Utah sales tax
Utah charges a state sales tax of 4.85%. Local jurisdictions add their own on top, averaging 2.57%, which brings the typical combined rate to 7.42%. That combined rate is the 20th highest of the 51 US states and DC.
State law imposes 4.85 percent. A further 1.25 percent of local option tax has been adopted by every jurisdiction in the state, so the minimum anyone pays is 6.1 percent, but it is adopted rather than imposed and is counted in the local rate. Many published tables fold it into the state rate instead.
What is the Utah sales tax rate in 2026?
| Component | Rate | What it means |
|---|---|---|
| State rate | 4.85% | Charged everywhere in Utah. |
| Average local rate | 2.57% | A statewide average, not the rate at any one address. Your city or county may be higher or lower. |
| Typical combined rate | 7.42% | State plus average local. This is the figure usually quoted for Utah. |
To put the numbers in a sentence: the Utah state rate is 4.85%, the average local rate is 2.57%, and the typical combined rate is 7.42%.
Do local jurisdictions add their own sales tax in Utah?
Yes. The 2.57% figure above is a statewide average, which means it is wrong for almost every specific address. Two shops a few miles apart can charge different totals on the same item because they sit in different taxing jurisdictions. If you are collecting tax, or checking a receipt, the average is a sanity check and not an answer. Use the official lookup below.
What is the sales tax rate in my county in Utah?
Every one of Utah's counties has its own page with the rate, its components, and what the rate does not cover: Utah sales tax by county. That is where the question is usually settled, because a statewide average is wrong for almost every specific address.
What is unusual about sales tax in Utah?
The 'state' rate already bundles Utah's mandatory, uniform 1.25% local option tax on top of the 4.85% statutory rate; groceries are taxed at a separate reduced rate (about 3% combined) rather than the full general rate.
How do I calculate sales tax on a purchase in Utah?
Multiply the taxable price by the combined rate. On a $100 purchase at the typical Utah combined rate of 7.42%, the tax is $7.42, for a total of $107.42. On a $1,000 purchase the tax is $74.20.
Two things change that arithmetic. Your actual local rate may differ from the statewide average, and not everything is taxable: most states exempt some combination of groceries, prescription drugs and certain services. Use the sales tax calculator to run a different amount or a different state.
When does a business have to collect Utah sales tax?
A business with a physical presence in Utah has always had to register and collect. Since the Supreme Court's 2018 Wayfair decision, a remote seller with no physical presence also has to collect once it crosses the state's economic nexus threshold.
In Utah that threshold is $100,000 in sales, with no transaction-count test, measured over the previous or current calendar year. Note that exempt sales count toward the threshold in Utah, so you can cross it on revenue you never charged tax on.
Senate Bill 47 repealed Utah's 200-transaction threshold effective July 1, 2025, leaving a $100,000 gross-sales-only test.
You can check your own numbers against every state with the economic nexus checker.
How do I find the exact sales tax rate for an address in Utah?
Use the state's own lookup rather than an average. Utah publishes an official rate finder at https://tax.utah.gov/business/sales-tax/sales/rates/, which returns the combined rate for a specific address. That is the figure that governs what you charge or what you should have been charged.
The flat truth on Utah sales tax
The number worth remembering is 7.42%, the typical combined rate, but treat it as an estimate. It is a statewide average, and your address decides the real figure.
See also: Utah property tax by county and state income tax rates.
Sources
- Utah State Tax Commission / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)
- Utah official rate lookup
- Utah economic nexus guidance (Utah State Tax Commission, Out-of-State (Remote) Sellers page)
- Rates reviewed August 30, 2026. State base rates verified against each state's Department of Revenue; average local rates from the Tax Foundation and are statewide averages, not the rate at any single address. Use officialLookupUrl for an exact combined rate.