The Utah (UT) state sales tax rate is currently 5.95%, including 1.25% local add-on sales taxes levied at the state level. It is 26th-highest in the U.S. Depending on local municipalities, the total tax rate can be as high as 8.7%. The average local rate is 0.83%. The average combined tax rate is 6.78%, ranking 29th in the US.
Local taxes apply to both intra-state and inter-state transactions.
Use tax is a tax on goods and taxable services purchased for use, storage, or other consumption in Utah, and applies only if sales tax was not paid at the time of purchase.
In Utah, grocery food is taxed at 3% statewide. Prescription drugs, durable medical equipment with a prescription, prosthetic devices under prescription, and mobility-enhancing equipment with a prescription are exempt from sales and use tax.
Utah participates in the Streamlined Sales Tax Project (SSTP).