# Utah Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/utah
Published: September 22, 2026

Utah's 4.85% state rate (about 6.1% with statewide local tax) reaches 10.05% combined, and SaaS is taxable. Economic nexus begins at $100,000.

- **SaaS:** Taxable
- **Clothing:** Taxable
- **Groceries:** Taxable
- **Digital Goods:** Taxable

- **Effective date::** 
- **Scheduled change::** 

## 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].

## Taxability Snapshot

## Sales Tax Rates

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](/us-sales-tax-calculator).

## Registration or Nexus Threshold

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.

## Marketplace Facilitator Law

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$100,000 in the current or previous calendar year — after the separate 200-transaction alternative threshold was repealed effective July 1, 2025.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]

## Filing Frequency & Deadlines

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.

#### Exemptions

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.

## Resale & Exemption Certificates

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].

## Penalties

Late filing or payment carries a penalty of the greater of $20 or 10% of the tax due, plus interest from the due date.

## Audits & Appeals

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)](https://tax.utah.gov/business/sales-tax/sales/rates/)

- [2] [Utah State Tax Commission — Remote Sellers (economic nexus)](https://tax.utah.gov/sales/remote-sellers)

- [3] [Utah State Tax Commission — Publication 64 (SaaS and software taxable)](https://files.tax.utah.gov/tax/forms/pubs/pub-64.pdf)

- [4] [Utah State Tax Commission — Publication 25 (clothing, digital products)](https://files.tax.utah.gov/tax/forms/pubs/pub-25.pdf)

- [5] [Utah State Tax Commission — Form TC-721 (Exemption Certificate)](https://files.tax.utah.gov/tax/forms/current/tc-721.pdf)

- [6] [Utah State Tax Commission — Form TC-738 (Petition for Redetermination, 30 days)](https://tax.utah.gov/forms/current/tc-738.pdf)

- [7] [Utah State Tax Commission — Taxpayer Access Point (registration)](https://tax.utah.gov/online-services/tap-new/)

- [8] [Utah State Tax Commission — Marketplace Facilitators and Sellers](https://tax.utah.gov/business/sales-tax/other-sales-tax/marketplace-facilitators/)

Verified July 2026 against Utah State Tax Commission published guidance.

## Frequently Asked Questions

### What is the Utah sales tax rate in 2026?

A 4.85% state rate, about 6.1% with the statewide local component, rising to as much as 10.05% combined; Salt Lake City is about 8.45%.

### What is Utah's economic nexus threshold?

$100,000 in gross revenue into Utah in the current or prior calendar year. The 200-transaction test was removed July 1, 2025.

### Is SaaS taxable in Utah?

Yes. Utah treats remotely accessed prewritten software, including SaaS, as taxable.

### Are groceries taxed in Utah?

Yes, at a reduced combined rate of about 3%, rather than the full rate.

### When are Utah sales tax returns due?

The last day of the month following the reporting period — a quarter ending March 31 is due April 30.

### What is the penalty for late Utah sales tax?

The greater of $20 or 10% of the tax due, plus interest from the due date.

## Related Reading

- [Understanding Utah Sales Tax Clothing Rules: A Guide for Businesses](/blog/utah-sales-tax-clothing)

- [Utah State Sales Tax Exemption: A Guide for Businesses](/blog/utah-state-sales-tax-exemption)

## US Sales Tax Calculator