Utah Sales Tax Calculator 2026
Use this calculator to estimate Utah sales tax using the statewide rate, average combined rate, and local tax rules where applicable.
How to Calculate Utah Sales Tax
Use these formulas to estimate the sales tax on any purchase in Utah. The estimated combined rate is 7.06% (4.85% state + 2.21% average local).
Formula: Sales Tax = Price × (Rate ÷ 100)
$100 Example: $100.00 × (7.06 ÷ 100) = $7.06 in sales tax.
Total: $100.00 + $7.06 = $107.06
Reverse formula: Original Price = Total ÷ (1 + Rate ÷ 100). To find the pre-tax price from a receipt, divide the total by 1 + (7.06 ÷ 100).
Need to Calculate the Pre-Tax Price Instead?
If you have the total receipt or checkout price and need to work backward to find the original item price before tax was added, use our specialized tool.
Major Utah City Sales Tax Rates
Sales tax rates in Utah vary by city and county. Click any city link to use the city-specific calculator.
| City | County | Combined Rate | Action |
|---|---|---|---|
| Layton | Davis | 7.250% | Layton sales tax rate → |
| Lehi | Utah | 7.450% | Lehi sales tax rate → |
| Logan | Cache | 7.300% | Logan sales tax rate → |
| Murray | Salt Lake | 7.450% | Murray sales tax rate → |
| Ogden | Weber | 7.250% | Ogden sales tax rate → |
| Orem | Utah | 7.450% | Orem sales tax rate → |
| Park City | Summit | 9.550% | Park City sales tax rate → |
| Provo | Utah | 7.450% | Provo sales tax rate → |
| Salt Lake City | Salt Lake | 8.450% | Salt Lake City sales tax rate → |
| Sandy | Salt Lake | 7.450% | Sandy sales tax rate → |
| South Jordan | Salt Lake | 7.450% | South Jordan sales tax rate → |
| Springdale | Washington | 8.380% | Springdale sales tax rate → |
Utah Sales Tax Rate Quick Facts
Utah has a 4.85% state sales/use tax component, but the average combined state and local sales tax rate is about 7.42%. Utah is a state-plus-local-rate state, so the final rate depends on the city, county, delivery location, resort/community taxes, transit taxes, special districts, grocery food treatment, prepared food rules, software/SaaS treatment, lodging, restaurant taxes, and remote seller status.
How to Use the Utah Sales Tax Calculator
For a quick statewide estimate, use about 7.42%. For a precise result, use Utah's official rate lookup with the exact address. Do not use only the 4.85% state component as the checkout rate. For grocery food, use 3.00%. For prepared food, restaurant meals, SaaS, prewritten software, digital products, and taxable services, use the full combined rate.
How Utah Sales Tax Works
Utah sales and use tax applies to retail sales and leases of tangible personal property, products transferred electronically, and certain services. The state component is 4.85%, but the total combined rate usually includes local option, county option, transit, highway, resort, and other special local taxes. Grocery food is taxed at a reduced 3.00% combined rate. Prewritten software and SaaS are taxable.
Utah Sales Tax Formula
Standard Sales Tax Formula
Utah Sales Tax Examples
Example 1: $100 Purchase at Average Combined Rate (7.42%)
Example 2: $250 in Salt Lake City (8.45%)
Example 3: $100 Grocery Food (3.00%)
Example 4: $100 Prepared Food in 7.45% Jurisdiction
Example 5: Reverse Sales Tax
Receipt total is $107.42, combined rate was 7.42%.
Major Utah City Sales Tax Rates
Verify every city rate using the Utah State Tax Commission sales tax rate lookup or quarterly rate chart. Rates can change quarterly, and city names can hide special district or location-code differences.
Why Sales Tax Varies in Utah
Utah sales tax varies because the state component is only one layer. Utah's combined rate can include state, local option, county option, transit, highway, rural hospital, arts/zoo, resort community, and other special taxes. Grocery food is taxed at a reduced 3.00% rate. Prepared food, SaaS, and digital products are taxed at the full combined rate.
What Is Taxable in Utah?
Online Purchases and Remote Sellers in Utah
A seller has economic presence in Utah if, during the current year or prior year, it has more than $100,000 in Utah sales or more than 200 Utah sales. Sellers with Utah nexus must collect and remit Utah sales tax and file returns. Marketplace facilitators may also have collection responsibilities.
Utah Grocery Food and Prepared Food Notes
Grocery food is taxed at a reduced 3.00% statewide combined rate. Prepared food — including food sold heated, mixed, combined, or sold with utensils — is taxed at the full combined rate. Restaurant taxes up to 1% may also apply in some counties.
Utah Software, SaaS, and Digital Product Notes
Prewritten software is taxable regardless of delivery method. SaaS and remotely accessed prewritten software are taxable when used in Utah. Custom software written for a specific customer is generally nontaxable. Digital products transferred electronically are also taxable.
Common Utah Sales Tax Mistakes
- Using only the 4.85% state component as the checkout rate.
- Ignoring local option, county option, transit, resort, and special district taxes.
- Relying only on a 5-digit ZIP code instead of official address lookup.
- Taxing grocery food at the full combined rate instead of 3%.
- Applying the 3% grocery rate to prepared food.
- Treating SaaS as exempt because no software is downloaded.
- Treating custom software and prewritten software the same.
- Ignoring products transferred electronically.
- Missing Utah's economic nexus threshold ($100K or 200 transactions).
Utah Sales Tax for Businesses
Businesses selling in Utah should register for a Utah Sales Tax License. The state component is 4.85%, but the combined rate includes local layers. Use the Utah Tax Commission rate lookup for accuracy. Economic presence exists when the seller has more than $100,000 in UT sales or more than 200 UT transactions.
Official Utah Sales Tax Sources
- UT State Tax Commission — Sales & Use Tax
- UT State Tax Commission — Rate Lookup
- UT State Tax Commission — Pub. 25, Sales and Use Tax General Info
- UT State Tax Commission — Pub. 55, Restaurants
- UT State Tax Commission — Pub. 56, Lodging Providers
- UT State Tax Commission — Pub. 64, Computer Services
- UT State Tax Commission — Quarterly Rate Changes
- UT Taxpayer Access Point (TAP)
- Streamlined Sales Tax — UT Guidance
- Tax Foundation — State Sales Tax Rates
Last reviewed: June 2026. Rates and rules can change.
What Is Taxable in Utah?
In Utah, sales tax generally applies to most tangible personal property and some services. The exact taxability of specific items can vary based on state and local rules.
Groceries: Groceries and unprepared food items are exempt from Utah sales tax at the state level, but local option taxes may apply.
SaaS / Software: Taxable as a service in Utah under the state's telecommunications and computer service tax rules.
Taxability can vary by item type and local rules. Common taxable items typically include tangible personal property, while some exemptions may apply. Check the official state source for business decisions.
Online Purchases and Remote Sellers in Utah
Under the South Dakota v. Wayfair ruling, remote sellers may be required to collect and remit sales tax in Utah if they cross the state's economic nexus threshold.
Nexus threshold: $100,000 in gross sales or 200 transactions
Businesses crossing this threshold may need to register with the state and begin collecting the appropriate combined state and local rates. Verify specific obligations with the state taxing authority.
Utah Sales Tax Compliance Guide for Businesses
Businesses collecting sales tax in Utah must file regular returns and remit collected tax to the Utah State Tax Commission. Filing frequency depends on your sales volume — typically monthly for high-volume sellers, quarterly for mid-range, and annually for low-volume filers.
Returns are generally due on the 20th of the month following the reporting period. Late filings accrue penalties (typically 5% per month up to 25%) plus interest on unpaid tax. Most states require electronic filing (e-file) once your tax liability exceeds a threshold.
Keep detailed records of all sales, tax collected, exemption certificates, and filed returns for at least 4 years (longer in some states). The Utah State Tax Commission may audit your sales tax records — maintaining organized records reduces audit risk and simplifies the response process.
For multi-state sellers, use our Multi-State Sales Tax Calculator to estimate obligations across jurisdictions, or the Sales Tax Reconciliation Calculator to match collected tax to filing amounts.
Official Utah Sales Tax Resources
For official rates, registration, and filing guidance, visit the Utah State Tax Commission. Always verify current rates with the official state source before making business or compliance decisions.
For informational purposes only. Tax rates change frequently — verify with your state's Department of Revenue before filing. This tool is not a substitute for professional tax advice.
· Rates verified quarterly from the Tax Foundation and state Departments of Revenue.
2026 sales tax rates by state
Select a state to see its detailed 2026 sales tax calculator and formula.
| State | State Rate | Avg. Local | Combined |
|---|---|---|---|
| Alabama | 4.00% | 5.44% | 9.44% |
| Alaska | 0.00% | 1.76% | 1.76% |
| Arizona | 5.60% | 2.77% | 8.37% |
| Arkansas | 6.50% | 2.98% | 9.48% |
| California | 7.25% | 1.57% | 8.82% |
| Colorado | 2.90% | 4.82% | 7.72% |
| Connecticut | 6.35% | 0.00% | 6.35% |
| Delaware | 0.00% | 0.00% | 0.00% |
| Florida | 6.00% | 1.05% | 7.05% |
| Georgia | 4.00% | 3.37% | 7.37% |
| Hawaii | 4.00% | 0.44% | 4.44% |
| Idaho | 6.00% | 0.02% | 6.02% |
| Illinois | 6.25% | 2.49% | 8.74% |
| Indiana | 7.00% | 0.00% | 7.00% |
| Iowa | 6.00% | 0.94% | 6.94% |
| Kansas | 6.50% | 2.20% | 8.70% |
| Kentucky | 6.00% | 0.00% | 6.00% |
| Louisiana | 5.00% | 5.11% | 10.11% |
| Maine | 5.50% | 0.00% | 5.50% |
| Maryland | 6.00% | 0.00% | 6.00% |
| Massachusetts | 6.25% | 0.00% | 6.25% |
| Michigan | 6.00% | 0.00% | 6.00% |
| Minnesota | 6.88% | 0.58% | 7.45% |
| Mississippi | 7.00% | 0.07% | 7.07% |
| Missouri | 4.22% | 4.10% | 8.33% |
| Montana | 0.00% | 0.00% | 0.00% |
| Nebraska | 5.50% | 1.46% | 6.96% |
| Nevada | 6.85% | 1.38% | 8.23% |
| New Hampshire | 0.00% | 0.00% | 0.00% |
| New Jersey | 6.63% | 0.00% | 6.63% |
| New Mexico | 5.00% | 2.73% | 7.73% |
| New York | 4.00% | 4.52% | 8.52% |
| North Carolina | 4.75% | 2.22% | 6.97% |
| North Dakota | 5.00% | 1.85% | 6.85% |
| Ohio | 5.75% | 1.48% | 7.23% |
| Oklahoma | 4.50% | 4.47% | 8.97% |
| Oregon | 0.00% | 0.00% | 0.00% |
| Pennsylvania | 6.00% | 0.34% | 6.34% |
| Rhode Island | 7.00% | 0.00% | 7.00% |
| South Carolina | 6.00% | 1.43% | 7.43% |
| South Dakota | 4.20% | 1.90% | 6.10% |
| Tennessee | 7.00% | 2.61% | 9.61% |
| Texas | 6.25% | 1.95% | 8.20% |
| Utah | 4.85% | 2.21% | 7.06% |
| Vermont | 6.00% | 0.24% | 6.24% |
| Virginia | 4.30% | 1.33% | 5.63% |
| Washington | 6.50% | 2.97% | 9.47% |
| Washington D.C. | 6.00% | 0.00% | 6.00% |
| West Virginia | 6.00% | 0.39% | 6.39% |
| Wisconsin | 5.00% | 0.44% | 5.44% |
| Wyoming | 4.00% | 1.36% | 5.36% |
Frequently asked questions
Quick answers to the most common questions users ask.
What is the sales tax rate in Utah in 2026?
Does Utah have local sales tax?
What is the sales tax rate in Salt Lake City, Utah?
What is the sales tax rate in Provo, Utah?
What is the sales tax rate in St. George, Utah?
What is the sales tax rate in Ogden, Utah?
What is the sales tax rate in Park City, Utah?
All rates, thresholds, and regulatory guidance cited on this page are sourced from official government publications and non-partisan research institutions.
Federal & National Sources
IRS Sales Tax Calculator
The official Internal Revenue Service tool for determining deductible state and local sales tax for federal income tax purposes.
irs.govU.S. Census Bureau
Official government repository for quarterly state and local tax revenue statistics and government finance data.
census.govSupreme Court — Wayfair Decision
The official government opinion for South Dakota v. Wayfair, Inc., establishing modern economic nexus standards for remote sellers.
supremecourt.govSBA Business Tax Guide
Official Small Business Administration guidance on understanding federal and state tax obligations for small business owners.
sba.govStreamlined Sales Tax Board
The official inter-governmental organization facilitating the simplification of sales tax administration across 24 member states.
streamlinedsalestax.orgTaxesLedger is an independent educational tool. We are not affiliated with any government agency. Rates are verified quarterly; always confirm with your jurisdiction's official Department of Revenue before filing. Last verification: May 15, 2026.
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