Free Utah Sales Tax Calculator
Utah Sales Tax Calculator
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Utah Sales Tax: General Sourcing Rules
| Transaction Type | Source To | Exceptions |
|---|---|---|
| Sales at special events (fairs, swap meets, races, etc.) | Event location | |
| Retail sale of tangible personal property in Utah (including vending machine operators and sellers who sell from mobile inventory) | Seller’s fixed place of business or location where inventory is warehoused | |
| Retail sale of tangible personal property or taxable services when the order is received outside Utah | Buyer’s location (where the buyer receives the service or property) | If the seller sells tangible personal property on the same invoice as the service, the transaction must be sourced to the seller’s fixed place of business |
| Retail sale of taxable services in Utah when seller also sells tangible personal property | Seller’s fixed place of business OR customer’s location (seller’s preference) | Sales at special events (fairs, swap meets, etc.) are sourced to the event location |
| Retail sale of admissions | Location of activity or event | Regardless of where the ticket was purchased |
| Retail sale of prewritten computer software where there is no transfer of a copy of the software to the buyer | See Publication 64 | |
| Retail sale of taxable services in Utah when seller does not sell any tangible personal property | Customer’s location | |
| Retail sale by a ready-mix concrete manufacturer, nonmetallic mineral mining and quarrying operation, and asphalt paving mixture and block manufacturer | Fulfillment location from where the product is dispatched | |
| Lease or rental of tangible personal property (other than motor vehicles, semi-trailers, trailers 10,000 pounds or less, and aircraft) | Location the customer receives the goods or services for down payment and first payment | Subsequent payments are sourced to the location of the item |
| Lease or rental of motor vehicles, semi-trailers, trailers 10,000 pounds or less, and aircraft | Customer’s location (address) for all payments, including down and first payments | If there are no recurring payments, source to the seller’s fixed place of business |
Data Retrieved From: https://tax.utah.gov/
How to Use the Utah Sales Tax Calculator
Calculating Utah sales tax is quick and simple with our interactive Utah Sales Tax Calculator. Follow these steps to get an accurate breakdown of state, county, city, and special tax rates based on your ZIP code or tax region.
Step 1: Enter Your Purchase Amount
Start by entering the total purchase amount in dollars ($). This is the amount before any tax is applied.
Step 2: Choose How to Find Your Tax Rate
You can calculate your Utah sales tax using one of two methods:
- By ZIP Code: Select your Utah ZIP code from the dropdown list.
- By Tax Region: If you know your specific tax jurisdiction, you can choose it from the Tax Region dropdown instead.
Step 3: (Optional) Include Special Tax Rates
Some areas in Utah have additional special tax rates for specific purposes. If applicable, check the “Include Special Rate” box to add these to your total tax calculation.
Step 4: Click "Calculate"
Press the “Calculate” button to see a full breakdown of your sales tax, including:
- State Tax Rate
- County Tax Rate
- City Tax Rate (if applicable)
- Special Rate (if selected)
- Total Tax Amount & Grand Total
Step 5: Review Your Results
The calculator will display:
✔ Total tax percentage for your selected location.
✔ The exact tax amount added to your purchase.
✔ Final total cost after tax.
Need accurate payroll and tax compliance solutions? Learn how TimeTrex can automate payroll tax calculations for your business.
What’s the Difference Between Utah Sales Tax and Use Tax?
When purchasing goods and services in Utah, you may encounter both sales tax and use tax. While these taxes are similar, they apply in different situations.
What Is Sales Tax in Utah?
Sales tax is applied to:
✔ Retail sales and leases of tangible personal property
✔ Products transferred electronically (e.g., digital downloads)
✔ Certain services purchased for storage, use, or consumption in Utah
The seller is responsible for collecting sales tax at the time of purchase and remitting it to the Utah Tax Commission.
What Is Use Tax in Utah?
Use tax applies when sales tax is due but not collected at the time of purchase. This typically happens when:
✔ You buy an item from an out-of-state or online retailer that does not charge Utah sales tax.
✔ You purchase taxable services from a seller who isn’t required to collect Utah sales tax.
If sales tax wasn’t charged, you are responsible for paying use tax directly to the Utah Tax Commission.
How to Report and Pay Use Tax
The process depends on whether you have a Utah Sales and Use Tax License:
🔹 If you have (or are required to have) a Utah Sales and Use Tax License:
🔹 If you do not have a Utah Sales and Use Tax License:
- Report and pay use tax on:
For more details, see Utah Administrative Rule R865-21U-6 on the Utah Tax Commission website.
Need help managing sales and use tax compliance? TimeTrex Software simplifies tax calculations and reporting for businesses across Utah.
Utah Combined Sales Tax Rate
| Tax | Imposed By | Rate | Exemptions |
|---|---|---|---|
| State Sales and Use | State | 4.85% | The state sales tax rate for grocery food is 1.75%, resulting in a total combined rate of 3% throughout Utah. Residential fuel is taxed at 2%. |
| Local Option | County, city, or town | 1.00% | None |
| County Option | County | 0.25% | None |
| Resort/Impacted Communities | City or town | Up to 1.60% | Grocery food sales. Excludes motor vehicles, trailers, snowmobiles, and similar vehicles. |
| Rural Health Care | County, city, or town | Up to 1.00% | Grocery food sales |
| Public Transit | County, city, or town | Up to 0.30% | Grocery food sales |
| Public Transit, Airport Facility, or State Highway Projects | County, city, or town | 0.25% | Grocery food sales |
| Highways | City or town | Up to 0.30% | Grocery food sales |
| Recreational Facilities and Cultural Organizations | County, city, or town | 0.10% | Grocery food sales |
| Town Option | Town | Up to 1.00% | Grocery food sales |
| City or Town Option | City or town | Up to 0.20% | Grocery food sales |
| Mass Transit Fixed Guideway | County | Up to 0.30% | Grocery food sales |
| County Option Transportation | County | Up to 0.25% | Grocery food sales |
| State Correctional Facility Sales and Use Tax | City or town | Up to 0.50% | Grocery food sales. Excludes motor vehicles, trailers, snowmobiles, and similar vehicles. |
| Supplemental State Sales and Use | State | Up to 0.05% | Grocery food sales |
| County of the Second Class Airport, Highway, and Public Transit | County, city, or town | Up to 0.25% | Grocery food sales |
Data Retrieved From: https://tax.utah.gov/
Utah Related Taxes & Fees
| Tax | Imposed By | Rate | Applies To | Discount | Reported On |
|---|---|---|---|---|---|
| State Transient Room | State | 0.32% | Tourist home, hotel, motel, or trailer court rental for less than 30 consecutive days. | 6% | Sales Transient Room Return |
| County Transient Room | County | Up to 4.25% | Tourist home, hotel, motel, or trailer court rental for less than 30 consecutive days. | None | Sales Transient Room Return |
| Municipal Transient Room | City or town | Up to 1.5% | Tourist home, hotel, motel, or trailer court rental for less than 30 consecutive days. Cities and towns may impose an additional transient room tax. | None | Sales Transient Room Return |
| Tourism Transient Room | Salt Lake County | Up to 0.5% | Tourist home, hotel, motel, or trailer court rental for less than 30 consecutive days. | None | Sales Transient Room Return |
| Motor Vehicle Rental | State | 2.50% | Short-term leases and rentals of motor vehicles for less than 30 days, excluding vehicles used for repairs or weighing over 12,001 pounds. | None | Sales Tourism Leasing Return |
| Short-term rentals of Off-highway and Recreational Vehicles | County | Up to 7.0% | Short-term rentals of off-highway and recreational vehicles, including: snowmobiles, motorcycles, and camping trailers. Does not apply to motor vehicles. | 1% | Sales Tourism Leasing Return |
| Restaurant | County | Up to 1.0% | Food, food ingredients, and prepared food sold by a restaurant. | None | Sales Prepared Food Return |
| 911 Emergency Services Charge | State | $0.73 per access line | Local exchange service, switched access line, or VoIP (voice-over-internet protocol). | 1.5% | Emergency Services Telecom |
| Radio Network Charge to Fund Public Safety Communications | State | $0.27 per access line | Local exchange service, switched access line, or VoIP (voice-over-internet protocol). | None | Emergency Services Telecom |
| Unified Statewide 911 Emergency Service Charge | State | $0.25 per access line | Local exchange service, switched access line, or VoIP (voice-over-internet protocol). | 1.5% | Emergency Services Telecom |
| Municipal Telecom License Tax | City or town | Up to 3.5% | Charges for telecommunications services. | None | Municipal Telecom License Tax |
| Prepaid Disposable Phones and Prepaid Disp. Phone Minutes | State | 4.9% of transaction amount | Includes a 3.7% wireless 911 service charge and a 1.2% telecommunications service charge. | 3% | Misc Sales Fees – Charges Ret |
| Waste Tire Fee | State | $1.00 per tire | Applies to new tires with a rim size up to 24½ inches. Exemptions apply for human-propelled devices. | 2.5% | Misc Sales Fees – Charges Ret |
| Electronic Vehicle Charging | State | 12.5% | Sales of electricity by a charging station for electric vehicles or subscriptions. | 6% | Misc Sales Fees – Charges Ret |
| Short-term Leasing | County | Up to 7.0% | Short-term leases and rentals of motor vehicles for less than 30 days. Similar exemptions to motor vehicle rentals. | 1% | Sales Tourism Leasing Return |
| Municipal Energy Sales and Use Tax | City or town | Up to 6.0% | Sales of natural gas and electricity. | 1% | Sales Municipal Energy |
Data Retrieved From: https://tax.utah.gov/
Utah Sales Tax Exemptions
Utah provides various sales tax exemptions for specific entities, uses, and products. Understanding these exemptions can help businesses and consumers ensure they comply with tax regulations while taking advantage of applicable tax savings.
Types of Sales Tax Exemptions
Utah classifies sales tax exemptions into three main categories:
- Entity-Based Exemptions – Based on who is purchasing or selling the product.
- Use-Based Exemptions – Based on how the product is used.
- Product-Based Exemptions – Based on the type of product being purchased.
Entity-Based Exemptions
These exemptions apply when certain organizations or individuals make purchases for qualifying purposes. The buyer must provide an exemption certificate to the seller to qualify.
Who Qualifies for Entity-Based Exemptions?
✅ Government Agencies & Public Institutions
- Purchases made by the U.S. government, Utah state government, and local government agencies.
- Public transit districts purchasing property to install as part of their infrastructure.
- Public schools and universities purchasing construction materials (if installed by the school’s employees).
✅ Nonprofit Organizations & Charitable Institutions
- Religious and charitable organizations (must have a Utah sales tax exemption number).
- Senior citizen centers and local agencies on aging.
✅ Tribal Governments & Members
- Purchases made by federally recognized Native American tribes or tribal members on tribal lands.
✅ Foreign Diplomats
- Purchases made by tax-exempt foreign diplomats, verified via a U.S. Department of State Tax Exemption Card.
✅ Other Exempt Entities
- Airline companies purchasing aircraft-related goods.
- Farmers buying agricultural products (feed, seed, and farm equipment).
- Certain businesses engaged in research and development.
Providing an Exemption Certificate
To claim an exemption, the buyer must provide the seller with one of the following:
- Paper Exemption Certificate: Form TC-721 (Exemption Certificate) or Form TC-721G (Government & School Exemption Certificate).
- Electronic Submission: Must include all required details from the paper form.
⚠️ Important: Sellers must keep exemption certificates in their records for at least 12 months and may use a certificate for future purchases.
Use-Based Exemptions
These exemptions depend on how the purchased item will be used. Buyers must provide documentation to qualify.
Common Use-Based Exemptions
✅ Items Purchased for Resale
- Products bought for resale in their original form or as part of a manufactured product.
✅ Interstate & Out-of-State Sales
- Items purchased in another state, where sales tax was already paid.
- Items shipped out of Utah for use outside the state.
✅ Industrial & Business Use Exemptions
- Electricity, gas, and fuel purchased for industrial or manufacturing use.
- Mining operations and scrap recyclers purchasing materials directly related to production.
- Machinery & equipment used in manufacturing, research, or data center operations.
✅ Short-Term Lodging & Tourism Exemptions
- Certain consumables provided by hotels and lodging providers.
- Boat and aircraft tours meeting specific federal travel guidelines.
Product-Based Exemptions
These exemptions depend on the type of product purchased. No exemption certificate is required for these.
Common Product-Based Exemptions
✅ Medical & Health-Related Items
- Prescription drugs and medical equipment (must be prescribed).
- Mobility-enhancing devices like wheelchairs (requires a prescription).
- Prosthetic devices (except eyeglasses and contact lenses).
✅ Grocery & Food-Related Exemptions
- Certain church and nonprofit food sales.
- Student meal plans at higher education institutions.
- Meals provided at hospitals and nursing homes.
✅ Agricultural & Farming Exemptions
- Livestock feed, seeds, fertilizers, and irrigation equipment.
- Labor & parts for repairing farm equipment.
✅ Utilities & Industrial Materials
- Electricity and fuel used in manufacturing.
- Machinery & equipment used in mining, telecommunications, and research labs.
✅ Media & Publication Exemptions
- Newspaper sales and subscriptions.
- Database access charges (not including digital books or media).
✅ Other Notable Exemptions
- Sales of gold, silver, and platinum bullion (50% or higher purity).
- Room rentals exceeding 30 consecutive days.
- Admissions to higher education athletic events.
- Sales of vehicles intended for exclusive use outside of Utah.
How to Claim a Sales Tax Exemption
To qualify for a sales tax exemption, the buyer must:
- Determine if the purchase qualifies under an entity-based, use-based, or product-based exemption.
- Provide the correct exemption certificate (TC-721, TC-721G, or other applicable forms).
- Ensure documentation is properly maintained by both the buyer and seller.
⚠️ Important: If an exemption is incorrectly claimed, the buyer may be held responsible for paying any unpaid taxes, plus penalties and interest.
Utah Sales Tax Exemption Forms & Additional Resources
Frequently Asked Questions (FAQs) About Utah Sales and Use Taxes
How Do I Get a Sales Tax Number in Utah?
To obtain a Utah Sales & Use Tax License, apply online using the Taxpayer Access Point (TAP).
- Choose “Apply for tax account(s) – TC-69”.
- Complete the business registration process.
- After approval, you will receive your tax license information via email.
- Use your TAP account to file and pay taxes online.
⚠️Note: If you or other business partners have a history of late tax payments, you may be required to pay outstanding liabilities and provide a surety bond before receiving a license.
What Is Nexus and How Does It Affect Sales Tax?
Nexus means a business has a physical or economic presence in Utah, requiring it to collect and remit sales tax. You must collect Utah sales tax if, in the previous or current calendar year, your business has:
✔ More than $100,000 in gross revenue from Utah sales, OR
✔ 200 or more separate sales transactions in Utah.
📌 See Publication 37 for details on business activity and nexus in Utah.
When Are My Sales Tax Returns and Payments Due?
Your filing frequency depends on your previous year’s total tax liability:
| Annual Tax Liability | Filing Frequency | Due Date |
|---|---|---|
| $1,000 or less | Annual | January 31 |
| $1,001 – $50,000 | Quarterly | April 30, July 31, October 31, January 31 |
| $50,001 – $96,000 | Monthly | Last day of the following month |
| $96,001 or more | Monthly with EFT Payments | Last day of the following month |
📝 If the due date falls on a weekend or legal holiday, it moves to the next business day.
Why Did I Receive a Billing Notice If I Had No Sales?
Even if you have no sales, you must still file a return. If you received a notice, you should:
✔ If business is still active but no sales occurred → File a zero return.
✔ If business has closed → File Form TC-69C (Notice of Change for a Tax Account).
✔ If ownership, name, or location has changed → File Form TC-69C.
🚨 Failure to file on time results in penalties and interest. Delays can lead to tax liens.
What Should I Do If I Am Selling My Business?
If you are selling a business in Utah, you must:
✔ File final tax returns within 30 days of the sale.
✔ Close all open tax accounts with the Utah State Tax Commission.
✔ Obtain a Letter of Good Standing showing no outstanding sales tax.
⚠ Tax licenses are NOT transferable. The new owner must apply for a new license.
What Should I Do If I Am Purchasing an Existing Business?
Before purchasing a business, you must:
✔ Apply for a new Utah Sales & Use Tax License (licenses are not transferable).
✔ Obtain a Letter of Good Standing from the seller.
✔ Withhold any unpaid tax from the purchase price and pay it to the Tax Commission within 30 days.
🚨 If the previous owner owes unpaid taxes, you could be held liable if proper steps are not followed.
Are Services Taxable in Utah?
✔ Yes, some services are taxable.
For example, labor charges for repairing, renovating, or cleaning tangible personal property are taxable.
📌 See Publication 25 for details.
What’s the Difference Between Real Property and Tangible Personal Property?
✔ Real Property = Land, buildings, fixtures, and permanent improvements.
✔ Tangible Personal Property = Anything that can be moved, weighed, measured, or touched, including electricity, gas, and software.
📌 See Publication 42 for full definitions.
Is Interstate Commerce Exempt from Utah Sales and Use Tax?
🚚 Interstate sales are not automatically exempt. Sales tax is determined by where the goods are delivered and used.
✔ If the buyer picks up the item in Utah → Sales tax applies.
✔ If the seller ships the item to another state → Sales tax does NOT apply.
✔ If an item is purchased outside Utah but used in Utah → Use tax applies.
How Do I Get a Sales Tax Exemption Number for a Religious or Charitable Institution?
✔ Submit Form TC-160 (Application for Sales Tax Exemption).
✔ Provide IRS documentation proving 501(c)(3) status.
✔ Mail to:
Utah State Tax Commission
Religious and Charitable Section
210 North 1950 West, Salt Lake City, UT 84134
What Is an Exemption Certificate?
An exemption certificate allows a buyer to purchase goods or services without paying sales tax.
✔ Sellers must keep exemption certificates for three years.
Common exemption forms include:
- TC-721 (General Exemption Certificate)
- TC-721G (For Government & Schools)
- TC-721A (For Out-of-State Purchases)
📌 Full list: Utah Sales Tax Exemption Forms
What Is My Utah Sales Tax Rate?
Sales tax rates vary by location. You can:
✔ Use the TAP.
✔ Check the current tax rate chart.
✔ Call 801-297-2200 for assistance.
Are Shipping and Delivery Charges Taxable?
🚚 If separately stated on the invoice, shipping is NOT taxable.
📌 See Utah Code §59-12-102 for details.
Why Didn’t I Receive My Sales Tax Return in the Mail?
📌 As of December 31, 2020, all Utah sales tax returns must be filed electronically. Use Taxpayer Access Point (TAP) to file and pay online.
Can I File Using Substitute Forms?
✔ Yes, but they must be approved by the Utah Tax Commission.
📌 See Substitute Forms Guidelines.
Can I Get a Sales Tax Refund If I Total My Vehicle Shortly After Purchase?
🚗 No, Utah does NOT refund sales tax on totaled vehicles.
Sales tax is a transaction tax, meaning it applies at the point of sale. The condition of the vehicle after purchase does not affect the tax liability.
Where Can I Get More Information?
📌 Utah State Tax Commission Website: tax.utah.gov
📌 Sales & Use Tax Rate Lookup: tap.utah.gov
📌 Utah Taxpayer Access Point (TAP): tap.utah.gov
📌 Call for Assistance: 801-297-2200 or 1-800-662-4335
Need help managing sales tax compliance? TimeTrex Payroll Software automates tax calculations, filings, and reporting for businesses in Utah.
Disclaimer: The content provided on this webpage is for informational purposes only and is not intended to be a substitute for professional advice. While we strive to ensure the accuracy and timeliness of the information presented here, the details may change over time or vary in different jurisdictions. Therefore, we do not guarantee the completeness, reliability, or absolute accuracy of this information. The information on this page should not be used as a basis for making legal, financial, or any other key decisions. We strongly advise consulting with a qualified professional or expert in the relevant field for specific advice, guidance, or services. By using this webpage, you acknowledge that the information is offered “as is” and that we are not liable for any errors, omissions, or inaccuracies in the content, nor for any actions taken based on the information provided. We shall not be held liable for any direct, indirect, incidental, consequential, or punitive damages arising out of your access to, use of, or reliance on any content on this page.
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