Utah has a 4.85% statewide sales and use tax rate. On top of this, counties and cities in Utah can levy local option sales taxes up to 1.60%. Understanding when, where and how much sales tax is due in Utah requires looking at specific taxing jurisdictions. This comprehensive guide covers Utah Sales Tax Calculator and everything businesses need to know about utah sales tax in 2024.
Utah Sales Tax Calculator
The Utah sales tax calculator is an online tool that automatically computes sales tax for purchases made in the state of Utah. To use the calculator, you simply select the city and county where the purchase is being made from a dropdown menu. You then enter the total purchase price. The calculator will then apply the appropriate state, county, and city sales tax rates based on the location you selected. It will provide a breakdown of the state, county, and city tax components and give you the total sales tax amount owed.
Utah Sales Tax Calculator
Utah Sales Tax Calculator
Utah sales tax calculator calculator is very convenient for quickly and accurately determining the sales tax for any purchase in Utah, eliminating the need to manually look up tax rates and calculate the taxes yourself. The automatic computation makes compliance with Utah sales tax laws effortless.
An Overview of Utah Sales Tax
Utah has a 4.85% statewide sales and use tax rate. This applies as the base rate across the entire state. In addition, counties and cities in Utah can impose local option sales taxes ranging from 0.25% up to 1.60%. Total combined sales tax rates in Utah range from 4.85% to 8.35%.
Key facts about Utah sales tax:
- 4.85% Utah state sales and use tax rate
- Local sales taxes reach 1.60% in some areas
- Taxable sales include retail goods, food, services, and more
- Clothing, prescription drugs and gasoline exempt from sales tax
- Sales tax filing is monthly for larger businesses
With many cities and counties levying sales taxes, identifying the correct total rate to charge is crucial for Utah sellers.
Do I Need to Collect Utah Sales Tax?
If your business sells taxable products or services to customers located in Utah, you likely need to register to collect and remit applicable sales tax. Common sellers required to pay Utah tax include:
In-State Brick & Mortar Stores
Any retailer with a physical store location in Utah must collect the 4.85% state sales tax rate plus any local option sales taxes imposed by the city/county where the store operates.
Remote Sellers & Online Marketplaces
Out-of-state retailers also have Utah sales tax obligations if they exceed economic nexus thresholds based on Utah sales or customers, including:
- $100,000+ in annual Utah gross sales
- 200+ separate Utah transactions
- Any inventory stored in Utah
- Using Utah affiliates to generate sales
Service Providers
Service providers like contractors, repair shops and consultants with nexus in Utah must collect tax on labor and qualifying services.
What Sales are Taxable in Utah?
Utah broadly taxes retail sales of tangible personal property along with many services. Some taxable transactions include:
- Restaurant meals and prepared food
- Hotel rooms and short-term lodging rentals
- Admissions to shows, events, museums, etc.
- Digital products like music streaming services
- Home utility bills like electricity, gas, cable TV
- Automobile parking and car washes
Notable exemptions are groceries, prescription medicine, gasoline, and medical devices. See a full list of taxable sales in Utah.
Utah Sales Tax Rates
The statewide sales tax rate in Utah is 4.85%. On top of this, local option sales taxes up to 1.60% can apply:
- Salt Lake City – 6.85% combined rate
- Provo – 6.26% combined rate
- Orem – 5.75% combined rate
- Park City – 8.35% combined rate
- St. George – 6.75% combined rate
Some rural cities and towns may have just the 4.85% state tax. Use the Utah Sales Tax Lookup Tool to find state + local rates applied based on exact location.
Registering for a Utah Sales Tax License
Retailers that exceed Utah sales tax nexus thresholds must register for a Utah Sales Tax License to legally collect and report tax. You can register for your Utah sales tax license through the Utah Tax Commission website.
Your license allows you to collect Utah sales taxes from customers on taxable transactions and provides the authority to purchase wholesale without paying sales tax upfront. Keep your license certificate on hand as proof of registration.
Filing Utah Sales Tax Returns
Most retailers file monthly Utah sales tax returns, with payment and forms due on the last day of the month after the reporting period. Certain larger taxpayers may have an accelerated filing schedule.
Returns report total sales, exemptions claimed, location tax breakdowns, allowable deductions, interest/discounts, and net tax due. Returns can be filed via mail or electronically through the Utah Tax Commission.
Claiming Exemptions from Utah Sales Tax
Some customers and sales transactions may be exempt from paying Utah sales taxes:
- Resale certificates – for registered resellers to purchase inventory/components tax-free.
- Charitable exemptions – for 501(c)3 nonprofits buying goods for the organization.
- Agricultural exemptions – for machinery, equipment, seeds, plants and more used on farms.
- Manufacturer exemptions – for equipment and components used primarily in manufacturing.
Always secure proper exemption certificates up front from qualified purchasers.
Use Tax on Out-of-State Purchases
Utah charges use tax when items are purchased tax-free outside Utah and then brought back into the state permanently for storage or use. This offsets sales tax loss from cross-border shopping.
Use tax rates match where the item is used or stored in Utah. Consumers must report use tax annually on their Utah income tax return. Businesses pay use tax owed on their regular sales tax filings.
Special Taxes in Utah Tourist Towns
In addition to general Utah sales taxes, some jurisdictions levy additional local taxes on lodging, restaurants, car rentals and other activities:
- Park City charges a 1.60% resort communities tax on lodging, restaurants, lifts, rentals and other services.
- Moab has a 6.35% transient room tax on overnight hotel/motel/campground stays.
- Salt Lake City has a rental car tax up to 5% on vehicle rentals.
Ensure you properly collect and remit all state, county and municipal taxes relevant to your business activities and locations.
Getting Help with Utah Sales Tax
- Consult the Utah State Tax Commission website for tax guides, resources and forms.
- Call the Tax Commission direct at 801-297-2200 for sales tax support.
- Hire an accountant well-versed in Utah sales and use tax laws.
- Use sales tax software to automate registrations, calculations, filing and more.
- Review the STC’s Sales Tax Information Publication
With numerous city, county and district taxes, utah sales tax compliance is complex. Using experts or automation simplifies the process.
The Bottom Line on Utah Sales Tax
Complying with Utah’s varying city, county and district sales tax rates takes work. Consider automating tax calculations and filings through an integration or software program. This simplifies compliance while reducing errors and audit risks.
Frequently Asked Questions
What is the sales tax rate in Utah?
Utah has a 4.85% statewide sales tax rate. Local city and county option taxes up to 1.60% can bring total rates up to 8.35% in some areas.
Does Utah have tax free weekends?
Utah does not currently have any annual sales tax holidays or tax-free weekends. Neighboring states like New Mexico have back to school and other periodic sales tax holidays.
When do you pay sales tax in Utah?
Most Utah businesses file and pay sales tax monthly, with returns and payment due on the last day of the month after the reporting period. Larger taxpayers may face accelerated schedules.
What happens if you don’t collect sales tax in Utah?
Not collecting and remitting owed Utah sales tax can lead to fines of $50 per return up to $1,000, along with penalties of 10-15% and interest charges. Criminal charges may apply for tax evasion.
Does Utah tax food and groceries?
Most grocery food purchases are exempt from sales tax in Utah. However, prepared foods, candy, dietary supplements and soft drinks are still taxable.
