Utah Sales Tax Calculator 2026 — 4.85% Rate

Utah Sales Tax Rate: State vs Combined

The Utah state sales tax rate is 4.85%. However, most shoppers pay more than the state rate because counties and cities add their own local taxes on top. The average combined rate across all jurisdictions in Utah is 7.19%, according to Tax Foundation 2026 data. This means a $100 purchase could cost between $104.85 (state only) and more in high-tax localities.

What Is and Isn't Taxed in Utah

Utah taxes groceries at a reduced 3% rate (lower than the standard 4.85% state rate), providing partial relief on food purchases. Utah taxes clothing purchases at the standard 4.85% state rate, plus any applicable local rates. Prescription drugs are also exempt from sales tax in Utah.

Utah Sales Tax Holidays

Utah taxes groceries at a reduced 3% rate. During a sales tax holiday, qualifying items are sold without collecting state sales tax — and sometimes local sales tax too. Check the Utah Department of Revenue website for exact dates, eligible items, and price limits each year.

How to Calculate Utah Sales Tax

To calculate Utah sales tax: multiply the purchase price by the applicable rate. For the state rate only: price × 4.85% = tax. For the combined rate: use 7.19% for an average estimate, or enter the exact local rate from your receipt or the Utah Department of Revenue website. Example: a $200 purchase at the 7.19% combined rate = $14.38 in tax = $214.38 total.

Tips for Accurate Sales Tax Calculations

Always confirm the exact local rate for your specific city or county — the combined average (7.19%) is a statewide mean and may differ from your actual checkout rate. Large purchases like vehicles, appliances, or electronics are where the difference between state-only and combined rates matters most. Keep receipts that show the tax rate used; this helps verify correct tax was charged and supports any refund claims for exempt purchases. If you are making a business purchase, check whether your state offers a sales tax exemption certificate to avoid paying tax on resale items.

Utah Sales Tax by City — 2026 Ready-Reckoner

Per the Utah State Tax Commission rate lookup, combined sales tax rates for the largest Utah shopping destinations in 2026 are: Salt Lake City 7.75%; West Valley City 7.25%; Provo 7.45%; Ogden 7.35%; Sandy 7.25%; Park City 8.85% (highest — includes 1% resort community tax); St. George 6.95%; Lehi 7.20%. On a $500 electronics purchase the difference between St. George (6.95%) and Park City (8.85%) is $9.50 — small at $500, but $95 on a $5,000 purchase. Enter the exact rate for your ZIP code above rather than the 7.19% statewide mean to match your actual receipt.

Utah Online Sales Tax and Amazon/Marketplace Facilitator Rules

Every online purchase delivered to a Utah address now includes Utah sales tax, following the Utah State Tax Commission's Marketplace Facilitator rules effective October 1, 2019. Amazon, Etsy, eBay, Walmart Marketplace, and Shopify-hosted stores all collect Utah sales tax at the destination ZIP code's combined rate — not the seller's location. On a $200 Amazon order shipped to Salt Lake City (7.75%), Amazon collects $15.50 sales tax at checkout and remits to Utah directly. Utah residents no longer owe use tax on marketplace purchases (previously due on Line 31 of Form TC-40), but use tax still applies to direct-from-seller sales via non-facilitator platforms (small independent websites, out-of-state gun stores, some subscription boxes). Keep annual receipts for direct online purchases exceeding $1,000 in aggregate; the Utah use tax lookup rate is 7.19% (average combined) if you don't want to compute exact per-address rates. Small sellers earning under $100,000/year in Utah are exempt from collecting; residents must self-report use tax on those.

Updated 2026-07-17. Source: Utah State Tax Commission Marketplace Facilitator Guide + Utah Code §59-12-107.

Utah Sales Tax on Cars and Motor Vehicles

Motor vehicles purchased in Utah are taxed at the full combined rate for the buyer's home address, not the dealer's location — Utah is one of ~10 destination-sourcing states for auto sales tax. Rate ranges from 6.10% (rural counties) to 8.85% (Park City). A $30,000 car titled in Salt Lake City (7.75%) = $2,325 sales tax at DMV title transfer. Trade-in credit reduces the taxable amount: $30,000 new car – $10,000 trade-in = $20,000 taxable × 7.75% = $1,550 tax. Out-of-state buyers who register a vehicle in Utah owe Utah sales tax minus any tax paid to the origin state (if lower). See Utah State Tax Commission — motor vehicle taxes for the current schedule and county-specific rates.

Last updated 2026-07-10. Source: Utah State Tax Commission sales tax rate lookup.