Sales tax in Salt Lake County, Utah

What is the sales tax rate in Salt Lake County?

The combined figures are the lowest and highest totals anywhere in Salt Lake County, so the rows above do not add up to them.

How much sales tax is that on a purchase in Salt Lake County?

At 7.45%, a $100 purchase carries $7.45 in sales tax and a $1,000 purchase $74.50, at the lowest rate in the county. At the highest, 10.05%, the same purchases carry $10.05 and $100.50. That is general merchandise; Utah taxes some categories, often groceries, differently, as the note below explains.

Among Utah's 29 counties, Salt Lake County's lowest rate ranks 4th highest, level with 1 other county. See every Utah county.

Sales tax in counties next to Salt Lake County

Salt Lake County borders 6 counties. The lowest rate next door is 6.6% in Tooele County, UT, which is $8.50 less on a $1,000 purchase than the lowest rate in Salt Lake County.

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 0.3 percent mass transit tax, 0.25 percent additional mass transit tax, 0.25 percent county option transportation tax, 0.25 percent transportation infrastructure tax, 0.2 percent county public transit tax and 0.1 percent botanical, cultural and zoo tax, which puts the countywide floor at 7.45 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 10.05 percent is at MIDA Salt Lake City, which adds a 1.6 percent resort community tax, 0.5 percent correctional facility tax and 0.5 percent capital city revitalization tax. That ceiling is not a city: MIDA Salt Lake City is a Military Installation Development Authority project area, which the chart footnotes as a taxing entity that is not an incorporated city or town. The highest rate at an ordinary incorporated place in this county is 9.05 percent, at Alta. 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 Salt Lake County?

Use Utah's own address lookup. In Salt Lake County the rate depends on the address, anywhere from 7.45% to 10.05%.

Who has to collect sales tax in Salt Lake County?

Any seller with a physical presence in Utah collects at the rate for the address of the sale; a remote seller does once it passes Utah's economic nexus threshold. Utah sales tax covers the statewide rules and what is exempt.

Work out your own numbers

• Sales tax calculator

  Tax on a specific purchase at this county's rate, and the total you will actually pay.

• Do you have to collect?

  Whether your sales into Utah cross its economic nexus threshold. A different question from the rate.

• Property tax in Salt Lake County

  The other local tax: effective rate and median bill for this county.

• Sales tax by county

  Every US county, and how Utah compares with the rest of the country.