Utah Sales Tax: State Rate, Local Rates and How to Charge It Correctly
Utah Sales Tax: State Rate, Local Rates and How to Charge It Correctly
If you sell taxable goods in Utah, you collect sales tax on each taxable sale, you file returns on a schedule the Utah State Tax Commission assigns to you, and you pay what you collected. The process is simple. The hard part is the rate, because Utah sales tax is not one number. It is a state rate plus a local rate that changes from city to city and sometimes from address to address. This guide covers the Utah sales tax rate, the local figures that matter most, how to register, and how to file.
Disclaimer: This is informational content, not legal or tax advice. Rates and filing rules change. Confirm every figure with the Utah State Tax Commission before you charge a customer or file a return. If your situation is complicated, such as sales in several cities, online sales shipped across Utah, or equipment bought without tax, talk to a CPA or attorney who works with Utah businesses.
The Utah sales tax rate in plain terms
The Utah state base rate is 4.85%. Cities, counties and special districts add their own local percentages on top of it. The combined rate you charge depends on where the sale is delivered or where your business is located, so two sales of the same product can carry different rates. Use the Tax Commission rate lookup by address rather than a city name, and use the quarterly combined rate chart as your reference.
On the Tax Commission's combined rate chart effective April 1, 2026, combined rates run from 6.35%, as in Beaver County, to 9.55%, as in Park City. A few special districts charge more, and the MIDA zones reach 10.05%. The figures below come from that April 1, 2026 chart.
| Location | Combined rate (April 1, 2026 chart) |
|---|---|
| Beaver County (lowest listed) | 6.35% |
| St. George | 6.75% |
| Ogden | 7.25% |
| Layton | 7.25% |
| Provo | 7.45% |
| Orem | 7.45% |
| Salt Lake City | 8.45% |
| Moab | 9.35% |
| Park City | 9.55% |
This guide does not yet have verified figures for Lehi, South Jordan, West Jordan, South Salt Lake or the rest of Utah County. If you search for a sales tax rate in those places, read the figure off the current Tax Commission chart for your exact address and do not use a number from an unofficial site. If your city is not in the table, the chart is still the answer.
Keep in mind that the chart is updated every quarter. The April 1, 2026 figures will not stay current forever, so check the newest chart before you set your point-of-sale system. The Q2 2026 combined chart is at files.tax.utah.gov/tax/salestax/rate/26q2combined.pdf, and the Tax Commission's main site is at tax.utah.gov.
Groceries and food
Groceries are taxed at a separate statewide combined food rate of 3.00%, not at the general local rate for the city. Because it is a flat statewide figure, you do not need to look up the local percentage for grocery food. For example, a $100 grocery sale carries $3.00 in tax, for a total of $103.00.
Do not assume that every food item gets the grocery rate. Prepared food, transient room tax and short-term leasing tax are charged on top of or in place of the base figures, depending on the chart. Check the chart for each of those categories before you quote a price.
How to charge the tax correctly
The math is simple: multiply the taxable sale price by the combined rate for the address where the sale is delivered or the business is located. The hard part is getting the right rate in the first place. Use this sequence on every sale:
- Find the rate by address. Use the Tax Commission rate lookup for the delivery address or business location, not the city name alone.
- Apply the combined rate to the taxable price. For example, a $200 sale in Salt Lake City at 8.45% carries $16.90 in tax, for a total of $216.90.
- Show the tax on the invoice or receipt. A separate tax line lets the customer see what they paid and lets you reconcile your returns.
- Record the rate and location for each sale. When you file, your totals should tie to your records. If they do not, you will spend hours finding out why.
- Document any exempt sale. Keep the paperwork that supports a sale you did not tax. A sale without support can look like tax you collected and kept.
Use tax: the other side of the same rule
Use tax covers taxable goods you buy without paying Utah sales tax and then use in Utah. A common case is buying equipment or supplies from an out-of-state seller that did not charge Utah tax. If that happens, you may owe use tax on the purchase. Ask the Tax Commission how use tax applies to your purchases and how to report it, because the answer depends on where the item is used and whether tax was paid elsewhere.
Getting your sales tax license
Utah issues no statewide general business license. The sales tax license is a different thing. It is a tax registration that comes from the Tax Commission, and the Commission requires it for any seller with an established presence in Utah. You apply through TAP, the Tax Commission's online account system, at tap.tax.utah.gov.
Do not confuse the sales tax license with your entity registration. Registering an LLC or corporation with the Utah Division of Corporations and Commercial Code is a registration, not a license, and it does not give you permission to collect sales tax. An LLC files a Certificate of Organization, and the yearly filing is called an annual renewal. Start from the Division at commerce.utah.gov/corporations and file online through the Utah Business Registration System.
How often you file
The Tax Commission sets your filing frequency based on your annual sales tax liability, and it reviews that status every year. Your frequency can change, so check your account after each annual review.
| Annual sales tax liability | Filing frequency | Payment schedule |
|---|---|---|
| Up to $50,000 | Quarterly | Due April 30, July 31, October 31 and January 31 |
| $50,001 to $96,000 | Monthly | Confirm monthly due dates with the Tax Commission |
| Above $96,000 | Monthly | Mandatory electronic funds transfer (EFT) payment |
A missed quarterly date can lead to penalties, so put the four quarterly dates on your calendar the day you register. If you move to monthly filing, confirm the due dates on your account before the first monthly period closes.
City and county business licenses
After you register with the state Division, you still need a business license from the local government. A city or town issues the license for businesses inside its limits. A business outside city limits gets its license from the county. A city license does not transfer from one city to another, so if you move your business across a city line, you need a new license from the new city.
Some professions also need an occupational license from the Division of Professional Licensing (DOPL). If you sell alcohol, the regulator is the Department of Alcoholic Beverage Services (DABS), not the Tax Commission. Confirm which license your trade needs before you open for business.
If you operate under a name other than your legal name, you file an assumed name, also called a DBA or Business Name Registration. Assumed names are filed with the state Division of Corporations and Commercial Code, not with the county. The state fee is $22 to register, with a renewal fee (check the Division's DBA page for the current fee and term).
Common mistakes to avoid
- Charging the state rate only. The 4.85% state rate is the floor, not the amount you collect.
- Using a city name instead of an address. Special districts can change the rate within a single city.
- Relying on an old chart. Quarterly charts replace earlier ones, so check the current chart before each filing.
- Mixing up groceries and prepared food. The 3.00% grocery food rate does not cover every food sale.
- Treating your entity registration as a sales tax license. They are two separate filings with two separate agencies.
- Missing a quarterly due date. Set reminders for April 30, July 31, October 31 and January 31.
Official resources
- Utah State Tax Commission: tax.utah.gov
- Sales tax license application (TAP): tap.tax.utah.gov
- Combined sales tax rate chart, Q2 2026: files.tax.utah.gov/tax/salestax/rate/26q2combined.pdf
- Utah Division of Corporations and Commercial Code: commerce.utah.gov/corporations
- Utah Business Registration System: businessregistration.utah.gov
- Utah Small Business Development Center: utahsbdc.org
- U.S. Small Business Administration, Utah district: sba.gov/district/utah
When to get professional help
For a single-city retail business with one location, the rate lookup, the filing calendar and the steps above will cover most of what you need. For multi-city operations, shipping sales across Utah, a large equipment purchase that may trigger use tax, or a business with a complex entity structure, talk to a CPA or attorney before you file your first return. A few hours of professional review costs far less than correcting a year of wrong rates.