Utah Sales Tax

Utah Sales Tax Guide (2026)

The 4.85% everyone calls Utah’s state rate is two separate taxes, and a further 1.25% applies in every jurisdiction before any district tax is added.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: Utah Tax Commission & Utah Code
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Quick Facts

Sales Tax at a Glance

State rate
4.85% [1]
State components
4.70% plus 0.15% [1]
Mandatory local layer
1.25% everywhere [2]
Grocery rate
3% flat statewide [3]
Economic nexus
$100k, no transaction test [4]
Transaction test ended
Jul 1, 2025 [4]
SaaS
Taxable [5]
In-state sourcing
Origin-based [2]
Seller discount
1.31%, monthly filers [2]
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Utah’s rate is built from layers, not from a state figure plus a local one

The state portion is a 4.70% sales and use tax plus a 0.15% Medicaid expansion tax. Beneath it a 1.00% local tax and a 0.25% county option tax apply in every jurisdiction, before any district tax.[1]

4.70% state sales & use tax 0.15% state Medicaid expansion 1.00% local sales & use tax 0.25% county option tax Transit, highway & hospital districts on top Around thirty optional columns in total
Groceries swap layers rather than getting a discount. A 1.75% state food rate replaces the 4.70% and 0.15% components while the 1.25% local layer stays, producing a flat 3% everywhere with no local variation at all.[3]
Estimate

Utah sales tax calculator

Utah · state rate 4.85%
In-state sellers charge the rate at their own business location.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only. District taxes vary by address and the Commission republishes rates every quarter, so confirm the figure for the applicable location.[6] Talk to CrownGlobe about rate mapping.

Rates & Registration

Utah Sales Tax Rates, Nexus & the layer structure

How a Utah rate is assembled

State sales & use tax4.70%
State Medicaid expansion tax0.15%
Local sales & use tax1.00%
County option sales tax0.25%
State food tax, replacing the first two1.75%

Roughly thirty further optional columns exist for transit, highway, hospital, cultural, town option, resort and revitalisation taxes, each with its own statute and imposing body.[6]

Who must register

Either trigger applies: economic nexus at more than $100,000 in gross revenue from Utah sales in the previous or current calendar year, or any physical presence. The separate 200-transaction test ceased to apply on 1 July 2025.[4]

Utah sources in two directions at once: a seller with a fixed Utah place of business charges the rate at that location, while a remote seller charges the buyer’s rate. One business with both a storefront and out-of-state fulfilment applies both rules.[2]

Compliance

Sales Tax Registration and Filing

Register through the Tax Commission before making taxable sales.

How to register

  • Confirm nexus→
  • Taxpayer Access Point registration→
  • Sales tax licence issued→
  • Map rate layers by location→
  • File electronically

All Utah sales tax returns must be filed electronically, and monthly filers may claim a seller discount that quarterly filers cannot.[2]

Filing & due dates

FrequencyAnnual liabilityDue
Quarterly$50,000 or lessLast day after quarter
Monthly$50,001 to $96,000Last day of next month
Monthly with EFT$96,001 or moreLast day of next month

Late filing and late payment penalties are separate and can both apply, tiered at the greater of $20 or 2%, 5% or 10% depending on how late the return or payment is.[7]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Utah taxes tangible goods, prewritten software however delivered, electronically transferred products and repair labour, and applies a reduced rate rather than an exemption to food.[1]

Generally taxable

  • Retail sales & leases of goodsUtah Code 59-12-103
  • Prewritten software, incl. remote accessPublication 64
  • Products transferred electronicallyUtah Code 59-12-103
  • Repair, cleaning & renovation labourUtah Code 59-12-103
  • Prepared food & mealsFull combined rate
  • Admissions & recreation feesUtah Code 59-12-103

Exempt or reduced rate

  • Unprepared grocery foodReduced 3% total rate
  • Prescription drugs & prescribed equipmentUtah Code 59-12-104
  • Custom computer softwarePublication 64
  • Purchases for resaleUtah Code 59-12-104
  • Agricultural machinery & suppliesUtah Code 59-12-104
  • Interstate sales delivered elsewhereUtah Code 59-12-104
Worth flagging: from 1 January 2026 grocery stores, convenience stores and petrol stations came within the restaurant and customised food tax, so an item sold at a grocery store is no longer automatically on the 3% track.[8]
Reference

Glossary of key terms

State Medicaid expansion tax
A 0.15% state-level component shown separately from the 4.70% rate, together making the quoted 4.85%.
Mandatory local layer
The 1.00% local tax and 0.25% county option tax levied in every Utah jurisdiction.
State food tax
The 1.75% rate that replaces the two state components on grocery food, giving a flat 3% statewide.
Origin sourcing
Charging tax at the seller’s fixed place of business; Utah applies it to in-state dealers but not to remote sellers.
Seller discount
A 1.31% retention of combined tax collected, available only to monthly filers and lost on a late or short payment.
Combined rate
The single rate at a Utah location: state components plus the mandatory local layer plus every applicable district tax.
FAQ

Sales Tax FAQs

The state portion is 4.85%, itself made up of a 4.70% sales and use tax and a 0.15% Medicaid expansion tax. A 1.00% local tax and 0.25% county option tax apply in every jurisdiction, and district taxes stack on top, so no Utah address charges only the state rate.

Yes, at a reduced flat 3% combined rate statewide. A 1.75% state food rate replaces the two state components while the 1.25% mandatory local layer stays, so the grocery rate is identical everywhere and never varies by district.

Yes. Utah taxes prewritten software regardless of delivery method, and licence fees for remotely accessed prewritten software are taxable where the software is used in Utah. Custom software written for a specific customer is not taxable.

Both, depending on the seller. A retail sale by a seller with a fixed Utah place of business is sourced to that business location whether or not goods are delivered. A remote seller with no fixed Utah location sources to the buyer.

More than $100,000 in gross revenue from Utah sales in the previous or current calendar year. The separate 200-transaction test ceased to apply on 1 July 2025, so any guidance still listing it is out of date.

Monthly filers may retain 1.31% of the combined sales tax collected. Quarterly filers do not qualify, and the discount is forfeited if the monthly return is filed late or the tax underpaid, which is why some businesses just over the threshold move to monthly filing deliberately.

Verification

Sources & methodology

  1. Utah Tax Commission – Sales & Use Tax
  2. Utah – Publication 25 Sales & Use Tax
  3. Utah Tax Commission – Grocery Food Rate
  4. Utah Tax Commission – Remote Sellers
  5. Utah – Publication 64 Computer Services
  6. Utah Tax Commission – Sales Tax Rates
  7. Utah – Publication 58 Interest & Penalties
  8. Utah Tax Commission – Tax Bulletins
  9. Utah Tax Commission – Quarterly Rate Changes
  10. Utah – Rate Component Code References
  11. Utah Tax Commission – Sales Tax Rate Cards
  12. Utah Tax Commission – Sales & Use Tax FAQ
  13. Utah Code – Title 59 Chapter 12
  14. Utah – Publication 25 (web version)
Methodology: Every rate component is taken from the Utah State Tax Commission’s publications or the Utah Code directly. Address-level combined rates are not reproduced here because Utah republishes them quarterly and a stale table is worse than none.
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