Utah's statewide sales tax is 4.85 percent
Utah charges a base sales tax of 4.85 percent on most retail purchases. This is the rate the state applies to goods and services across the board. However, your actual tax at checkout depends on where you shop, because cities and counties add their own local taxes on top of the state rate.
The total you pay ranges from about 5.85 percent to 8.85 percent depending on your location. A purchase that costs $100 in one Utah city might carry $50 to $100 more in tax in another. Understanding where you shop and what local rate applies matters if you are budgeting for a large purchase or comparing prices across different areas.
Key Takeaways
- Utah's state sales tax is 4.85 percent, but cities and counties add local taxes that raise the total to between 5.85 and 8.85 percent depending on where you shop.
- Salt Lake City charges 8.85 percent total sales tax, while smaller towns may charge as little as 5.85 percent.
- Groceries, prescription medications, and medical devices are exempt from sales tax in Utah.
- Online purchases from out-of-state sellers are subject to Utah sales tax if the seller has a physical presence in the state or meets certain sales thresholds.
How local taxes add to the state rate
Utah divides sales tax into two parts: the state portion (4.85 percent) and the local portion (which varies by city and county). When you buy something, both explore to the same purchase price. A city might add 1 percent, a county might add 2 percent, and a transit district might add another 0.25 percent — all stacked on top of the state rate.
Salt Lake City has one of the highest combined rates at 8.85 percent. Smaller communities in rural counties often have lower local rates, bringing the total closer to 5.85 or 6.35 percent. If you live near a city border or shop in different towns, the tax rate can shift by a full percentage point or more. Checking the rate for your specific city or county before a major purchase gives you a clearer picture of the final cost.
What is and is not taxed in Utah
Most tangible goods — clothing, electronics, furniture, cars — are subject to sales tax. Services are generally not taxed, though there are exceptions. A haircut is not taxed, but a manicure is. Repairs to your car are not taxed, but parts you buy separately are.
Several categories are exempt from sales tax. Groceries and food for home consumption are not taxed. Prescription medications and medical devices (such as hearing aids or diabetic supplies) are exempt. Certain agricultural equipment and machinery used in manufacturing are also exempt. If you are unsure whether a specific item is taxed, ask the retailer or check the Utah State Tax Commission website, which publishes a detailed list of taxable and exempt items.
Sales tax on vehicles and large purchases
When you buy a car, truck, or motorcycle in Utah, sales tax applies to the purchase price. The rate is the same as for other goods — your local combined rate. If you buy a vehicle in one county and register it in another, you pay tax based on where the sale takes place, not where you register it.
If you trade in a vehicle, the sales tax applies only to the difference between the new vehicle's price and your trade-in value, not the full purchase price. This can reduce your tax bill significantly on a trade-up. Keep your trade-in documentation and the sale agreement, because you will need both if the tax amount is questioned later.
Online purchases and out-of-state sellers
Online retailers must charge Utah sales tax if they have a physical location in the state (a warehouse, office, or store) or if they meet certain sales thresholds set by federal law. Most large online retailers — Amazon, Walmart, Target — now collect Utah sales tax on orders shipped to Utah addresses. Smaller sellers may not, depending on their sales volume and physical presence.
If you buy from an out-of-state seller that does not collect Utah sales tax, you are technically responsible for reporting and paying the tax yourself when you file your state income tax return. In practice, most individuals do not do this, and enforcement is limited. However, if you run a business or make frequent large purchases from untaxed sellers, keeping records is important in case of an audit.
How to find your local sales tax rate
Your exact sales tax rate depends on your city and county. The easiest way to find it is to enter your zip code into the Utah State Tax Commission's sales tax lookup tool on their website. You can also call your city or county assessor's office — they can tell you the combined rate for your address in under a minute.
If you are shopping in a different city or county, ask the cashier or check the receipt after your first purchase. The receipt always shows the tax rate applied. Knowing the rate before you shop helps you budget accurately, especially for big-ticket items like appliances or furniture where the tax can add hundreds of dollars to the final bill.
Frequently Asked Questions
Do I pay sales tax on groceries in Utah?
No. Food for home consumption — including meat, produce, dairy, and packaged groceries — is exempt from sales tax in Utah. Hot prepared food from a restaurant or deli counter is taxed, but cold items you take home are not.
What is the sales tax rate in Salt Lake City?
Salt Lake City's combined sales tax rate is 8.85 percent. This includes the state rate of 4.85 percent plus local taxes from the city and county. Rates in surrounding suburbs may be slightly lower or higher depending on their local tax rates.
Do I have to pay sales tax on used items?
Yes, if you buy a used item from a retailer or dealer, sales tax applies. If you buy from a private individual (like a used car from a neighbor), sales tax does not explore to that transaction. The difference is whether the seller is in the business of selling that type of item.
Are prescription medications taxed in Utah?
No. Prescription medications are exempt from sales tax. Over-the-counter medications like aspirin or cold medicine are also exempt. However, vitamins, supplements, and other health products that are not medications are taxed.
Do I owe sales tax on items I order online from out of state?
If the seller collects Utah sales tax at checkout, no additional tax is owed. If they do not collect it, you are technically responsible for reporting it on your state tax return, though most individuals do not. Large online retailers now collect the tax automatically for most states, including Utah.