# Salt Lake County, UT Sales Tax Rate (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/utah/salt-lake-county
Published: 2026-09-01

The most common combined sales tax rate in Salt Lake County, UT is 8.45% as of September 2026: 4.85% state, 2.6% county and 1% city. Rates across the county's 67 ZIP codes range from 7.45% to 10.05%, depending on the city and special districts. Utah's state rate is 4.85%, so local taxes add 3.6% here.

| Component | Rate |
| --- | --- |
| State | 4.85% |
| County | 2.6% |
| City | 1% |
| Special district | 0% |
| **Combined** | **8.45%** |

Source: Kintsugi's rate table, as of September 2026. Official rates: [Utah State Tax Commission — Sales Tax Rates](https://tax.utah.gov/business/sales-tax/sales/rates/).

## Sales tax rates by place in Salt Lake County

| Place | Combined rate | ZIP codes |
| --- | --- | --- |
| Salt Lake City | 8.45% | 51 |
| Sandy | 7.45% | 6 |
| West Jordan | 7.45% | 3 |
| Bingham Canyon | 7.45% | 1 |
| Draper | 7.45% | 1 |
| Herriman | 7.45% | 1 |
| Magna | 8.45% | 1 |
| Midvale | 7.65% | 1 |
| Riverton | 7.45% | 1 |
| South Jordan | 7.45% | 1 |

## Salt Lake County sales tax rates by ZIP code

| ZIP | Combined rate |
| --- | --- |
| 84006 | 7.45% |
| 84020 | 7.45% |
| 84044 | 8.45% |
| 84047 | 7.65% |
| 84065 | 7.45% |
| 84070 | 7.45% |
| 84081 | 7.45% |
| 84084 | 7.45% |
| 84088 | 7.45% |
| 84090 | 7.45% |
| 84091 | 7.45% |
| 84092 | 9.05% |
| 84093 | 7.45% |
| 84094 | 7.45% |
| 84095 | 7.45% |
| 84096 | 7.45% |
| 84101 | 8.45% |
| 84102 | 8.45% |
| 84103 | 8.45% |
| 84104 | 8.45% |
| 84105 | 8.45% |
| 84106 | 8.45% |
| 84107 | 7.65% |
| 84108 | 8.45% |
| 84109 | 8.45% |
| 84110 | 8.45% |
| 84111 | 8.45% |
| 84112 | 8.45% |
| 84113 | 10.05% |
| 84114 | 8.45% |
| 84115 | 8.45% |
| 84116 | 8.45% |
| 84117 | 7.65% |
| 84118 | 7.45% |
| 84119 | 8.45% |
| 84120 | 8.45% |
| 84121 | 8.55% |
| 84122 | 8.45% |
| 84123 | 8.45% |
| 84124 | 7.45% |
| 84125 | 8.45% |
| 84126 | 8.45% |
| 84127 | 8.45% |
| 84128 | 7.45% |
| 84130 | 8.45% |
| 84131 | 8.45% |
| 84132 | 8.45% |
| 84133 | 8.45% |
| 84134 | 8.45% |
| 84138 | 8.45% |
| 84139 | 8.45% |
| 84143 | 8.45% |
| 84145 | 8.45% |
| 84147 | 8.45% |
| 84148 | 10.05% |
| 84150 | 8.45% |
| 84151 | 8.45% |
| 84152 | 8.45% |
| 84157 | 7.65% |
| 84158 | 8.45% |
| 84165 | 7.65% |
| 84170 | 8.45% |
| 84171 | 7.45% |
| 84180 | 8.45% |
| 84184 | 7.45% |
| 84190 | 8.45% |
| 84199 | 8.45% |

## Selling into Salt Lake County: Utah rules

- **What's taxable:** At the state level, SaaS is taxable, clothing is taxable, groceries are taxable and digital goods are taxable.
- **Economic nexus:** 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.
- **Filing:** 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.

More in the [Utah sales tax guide](/sales-tax-guides/usa/utah).

## Frequently asked questions

### What is the sales tax rate in Salt Lake County, UT?

The most common combined sales tax rate in Salt Lake County, UT is 8.45% as of September 2026: 4.85% state, 2.6% county and 1% city. Rates across the county's 67 ZIP codes range from 7.45% to 10.05%, depending on the city and special districts. Utah's state rate is 4.85%, so local taxes add 3.6% here.

### Why do sales tax rates differ within Salt Lake County?

Local sales taxes follow city and district boundaries, and ZIP codes don't. Of the 67 ZIP codes in Salt Lake County, 40 carry 8.45% and the rest range from 7.45% to 10.05%, usually because the ZIP lies in a city or special taxing district with its own tax. Always rate a sale by the delivery address, not the county or ZIP alone.

### Which places in Salt Lake County have their own sales tax?

3 of the 10 places in Salt Lake County levy a city sales tax on top of the state and county rates. The highest combined rates are in Salt Lake City (8.45%), Magna (8.45%) and Midvale (7.65%).

### Do I need to collect Salt Lake County sales tax if I'm based out of state?

Only once you have nexus 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. After you register, you collect Utah sales tax on taxable sales delivered to Salt Lake County.

### What does Utah tax?

At the state level, SaaS is taxable, clothing is taxable, groceries are taxable and digital goods are taxable. The Utah sales tax guide covers exemptions and local exceptions.