Sales tax in Davis County, Utah
There is no single sales tax rate in Davis County. It runs from 7.15% to 7.25% depending on the exact address, because cities and special districts inside the county levy their own on top of the 4.85% state rate. The 4.85% state rate applies everywhere in the county; everything above that depends on where you are standing.
What is the sales tax rate in Davis County?
| Utah state rate | 4.85% |
|---|---|
| Local tax applying countywide | 2.3% |
| Lowest combined rate in the county | 7.15% |
| Highest combined rate in the county | 7.25% |
The two combined figures are the lowest and highest totals found anywhere inside the county. They are not a state rate plus a county rate added together, and adding the rows above will not reproduce them, because cities and special districts levy in between.
Why the rate here is not the whole story
Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.25 percent mass transit tax, 0.25 percent additional mass transit tax, 0.25 percent county option transportation tax, 0.25 percent transportation infrastructure tax and 0.05 percent supplemental state tax distributed to the public transit district, which puts the countywide floor at 7.15 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 7.25 percent is at Bountiful, which adds a 0.1 percent botanical, cultural and zoo tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.
How do I find the exact rate for an address in Davis County?
Because the rate changes within the county, an address is the only way to get it right. Use Utah's own lookup. A vendor's calculator is not the state speaking.
Who has to collect sales tax in Davis County?
A seller with a physical presence in Utah collects at the rate for the address where the sale takes place. A remote seller collects once it passes Utah's economic nexus threshold, which is a separate question from the rate and is covered on our sales tax nexus checker. Marketplace facilitators generally collect on behalf of their sellers.
How does Davis County compare?
See Utah sales tax for the statewide picture, including the average local rate and what is exempt. Property tax is a separate tax with separate rules: property tax in Davis County.
Sources
- Davis County rates: Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).