Utah’s base sales tax rate is 4.85%. Many Utah counties, cities, and special districts levy taxes on top of this tax, and combined rates across the state run from 6.35% to over 9%. Some product and service categories qualify for reduced rates or exemptions.

Below, we’ll explain what you should know about the Utah sales tax rate by city and county, including which businesses are required to collect, and how to calculate what you owe.

Key takeaways

• Utah’s statewide base rate is 4.85%, but combined rates can exceed 9%, depending on the transaction location.

• Utah taxes food and food ingredients at a reduced state rate.

• Out-of-state businesses that exceed the nexus threshold in annual sales into Utah are required to register and collect sales tax, regardless of physical presence.

What is the Utah sales tax rate?

Utah’s statewide base sales tax rate is 4.85%. Many sales are subject to a higher combined tax rate because counties, cities, and special districts layer additional rates onto this base. In fiscal year 2024, Utah brought in $16 billion in tax revenue, and a notable portion of that income came from sales tax.

How does Utah’s sales tax rate work?

Utah uses an origin-based sales tax system. The rate applied to a sale is determined by where the seller’s business is rather than where the customer receives the product. Counties and cities can levy their own taxes, which stack on the state base. Special districts, including transit districts, county highways, and municipal infrastructure projects, can also levy their own taxes. A business in a county, city, and transit district might need to add three separate local tax rates to the 4.85% base rate.

Many goods are taxed in Utah, including prewritten software sold electronically, software subscriptions, downloadable products, and certain other digital goods. Food and ingredients are taxed at a reduced rate of 3% at the state level. Most services are exempt from sales tax. Exceptions exist, particularly for services bundled with taxable goods or that modify tangible personal property.

Which Utah businesses must collect sales tax?

Utah requires businesses to collect sales tax once they’ve established sales tax nexus in the state. Nexus can come from physical presence or economic activity:

• Physical nexus: If your business has a retail location, office, employees, or inventory in Utah or if you make regular deliveries of goods into the state using business-owned vehicles, it has physical nexus in Utah. This means you must register with the Utah State Tax Commission and collect and remit sales taxes.

• Economic nexus: If your business exceeds $100,000 in sales into the state during the current or prior calendar year, it has economic nexus. Once you cross this nexus threshold, you must register and begin collecting sales tax.

If you sell through a marketplace that meets Utah’s facilitator criteria, the marketplace collects and remits tax on those sales. Marketplace sales are excluded from the nexus threshold. Your direct sales still count toward your economic nexus calculation.

After your business registers for a Utah tax account, the Utah State Tax Commission assigns it a filing schedule (monthly or quarterly) depending on your sales volume. Utah allows a small timely filing discount for some businesses that file monthly.

What are the local sales taxes in Utah?

Local sales tax rates in Utah vary widely by jurisdiction. Many rural counties have minimal local additions, while urban counties with active transit districts, special districts, and city taxes have a higher combined rate.

2026 Utah sales tax range

What are Utah’s sales tax rates by city?

The table below shows the minimum combined rate for several Utah cities. Some addresses within city limits might carry additional district taxes on top of this rate.

What are Utah’s sales tax rates by county?

The table below shows the minimum combined rate for several Utah counties. County-level rates reflect the state base plus the county option tax and any countywide district and transit taxes. Rates within city limits will typically run higher.

How do you calculate Utah’s sales tax rate?

To calculate Utah’s sales tax rate, determine where the seller’s business is. Then figure out the combined rate for that location by adding the state base rate to any applicable county, city, transit, or special district rates.

You can use Stripe’s sales tax calculator to find any address’s precise tax rate. Stripe Tax also automates rate determination and calculation at checkout by pulling the correct combined rate based on the customer’s address.

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. In addition, it automatically calculates and collects sales tax, value-added tax (VAT) and goods and services tax (GST) on both physical and digital goods and services – in all US states and in more than 100 countries.

Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard or using our powerful application programming interface (API).

Stripe Tax can help you:

• Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration or add tax collection with the click of a button in the Stripe Dashboard.

• Register to pay tax: Let Stripe manage your global tax registrations and benefit from a simplified process that prefills application details – saving you time and simplifying compliance with local regulations.

• Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.

• Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.

Learn more about Stripe Tax or get started today.