Sales tax in Wayne County, Utah

Updated

There is no single sales tax rate in Wayne County. It runs from 7.65% to 9.05% 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. These rates were read from Utah's own published schedule and checked on October 1, 2026.

What is the sales tax rate in Wayne County?

Sales tax rate components in Wayne County, Utah
Utah state rate4.85%
Local tax applying countywide2.8%
Lowest combined rate in the county7.65%
Highest combined rate in the county9.05%

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

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

At 7.65%, a $100 purchase carries $7.65 in sales tax and a $1,000 purchase $76.50, at the lowest rate in the county. At the highest, 9.05%, the same purchases carry $9.05 and $90.50. That is general merchandise; Utah taxes some categories, often groceries, differently, as the note below explains.

Wayne County's lowest rate is the highest in Utah, shared with 2 other counties. See every Utah county.

Sales tax in counties next to Wayne County

Wayne County borders 6 counties. The lowest rate next door is 6.35% in Emery County, UT, which is $13.00 less on a $1,000 purchase than the lowest rate in Wayne County.

Wayne County and its neighbors, highest rate first
CountyCombined sales tax
Wayne County, UT (this county)7.65% to 9.05%
Garfield County, UT7.35% to 8.55%
Grand County, UT7.35% to 9.35%
Sevier County, UT6.65% to 7.05%
Emery County, UT6.35% to 8.25%
Piute County, UT6.35%
San Juan County, UT6.35% to 7.45%

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 fixed guideway tax, 0.25 percent county option transportation tax and 1 percent rural hospital tax, which puts the countywide floor at 7.65 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 9.05 percent is at Torrey and at Hanksville. Torrey adds a 0.3 percent highways tax and 1.1 percent resort community tax. Hanksville added a 0.3 percent highways tax and a 1.1 percent resort community tax on October 1 2026, rising from 7.65 percent to 9.05 percent and joining Torrey at the county ceiling, so the range did not change. 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 Wayne County?

Use Utah's own address lookup. In Wayne County the rate depends on the address, anywhere from 7.65% to 9.05%.

Who has to collect sales tax in Wayne 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

Sources