Utah Sales Tax Guide: Rate, Rules & Filing
The Utah state sales tax rate is 4.85%; combined rates with local taxes range from 6.35% to 10.05%, most commonly 7.45% (as of October 2026).
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What is the sales tax rate in Utah?
The Utah state sales tax rate is 4.85%; combined rates with local taxes range from 6.35% to 10.05%, most commonly 7.45% (as of October 2026).
- State rate
- 4.85%
- Most common
- 7.45%
- Combined rates
- 6.35%–10.05%
- Rates as of
- October 2026
Most common is the combined rate found in the most ZIP codes. Source: Kintsugi's rate table, updated monthly. Official source: Utah State Tax Commission — Sales Tax Rates.
Do I need a Utah sales tax permit?
You need one once you have nexus in Utah, from a physical presence or from sales. Utah economic nexus applies once your gross revenue from sales into the state exceeds $100,000 in the current or prior calendar year. Nexus and registration rules
When is Utah sales tax due?
Utah assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the last day of the month following the reporting period — a quarter ending March 31 is due April 30. Filing frequency and deadlines
Key Takeaways
Utah's state sales tax rate is 4.85%, and a mandatory 1.25% local base plus county transit taxes brings the minimum combined rate to 6.35%, reaching about 9% in some areas [1]. You have economic nexus once gross revenue from Utah sales exceeds $100,000 in the current or prior calendar year [2]. Utah taxes SaaS and remotely accessed prewritten software along with digital products, and taxes groceries at a reduced combined 3% rate [3][1][4]. File a petition for redetermination within 30 days of a notice [6].
What is taxable in Utah?
SaaS
Taxable
Clothing
Taxable
Groceries
Taxable
Digital Goods
Taxable
What are the sales tax rates in Utah?
Utah's state sales tax rate is 4.85%, but a statewide local component and county transit taxes bring the effective floor to about 6.35%. Additional city, county, and transit taxes push combined rates as high as 10.05%; Salt Lake City is about 8.45%.
Component | Rate | Scope |
|---|---|---|
State | 4.85% | Statewide |
Statewide + local | up to ~5.2% | Varies by location |
Combined | 6.35%–10.05% | Varies by location |
Salt Lake City runs about 8.45%, and resort areas like Park City go higher. To find the combined rate for a specific address, use our US sales tax calculator.
What are the sales tax rates by county in Utah?
The combined rate is the 4.85% state rate plus any county, city and special district taxes. The range covers every ZIP code in the county, and the most common rate is the one found in the most of them. Select a column heading to sort, or look up an exact address with the sales tax calculator.
Rates as of 29 counties with a local tax
| Beaver County | 1.5% | 6.35%–7.35% | 6.35% | 1 |
|---|---|---|---|---|
| Box Elder County | 1.8% | 6.65%–7.65% | 6.65% | 4 |
| Cache County | 2.15% | 7%–7.3% | 7.3% | 8 |
| Carbon County | 1.5% | 6.35%–6.75% | 6.35% | 4 |
| Daggett County | 2.8% | 7.65%–8.75% | 7.65% | 1 |
| Davis County | 1.8% | 7.25%–8.45% | 7.25% | 7 |
| Duchesne County | 1.5% | 6.35%–6.75% | 6.35% | 2 |
| Emery County | 1.25% | 6.35%–9.5% | 6.35% | 1 |
| Garfield County | 2.5% | 7.35%–8.55% | 7.35% | 6 |
| Grand County | 2.5% | 7.35%–9.35% | 7.35% | 1 |
| Iron County | 1.8% | 6.65%–8.65% | 6.75% | 5 |
| Juab County | 1.8% | 6.65%–7.05% | 7.05% | 3 |
| Kane County | 2.5% | 7.35%–8.45% | 7.35% | 3 |
| Millard County | 1.5% | 6.35%–6.75% | 6.35% | 3 |
| Morgan County | 1.85% | 6.7%–6.95% | 6.7% | 1 |
Places are the post-office towns of the ZIP codes, so a large city can count more than once. A ZIP code can cross a city or district line, so confirm the rate for the exact address. Source: Kintsugi's rate table, updated monthly from state and local rate data.
What is the sales tax registration and nexus threshold in Utah?
Utah economic nexus applies once your gross revenue from sales into the state exceeds $100,000 in the current or prior calendar year. Physical presence creates nexus immediately.
What is the marketplace facilitator law in Utah?
Utah has required marketplace facilitator collection since October 1, 2019: a facilitator with Utah nexus for its facilitated sales must hold a Utah sales tax license and collect, report, and pay tax on those sales, and is treated as the seller of the goods and services it facilitates. Utah's Tax Commission applies the same economic-nexus test to both retailers and marketplace facilitators — gross revenue exceeding $100,000 in the current or previous calendar year — after the separate 200-transaction alternative threshold was repealed effective July 1, 2025. A marketplace seller generally does not need its own Utah sales tax license for sales made only through a collecting facilitator unless the seller independently has Utah nexus, and sellers are not liable for tax the facilitator is required to collect.[8]
What are the sales tax filing frequencies and deadlines in Utah?
Utah assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the last day of the month following the reporting period — a quarter ending March 31 is due April 30. For the portal, return, and step-by-step, see our guide to filing Utah sales tax online.
What is exempt from sales tax in Utah?
Utah taxes groceries at a reduced combined rate of about 3% rather than exempting them. Prescription drugs are exempt. SaaS is taxable in Utah, which treats remotely accessed prewritten software as taxable.
How do resale and exemption certificates work in Utah?
Utah buyers give the seller Form TC-721 (Exemption Certificate), marking the basis such as resale with their tax ID number, to buy without tax [5]. The seller keeps it on file rather than sending it to the Tax Commission, and it is best refreshed every three years [5].
For the official form, multistate certificate rules and expiry, see the Utah resale certificate guide.
What are the sales tax penalties in Utah?
Late filing or payment carries a penalty of the greater of $20 or 10% of the tax due, plus interest from the due date. Our Utah filing guide lists late filing penalties, interest, and what to do if you missed a return.
How do sales tax audits and appeals work in Utah?
You must file a petition for redetermination within 30 days of the notice of agency action, on Form TC-738 [6]. Missing the 30-day window forfeits your appeal rights [6].
Sources
[1] Utah State Tax Commission — Sales Tax Rates (4.85% state, 3% food)
[2] Utah State Tax Commission — Remote Sellers (economic nexus)
[3] Utah State Tax Commission — Publication 64 (SaaS and software taxable)
[4] Utah State Tax Commission — Publication 25 (clothing, digital products)
[5] Utah State Tax Commission — Form TC-721 (Exemption Certificate)
[6] Utah State Tax Commission — Form TC-738 (Petition for Redetermination, 30 days)
[7] Utah State Tax Commission — Taxpayer Access Point (registration)
[8] Utah State Tax Commission — Marketplace Facilitators and Sellers
Verified July 2026 against Utah State Tax Commission published guidance.
More Utah sales tax topics
Guides and tools for specific Utah sales tax questions.
Frequently Asked Questions
US Sales Tax Calculator
Results
Enter a ZIP code to see its combined state, county, city and district rate.
Calculate tax on a sale
Look up a rate, then enter an amount to see the tax and total.
This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).