Utah has a statewide sales tax of 4.85 percent

Utah charges 4.85 percent sales tax on most retail purchases. This is the base rate set by the state. However, your actual tax rate depends on where you shop — cities and counties add their own local taxes on top of the state rate, so the total you pay ranges from 4.85 percent to as high as 8.35 percent depending on your location.

The state collects this tax at the point of sale. When you buy something at a store, the cashier or checkout system calculates the tax based on your location and adds it to your bill. Online purchases follow the same rule: if the seller has a physical presence in Utah (a store, warehouse, or office), they must collect and remit Utah sales tax.

Not everything is taxed. Groceries, prescription medications, and medical equipment are exempt from Utah sales tax. Some services — like haircuts, repairs, and professional services — are also exempt. But clothing, electronics, furniture, and most other goods are taxable.

Key Takeaways

  • Utah's state sales tax is 4.85 percent, but your total rate includes local city and county taxes, which can push the rate to 8.35 percent or higher.
  • Groceries and prescription medications are not subject to sales tax in Utah, but most other retail items are.
  • The tax rate you pay depends on the city or county where the purchase occurs, not where you live.
  • Online sellers must collect Utah sales tax if they have a physical location in the state.

How local taxes change your total rate

Utah cities and counties each set their own local sales tax rates. Salt Lake City adds 1.25 percent on top of the state rate, bringing the total to 6.1 percent. Provo adds 1.1 percent for a total of 5.95 percent. Smaller towns may add less — some add only 0.25 percent — while others add more.

The rate you pay is determined by where the transaction happens, not where you live. If you live in one city but drive to another to shop, you pay that other city's combined rate. This matters most when you cross county lines or shop in a different municipality.

You can find the exact rate for your city or county by searching the Utah State Tax Commission website or calling your local city or county clerk's office. Most retail stores also display the local rate at checkout or on their website.

What is and is not taxed in Utah

Exempt items — not subject to sales tax — include groceries (food for home consumption), prescription medications, medical devices prescribed by a doctor, and certain mobility aids. Diapers and feminine hygiene products are also exempt.

Taxable items include clothing, shoes, electronics, furniture, appliances, books, toys, and most other retail goods. Restaurant meals and prepared foods are taxed. Services like haircuts, car repairs, and plumbing are generally not taxed, but labor charges bundled with taxable goods sometimes are — for example, installation fees on appliances may be taxable depending on how the seller structures the charge.

The line between taxable and exempt can be unclear for some purchases. If you are unsure whether something is taxed, ask the cashier or check your receipt after purchase. The tax should be itemized separately.

Sales tax on online and out-of-state purchases

If you order from an online retailer that has a warehouse, store, or office in Utah, the seller must collect Utah sales tax at checkout. Major retailers like Amazon, Walmart, and Target all have physical operations in Utah and collect the tax.

If you order from a seller with no physical presence in Utah, they are not required to collect Utah sales tax at the time of purchase. However, you are technically responsible for paying use tax — a parallel tax on items you bring into Utah from out of state. In practice, most individual consumers do not report or pay use tax on personal purchases, though it is legally owed.

Marketplace platforms like eBay and Etsy vary: some collect tax on behalf of third-party sellers, and some do not. Check the tax line on your receipt or invoice to see whether tax was collected.

Who collects and where the money goes

Retailers collect sales tax from customers and remit it to the Utah State Tax Commission. The state then distributes the revenue: the state keeps its 4.85 percent share, and cities and counties receive their local portions. This happens monthly or quarterly depending on the retailer's size and filing schedule.

Businesses are responsible for collecting the correct rate based on the customer's location. If a business collects the wrong amount — either too much or too little — the customer can contact the business to request a refund, or contact the Utah State Tax Commission to report an error.

How to verify the tax on your receipt

Your receipt should show the subtotal, the tax amount, and the tax rate applied. Multiply the subtotal by the rate to verify the math is correct. For example, if your subtotal is $100 and the rate is 6.1 percent, the tax should be $6.10.

If the tax shown does not match the rate for your location, the business may have applied the wrong rate. This happens occasionally with online orders shipped to a different address than the billing address, or when a cashier enters the wrong location code. Contact the business with your receipt and ask for a correction.

If you believe a business is consistently charging the wrong rate, you can report it to the Utah State Tax Commission. Include the business name, location, date of purchase, and a copy of your receipt.

Frequently Asked Questions

Do I pay sales tax on groceries in Utah?

No. Food for home consumption — including produce, meat, dairy, bread, and canned goods — is exempt from Utah sales tax. However, prepared foods like deli items, hot foods, and restaurant meals are taxed. If you are unsure whether an item counts as groceries, ask the cashier before checkout.

What is the sales tax rate in Salt Lake City?

The combined rate in Salt Lake City is 6.1 percent: 4.85 percent state plus 1.25 percent local. Rates vary by neighborhood and nearby cities, so if you shop in a different part of the metro area, the rate may differ slightly.

Do I have to pay sales tax on items I order online from out of state?

If the seller has no physical presence in Utah, they are not required to collect sales tax. You are technically responsible for paying use tax on those items, but most individual consumers do not report it. If the seller does have a Utah location, they must collect tax at checkout.

Can I get a refund if a business charged me the wrong sales tax?

Yes. Contact the business with your receipt and explain the error. Most will issue a refund or credit. If the business refuses, you can file a complaint with the Utah State Tax Commission, though recovery for small amounts may not be practical.

Are services like haircuts and repairs subject to sales tax in Utah?

Most services are not taxed in Utah, including haircuts, repairs, and professional services. However, if a service includes taxable materials or goods, the material portion may be taxed. For example, a plumber's labor is not taxed, but parts may be. Ask for an itemized receipt to see what was taxed.