Utah Sales Tax Calculator
The Utah state sales tax rate is 6.100%. Local taxes bring the average combined rate to 7.420% (highest 10.800%). Use the calculator to add tax to a price or work backwards from a receipt total.
Updated 2026-10-03
| State rate | 6.100% |
| Average local rate | 1.320% |
| Average combined rate | 7.420% |
| Highest combined rate | 10.800% |
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Sales tax on common purchases in Utah
| Price | Tax at 7.42% | Total |
|---|---|---|
| $10.00 | $0.74 | $10.74 |
| $50.00 | $3.71 | $53.71 |
| $100.00 | $7.42 | $107.42 |
| $500.00 | $37.10 | $537.10 |
| $1,000.00 | $74.20 | $1,074.20 |
| $25,000.00 | $1,855.00 | $26,855.00 |
Combined sales tax in Utah cities
- Salt Lake City: 8.450%
What makes up Utah’s 6.1% statewide rate
The 6.1% that applies everywhere in Utah is three taxes combined: a 4.85% state sales tax, a 1% local option tax and a 0.25% county option tax. All of them apply in every part of the state, so 6.1% is the lowest general rate you will see on a Utah receipt.
Cities, counties, transit districts, resort communities and other special districts then add their own taxes. These bring the average combined rate to 7.42% and the top rate to 10.8%. Salt Lake City is at 8.45%. The Tax Commission’s own use tax chart lists Salt Lake County at 7.45% and Park City at 9.55%. Rates can change at the start of any quarter.
Grocery food: a flat 3% everywhere
Utah taxes grocery food instead of exempting it, but at a much lower rate than other goods. The state portion on grocery food is 1.75%. With the local and county option taxes added, the total is 3% everywhere in Utah, whatever the city rate. Transit and resort taxes don’t apply to grocery food.
Worked example in Salt Lake City: a $100 shopping trip with $60 of groceries and $40 of paper towels, detergent and other household items. The groceries carry $1.80 at 3%. The household items carry $3.38 at 8.45%. The total tax is $5.18, which is why one rate applied to a mixed receipt won’t match.
Grocery food means food sold to eat or chew for taste or nutrition, and eaten at home. Prepared food, such as hot meals, food heated by the store, food sold with utensils, and most restaurant meals, is taxed at the full rate. Alcohol and tobacco are also taxed at the full rate.
How to find the rate for a Utah address
Rates in Utah are set by location, and they can differ within a single county because of city taxes, transit districts and resort communities. The Tax Commission publishes quarterly rate charts and an address lookup. For use tax, its TC-40 instructions include a chart by city and county. If your city isn’t listed, you use the county rate.
Resort towns are the main reason Utah’s highest rate is 10.8%. Park City and other resort communities charge additional resort taxes on top of the county rate, so the same pair of skis can cost noticeably more in tax at a resort shop than in the valley below.
Use tax on your Utah income tax return
Utah residents who buy taxable items without paying Utah sales tax report the use tax on line 31 of Form TC-40, the state income tax return, using the worksheet in the instructions. You use the rate for where you live, and 3% on grocery food. You can take credit for sales tax paid to another state, but only up to the Utah tax due.
Example: a $1,200 e-bike bought from an out-of-state seller that charged no tax, kept at home in Park City, owes $114.60 of use tax at 9.55%. The same bike in Salt Lake County owes $89.40 at 7.45%.
Utah tax on a $100 purchase, by type and place
The table shows how much the rate on the same $100 can vary in Utah, depending on what you buy and where you use it.
| Purchase | Price | Rate applied | Tax |
|---|---|---|---|
| Grocery food, anywhere in Utah | $100.00 | 3% | $3.00 |
| General goods, statewide minimum | $100.00 | 6.1% | $6.10 |
| General goods, Salt Lake County (use tax chart) | $100.00 | 7.45% | $7.45 |
| General goods, Salt Lake City | $100.00 | 8.45% | $8.45 |
| General goods, Park City (use tax chart) | $100.00 | 9.55% | $9.55 |
| General goods, highest combined rate | $100.00 | 10.8% | $10.80 |
How to calculate tax on a mixed Utah receipt
Utah is one of the few states where a normal supermarket receipt uses two different rates, so calculate it in four steps:
- Split the items into grocery food (unprepared food eaten at home) and everything else: household goods, alcohol, hot food and anything sold with utensils.
- Multiply the grocery total by 3%. This rate is the same in every Utah city and county.
- Look up the general rate for the store’s address (or your address, for a delivery) and multiply the rest of the receipt by it. Salt Lake City’s rate is 8.45%.
- Add the two amounts together. A $80 grocery total and $30 of other items in Salt Lake City come to $2.40 + $2.54 = $4.94 of tax.
Reversing Utah tax and common mistakes
To take the tax out of a fully taxable receipt, divide by 1 plus the local rate. At Salt Lake City’s 8.45%, a $75.00 total is $69.16 of goods and $5.84 of tax. On a grocery-only receipt, divide by 1.03 instead.
- Applying the 7.42% average to grocery food. The grocery rate is always 3%.
- Expecting a back-to-school tax holiday. Utah doesn’t hold one.
- Using the county rate inside a city with its own taxes. Look up the exact address.
Frequently asked questions
What is the sales tax rate in Utah?
6.100% statewide; the population-weighted average combined state and local rate is 7.420%.
How do I calculate sales tax backwards from a total?
Divide the total by 1 plus the tax rate. At 7.42%, a $100 receipt includes $6.91 of tax on a $93.09 price.
How much is the tax on $100 in Utah?
About $7.42 at the average combined rate, for a total of $107.42.
What is the sales tax on groceries in Utah?
3% everywhere in the state: a 1.75% state rate plus the 1% local option and 0.25% county option taxes.
Why is Utah’s state rate shown as 6.1%?
Because the 4.85% state tax, 1% local option tax and 0.25% county option tax apply everywhere, so 6.1% is the lowest combined rate you will pay anywhere in Utah.
Where do I report Utah use tax?
On line 31 of Form TC-40, using the use tax worksheet and rate chart in the instructions.
Does Utah have a sales tax holiday?
No. Clothing, school supplies and computers are taxed at the normal rate all year.
Is restaurant food taxed at 3% in Utah?
No. The 3% rate covers only grocery food. Restaurant meals and other prepared food are taxed at the full local rate.
What is the sales tax rate in Park City, Utah?
The Tax Commission’s use tax rate chart lists Park City at 9.55%, one of the highest rates in the state.
Sources
Figures are taken from official government publications and were last reviewed on 2026-10-03.
- Utah State Tax Commission: Taxpayer Tax Credit (TC-40 instructions)
- Utah State Tax Commission: Publication 14 Withholding Tax Guide
- Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (as of July 1, 2026)
- Utah State Tax Commission – Sales & Use Tax Rates
- Utah State Tax Commission – Grocery Food Sales & Use Tax
- Utah State Tax Commission – TC-40 instructions: Use Tax (line 31) and Use Tax Rate Chart
- Wyoming Legislature LSO – Sales Tax: National and Regional Comparisons (May 2024)