Utah Sales Tax Rate, Rules & Filing (2026)

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%.

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.

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.

Utah has required marketplace facilitator collection since 1 October 2019: a facilitator with Utah nexus for its facilitated sales must hold a Utah sales tax licence 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$100,000 in the current or previous calendar year — after the separate 200-transaction alternative threshold was repealed effective 1 July 2025. A marketplace seller generally does not need its own Utah sales tax licence 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]

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.

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.

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.

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.

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].

• [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.

• Understanding Utah Sales Tax Clothing Rules: A Guide for Businesses
• Utah State Sales Tax Exemption: A Guide for Businesses