The Utah Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any area of Utah. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
Utah Sales Tax Calculator
Calculate sales tax for all areas in Utah with accurate rates including all counties and municipalities
Total Amount
Tax Amount
Pre-Tax Amount
Tax Rate
Removing Tax: Pre-Tax = Amount ÷ (1 + Tax Rate)
The Utah Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any area of Utah. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
When adding sales tax:
- Tax Amount = Pre-Tax Amount × Tax Rate
- Total Amount = Pre-Tax Amount + Tax Amount
When removing sales tax:
- Pre-Tax Amount = Total Amount ÷ (1 + Tax Rate)
- Tax Amount = Total Amount – Pre-Tax Amount
Utah has a state sales tax rate of 4.85%, with local jurisdictions adding additional sales tax. The combined rates vary by location from 4.85% to 9.05%, with some areas having higher rates due to local option taxes. This calculator provides accurate calculations for all tax rates in the state.
Adding Sales Tax Example
Let’s say you want to calculate sales tax on a $1,500 product in Salt Lake City with the standard tax rate of 7.75%:
Pre-Tax Amount = $1,500
Tax Rate = 7.75% or 0.0775
Calculate the tax amount:
Tax Amount = $1,500 × 0.0775 = $116.25
Calculate the total amount:
Total Amount = $1,500 + $116.25 = $1,616.25
Removing Sales Tax Example
Now, let’s say you have a total amount of $1,616.25 and want to calculate the pre-tax amount and tax in Salt Lake City:
Total Amount = $1,616.25
Tax Rate = 7.75% or 0.0775
Calculate the pre-tax amount:
Pre-Tax Amount = $1,616.25 ÷ (1 + 0.0775) = $1,616.25 ÷ 1.0775 = $1,500.00
Calculate the tax amount:
Tax Amount = $1,616.25 – $1,500.00 = $116.25
State Rate Only Example
Using only the state rate of 4.85%, let’s calculate tax on a $1,500 product:
Pre-Tax Amount = $1,500
Tax Rate = 4.85% or 0.0485
Calculate the tax amount:
Tax Amount = $1,500 × 0.0485 = $72.75
Calculate the total amount:
Total Amount = $1,500 + $72.75 = $1,572.75
Utah Sales Tax Rates (2025)
Utah has a state sales tax rate of 4.85%, with local jurisdictions adding additional sales tax. The combined rates vary by location from 4.85% to 9.05%, with some areas having higher rates due to local option taxes.
State Rate
County Rate
City Rate
Rate Range
Utah Sales Tax Breakdown (2025)
| Tax Component | Rate | Description |
|---|---|---|
| Utah State Sales and Use Tax | 4.850% | Statewide base rate |
| County Local Option Sales Tax | 1.000-2.300% | County rates |
| City Local Option Sales Tax | 0.000-1.000% | City rates |
| Transit and Tourism Taxes | 0.000-1.250% | In certain areas |
| Total Sales and Use Tax | 4.850-9.050% | Combined rate |
Major Utah Areas with Tax Rates
| Area | County | Tax Rate |
|---|---|---|
| Salt Lake City | Salt Lake | 7.75% |
| Provo | Utah | 6.85% |
| West Jordan | Salt Lake | 7.75% |
| Orem | Utah | 6.85% |
| Sandy | Salt Lake | 7.75% |
| Ogden | Weber | 6.85% |
| St. George | Washington | 6.85% |
| Layton | Davis | 6.85% |
| Taylorsville | Salt Lake | 7.75% |
| South Jordan | Salt Lake | 7.75% |
Utah Sales Tax Exemptions (2025)
Utah provides several exemptions from sales tax for certain types of goods and services. Some common exemptions include:
- Food and Food Ingredients: Most food items intended for human consumption are exempt from sales tax, though prepared foods and certain beverages may be taxable
- Prescription Drugs: All prescription medications are exempt from sales tax
- Over-the-Counter Drugs: Non-prescription drugs are exempt from sales tax
- Medical Equipment: Certain medical devices and supplies are exempt
- Religious and Charitable Organizations: Purchases by qualifying organizations
- Government Agencies: Purchases by federal, state, and local governments
- Educational Materials: Textbooks and other educational materials
- Manufacturing Equipment: Machinery and equipment used directly in manufacturing
- Farm Equipment: Machinery and equipment used in agricultural production
- Industrial Machinery: Equipment used in industrial processing
- Gasoline and Diesel Fuel: Motor fuels are subject to different tax rates
- Utilities: Residential electricity, gas, and water are exempt from sales tax
Utah Tax Holidays (2025)
Utah has specific tax-free periods throughout the year for certain items:
- Sales Tax Holiday: Typically held in late July, exempting certain clothing, school supplies, and computers
- Food Tax Holiday: Typically held in August, exempting food and food ingredients
- Emergency Preparedness Holiday: Typically held before severe weather season, exempting certain emergency preparedness items
These tax holidays are designed to provide relief to consumers and stimulate economic activity during specific times of the year.
Recent Changes to Utah Sales Tax (2025)
As of 2025, there have been several important changes to Utah’s sales tax system:
- Remote Seller Nexus: Following economic nexus rules, out-of-state sellers with more than $100,000 in sales into the state must collect and remit Utah sales tax
- Marketplace Facilitators: Enhanced requirements for online marketplace facilitators to collect and remit sales tax
- Digital Products: Expanded taxation of digital products and services
- Streamlined Sales Tax: Continued participation in the Streamlined Sales and Use Tax Agreement
- Local Option Taxes: Changes in how local option taxes are calculated and distributed
- Exemption Certificate Modernization: Updated processes for handling exemption certificates
- Tourism Taxes: Expanded tourism taxes in certain areas to support local tourism infrastructure
Understanding Utah Sales Tax
What is Utah Sales Tax?
Utah sales tax is a consumption tax imposed by the state and local jurisdictions on the sale of goods and certain services. The state rate is 4.85%, with local jurisdictions adding additional tax. Sales tax is collected by retailers at the point of sale and remitted to the Utah State Tax Commission.
Local Sales Taxes
In addition to the state sales tax, counties and cities in Utah can impose local sales taxes. These local rates vary by jurisdiction and are added to the state rate. Most counties have a 1-2% local tax, while some have additional taxes for tourism or other purposes, bringing the total to 7.75% or higher in some areas.
Tax Collection
Sales tax in Utah is collected by sellers at the point of sale and remitted to the Utah State Tax Commission. Sellers must register with the state and obtain a sales tax permit before collecting tax. Returns are typically filed monthly, quarterly, or annually depending on the volume of sales.
Use Tax
Utah use tax applies when sales tax has not been paid on taxable items purchased outside the state for use in Utah. The use tax rate is the same as the sales tax rate that would have applied if the purchase was made within the state. This ensures that out-of-state purchases don’t have an unfair advantage over in-state purchases.
Business Registration
Businesses selling taxable goods or services in Utah must register for a sales tax permit with the Utah State Tax Commission. Registration can be done online through the commission’s website. Once registered, businesses must collect sales tax on all taxable transactions and file regular returns.
Filing Requirements
Sales tax returns in Utah are typically filed monthly, but businesses with lower sales volume may file quarterly or annually. Filing is done through the Utah State Tax Commission’s online system, and payments are due by the last day of the month following the reporting period.
Utah Sales Tax for Businesses
Nexus Requirements
Businesses must collect Utah sales tax if they have nexus in the state. Utah follows economic nexus rules, requiring out-of-state sellers with more than $100,000 in sales into the state in the previous calendar year to collect and remit Utah sales tax.
Marketplace Facilitators
Marketplace facilitators like Amazon and eBay are required to collect and remit sales tax on behalf of third-party sellers selling into Utah. This applies to marketplace facilitators that meet the economic nexus thresholds. The facilitator is responsible for collecting and remitting the tax on all sales made through their platform.
Exemption Certificates
Businesses purchasing items for resale can provide exemption certificates to sellers to avoid paying sales tax. Utah has specific forms that must be completed and provided to the seller at the time of purchase. The certificate must be updated periodically and must include specific information about the purchaser and the type of exemption being claimed.
Shipping and Handling
In Utah, shipping and handling charges are generally taxable if they are part of the sale of tangible personal property. If the charges are separately stated and related to transportation services, they may be exempt. The taxability depends on whether the charges are considered part of the sale or a separate service.
Penalties and Interest
Utah imposes penalties for late filing and late payment of sales tax. The penalty is 10% of the tax due plus interest at the rate determined by the Utah State Tax Commission. Failure to file or pay can result in additional penalties and legal action, including revocation of business licenses.
Tax Calculation Services
Given the complexity of Utah’s sales tax system with different rates in various jurisdictions, many businesses use automated tax calculation services to ensure accurate collection and remittance of sales tax. These services help businesses stay compliant with changing tax laws and rates.