Utah's sales tax starts at 4.85% statewide, but your total rate depends on where you shop
Utah has a base sales tax of 4.85% that applies everywhere in the state. On top of that, most cities and counties add their own local tax, usually between 0.1% and 1.25%. Your final rate — what you actually pay at checkout — is the combination of state and local tax for your specific location. A purchase in Salt Lake City will have a different total rate than the same purchase in Moab or St. George.
The state collects its portion and sends a share to local governments. You do not pay the state tax and local tax separately; the register shows one combined number. What matters for your budget is knowing your total rate before you spend, especially on larger purchases.
Key Takeaways
- Utah's state sales tax is 4.85%, but your actual rate includes local tax added by your city or county, ranging from roughly 5% to 8.1% depending on location.
- Groceries, prescription medications, and medical equipment are exempt from sales tax in Utah.
- Services like haircuts, repairs, and restaurant meals are taxed, though some prepared foods have different rules.
- You can find your exact local rate by entering your address on the Utah State Tax Commission website or asking a retailer in your area.
How local taxes stack on top of the state rate
The 4.85% state rate is only the floor. Every city and county in Utah adds its own local sales tax on top. Salt Lake City adds 1.1%, for example, bringing the total to 5.95%. Some smaller towns add less — Salina in Sevier County adds 0.1% — while others add more. The highest combined rates in the state reach around 8.1% in a few locations.
Local tax money goes to schools, roads, and municipal services in that area. The state does not pocket the local portion. If you shop near a city border, you might notice the rate change by a few tenths of a percent depending on which side you are on. For online orders shipped to your address, the tax is based on your delivery location, not where the seller is.
What is and is not taxed in Utah
Groceries are not taxed — this includes bread, milk, vegetables, meat, and other food you cook at home. Prepared foods and restaurant meals are taxed. If you buy a rotisserie chicken from a grocery store deli, it is taxed. If you buy raw chicken, it is not.
Prescription medications and medical equipment are exempt from sales tax. Over-the-counter medicines like cold medicine or pain relievers are taxed. Durable medical equipment — wheelchairs, oxygen equipment, hearing aids — is not taxed if prescribed by a doctor.
Services are taxed in Utah, including haircuts, car repairs, plumbing, and appliance repair. Rental of tangible items like equipment or tools is taxed. Labor charges on repairs are taxed. If you pay someone to fix something, that labor is subject to sales tax.
Clothing and shoes are not taxed in Utah, with a few exceptions. Items like hats, gloves, and footwear designed for a specific sport or work purpose (ski boots, steel-toed work boots) are not taxed. Regular shoes and everyday clothing are exempt.
Finding your exact local rate
The Utah State Tax Commission maintains a sales tax rate lookup tool on its website. You enter your street address, city, and zip code, and it shows your combined state and local rate. This is the most reliable way to know the exact number for your location, since rates can vary by neighborhood in larger cities.
You can also call your city or county tax office directly, or ask a cashier at a local store what the rate is. Most retailers know their local rate and can tell you on the spot. If you are planning a large purchase, it is worth checking first so the tax does not surprise you.
How sales tax affects online and out-of-state purchases
If you order something online and have it shipped to a Utah address, Utah sales tax applies based on your delivery location. This is true whether the seller is in Utah or anywhere else in the country. The seller is responsible for collecting and sending the tax to Utah, though some smaller sellers may not do this correctly.
If you order from out of state and have it shipped out of state, you do not pay Utah tax. If you travel to another state and buy something there, you pay that state's tax, not Utah's. Utah does not have a use tax that applies to purchases you bring back from other states, so there is no additional tax owed when you return home with items you bought elsewhere.
Tax-free shopping days and special exemptions
Utah does not have an annual tax-free shopping day like some states do. However, certain items and situations have permanent exemptions. Vehicles are not subject to sales tax in Utah — you pay a registration fee instead. Fuel for vehicles is not taxed as a sale, though there is a separate fuel tax at the pump.
Agricultural equipment and seeds used in farming are exempt. Certain manufacturing equipment and materials used in production are exempt if they become part of the final product. These exemptions are narrow and explore mainly to businesses, not individual shoppers.
Frequently Asked Questions
Is Utah sales tax the same everywhere in the state?
No. The state rate is 4.85% everywhere, but each city and county adds local tax on top. Your total rate depends on your exact location and ranges from about 5% to 8.1%. Use the Utah State Tax Commission lookup tool or ask a local retailer to find your rate.
Do I pay sales tax on groceries?
No, groceries are exempt. This includes bread, produce, meat, dairy, and other food you cook at home. Restaurant meals and prepared foods from a deli counter are taxed. The difference is whether the food is ready to eat or requires preparation.
Are clothes and shoes taxed in Utah?
Most clothing and shoes are not taxed. Exceptions include specialized items like ski boots or steel-toed work boots designed for a specific sport or job. Regular everyday clothing and shoes are exempt from sales tax.
What about tax on services like haircuts or repairs?
Services are taxed in Utah. Haircuts, car repairs, plumbing, appliance repair, and labor charges on any work are subject to sales tax. The tax applies to the service itself, not just parts or materials.
Do I owe Utah sales tax on online orders shipped to my address?
Yes. Online orders shipped to a Utah address are taxed based on your delivery location's rate, regardless of where the seller is located. The seller is responsible for collecting and sending the tax to Utah.