Estimate only - not tax advice. Methodology and sources.
Utah Sales Tax
State + average local combined rate, category exemptions, and how it compares to neighbors.
State rate
4.85%
Average combined (state + local)
7.44%
Utah vs neighboring states
5.44%
6.03%
7.44%
7.62%
7.82%
8.23%
8.43%
WY
ID
UT
NM
CO
NV
AZ
Category exemptions
| Category | Rule | Detail |
|---|---|---|
| Groceries | Reduced rate | 1.75% state grocery tax + local; lowest grocery rate nationwide |
| Clothing | Taxed (full rate) | Everyday apparel and footwear. |
| Prescription drugs | Exempt | Prescribed medications dispensed by a licensed pharmacist. |
Example: $100 purchase
- State sales tax only: $4.85
- Combined (state + average local): $7.44
- Total with combined tax: $107.44
Major cities in Utah
| City | Combined rate | vs state avg |
|---|---|---|
| Salt Lake City | 7.75% | +0.31% |
| West Valley City | 7.35% | -0.09% |
| Provo | 7.35% | -0.09% |
| West Jordan | 7.35% | -0.09% |
| Orem | 7.35% | -0.09% |
Border shopping - vs neighboring states
For larger purchases, driving to a neighbor with lower combined rate can save real money.
Common questions
- What is the sales tax rate in Utah?
- Utah levies a 4.85% state sales tax. With local taxes added, the statewide average combined rate is 7.44%. Actual rate at the register depends on your city and county.
- Does Utah tax groceries?
- Utah applies a reduced rate to groceries. 1.75% state grocery tax + local; lowest grocery rate nationwide
- Does Utah have a sales tax holiday?
- Utah does not run an annual sales tax holiday. For tax-free shopping, consider neighboring states with holidays, or use online retailers based in no-sales-tax states (OR, MT, NH, DE) - though use tax may still apply on out-of-state purchases.
- Who collects sales tax in Utah?
- The Utah Department of Revenue collects state-level sales tax; counties and cities add local rates that are remitted through the same return. Out-of-state sellers shipping to Utah must collect if they exceed economic nexus thresholds (typically $100k in sales or 200 transactions).
Full data sources and formulas: /sources.
Estimate only - not tax advice. Local rates vary by city and county - your actual rate at the register may differ from the state average. Category-specific exemptions (groceries, prescription drugs, clothing) and tax holidays change by year; check the Utah DOR for current rules. All states →
Last reviewed: · Reviewed by kgenots, Editor · editorial policy