on where the store is located, not where you live. A store in Salt Lake City charges Salt Lake City's rate even if you live in a nearby county with a different rate.
What happens when you buy online or out of state
When you buy something online from a retailer that has a physical location in Utah, they collect Utah sales tax at checkout. If the online retailer does not have a location in Utah, they may not collect sales tax — but you are technically responsible for paying use tax on that purchase to Utah.
Use tax is the same rate as sales tax and covers the same items. You owe it on anything you buy out of state and bring into Utah or have shipped here. Most people do not pay use tax because it is not automatically collected, and the state does not actively pursue individual shoppers. However, if you are a business owner or make large out-of-state purchases regularly, you may need to report and pay use tax on your state tax return.
Large online retailers like Amazon now collect sales tax in Utah on most items, so the question of use tax matters less than it did a few years ago. Check your receipt to see whether sales tax was charged.
Items that are taxed and items that are not
Groceries and food you prepare at home are not taxed. This includes meat, produce, dairy, bread, and packaged foods from the supermarket. However, prepared food — anything you buy ready to eat — is taxed. That means a sandwich from a deli counter is taxed, but the bread and deli meat you buy separately are not.
Clothing and shoes are taxed in Utah. Accessories like hats, belts, and bags are also taxed. The only exception is items that are not typically worn as clothing, such as costume pieces or theatrical props, which may fall into a gray area.
Prescription medications are exempt. Over-the-counter medicines like aspirin and cold medicine are taxed. Medical equipment like wheelchairs and hearing aids is exempt. Vitamins and supplements are taxed because they are not considered medications.
Gasoline is taxed, but the tax is built into the price per gallon rather than shown separately. Utilities like electricity and natural gas are not subject to sales tax, though you may pay other fees and taxes on your bill.
How to find your exact local sales tax rate
Your exact sales tax rate depends on your city and county. The Utah State Tax Commission publishes a list of all local rates on its website, organized by city. You can search for your city name to find the local rate, then add 4.85 percent to get your total.
If you live in an unincorporated area (outside any city), your county's rate applies. Some counties have different rates in different parts of the county, so knowing your specific location matters.
When you shop online, the retailer's system usually knows your address and charges the correct rate automatically. If you are unsure whether a purchase should be taxed, ask the retailer or check your receipt after checkout.
Sales tax on specific purchases
Cars and vehicles are subject to sales tax in Utah, calculated on the purchase price. The tax is usually collected when you register the vehicle with the state, not at the dealership. Trade-in value reduces the taxable amount, so if you trade in a car worth $5,000 toward a $20,000 purchase, you pay tax on $15,000.
Rental cars are taxed. When you rent a car for a day or a week, the rental company charges you sales tax on the rental fee. This is separate from any insurance or damage waiver you add.
Alcohol is taxed at the regular sales tax rate, though it also has its own excise tax that is separate. Hotel rooms are taxed at the regular rate. Admission to movies, concerts, and sporting events is taxed.
Frequently Asked Questions
Is Utah sales tax included in the price shown on the shelf?
No. The price on the shelf or in the online listing does not include sales tax. The tax is added at checkout. This means if you see an item priced at $10, you will pay more than $10 at the register depending on your local rate.
Do I pay sales tax on used items?
Yes, if you buy a used item from a retailer or business. If you buy something from another person in a private sale, sales tax does not explore. The difference is whether the seller is in the business of selling that type of item.
What if a retailer charges me the wrong sales tax?
Contact the retailer and ask for a correction. If the error is small, they may refund it on the spot. For larger errors, you may need to request a refund in writing or through their customer service process. Keep your receipt as proof of what you paid.
Do I owe sales tax on items I buy in another state and bring to Utah?
Technically you owe use tax, which is the same rate as sales tax. However, it is not automatically collected, and you would report it on your state tax return if you owe it. Most individual shoppers do not report use tax on small personal purchases.
Are there any sales tax holidays in Utah?
Utah does not have an annual sales tax holiday like some states do. However, certain items like school supplies may be exempt during specific periods in some years. Check the Utah State Tax Commission website or ask a retailer if you are buying items that might may have access to.