Salt Lake City Sales Tax
Utah. Combined state + county + city. Category exemptions and how it compares to neighboring states.
Category exemptions in Utah
What gets taxed and what's exempt — these rules apply across the entire state of Utah, including Salt Lake City.
| 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. |
Sales tax on common amounts
| Purchase | Tax | Total |
|---|---|---|
| $10 | $0.78 | $10.78 |
| $50 | $3.88 | $53.88 |
| $100 | $7.75 | $107.75 |
| $250 | $19.38 | $269.38 |
| $500 | $38.75 | $538.75 |
| $1,000 | $77.50 | $1077.50 |
| $5,000 | $387.50 | $5387.50 |
| $10,000 | $775.00 | $10775.00 |
Border shopping — neighboring states
For larger purchases, driving to a neighboring state with lower sales tax can save real money. Top metro sales tax in each contiguous neighbor of Utah.
| State | Reference city | Rate | vs Salt Lake City | $1,000 savings |
|---|---|---|---|---|
| Utah (current) | Salt Lake City | 7.75% | — | — |
| Wyoming | Casper | 5.00% | -2.75% | $27.50 |
| Idaho | Boise | 6.00% | -1.75% | $17.50 |
| New Mexico | Rio Rancho | 7.63% | -0.13% | $1.25 |
| Arizona | Chandler | 7.80% | +0.05% | — |
| Colorado | Aurora | 8.00% | +0.25% | — |
| Nevada | Reno | 8.27% | +0.52% | — |
Use tax (state where you live) may still apply on out-of-state purchases for items shipped or for registered goods like vehicles. For everyday retail walked across the border, savings are realized at point of sale.
Other cities in Utah
West Valley City has the lowest combined rate in our Utah coverage at 7.35% — that's 0.40% below Salt Lake City ($4.00 less per $1,000 spent).
Common questions
- What is the total sales tax rate in Salt Lake City?
- Salt Lake City, Utah charges a combined sales tax of 7.75%. That's 4.85% state tax plus 2.90% local (county + city + special district) on top.
- Are groceries taxed in Salt Lake City?
- Utah applies a reduced rate to groceries. 1.75% state grocery tax + local; lowest grocery rate nationwide
- Is clothing taxed in Salt Lake City?
- Yes — Utah taxes clothing at the full combined rate of 7.75%.
- How do I save on sales tax when shopping in Salt Lake City?
- Three levers: (1) shop online from a state with no sales tax, (2) buy exempt categories (prescription drugs), (3) drive across the border if a nearby state has a lower rate.
Full data sources and formulas: /sources.
Estimate only — not tax advice. Local sales tax rates change frequently and may include special district levies not modeled here. Verify with the retailer or local taxing authority for large purchases. Category exemption rules and tax holidays change by year — check the Utah Department of Revenue for current rules. Methodology → Utah state rate →
Last reviewed: · Beforeview Editorial · editorial policy