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Utah Sales Tax

On this page you will find handy sales and use tax information about Utah.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Utah that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

4.850% The state has reduced rates for sales of certain types of items.
Range of Local Rates

1% – 7.5%
Local Rates Apply to Use Tax

Yes
Remote Seller Nexus Rules
AFFILIATE NEXUS

7/1/2012
ECONOMIC NEXUS

1/1/2019 – see state notice
MARKETPLACE NEXUS

10/1/2019
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

October 1, 2005 - September 30, 2013

Go to Utah Amnesty Page
AMNESTY INCLUSION PERIODS

All periods prior to date of amnesty application.

TAX TYPES AND CONDITIONS

Business Sales and Seller’s Use Tax under SSTP Program if register under SSTP.
AMNESTY BENEFITS

Waiver of all tax, penalty and interest.

Administration Information
Streamlined Sales Tax Status

Full Member
NUMBER OF TAXING AUTHORITIES

318 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Origin
Sales Tax Return Due Date

Last day of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

Utah Resale Certificate
TYPES OF EXEMPTIONS

Product types of exemptions: Prescription drugs, medical equipment, prosthetic devices, newspapers, textbooks, unassisted cleaning and washing services, database access

 

Entity types of exemptions: U.S. government agencies, state and local government agencies, religious and charitable organizations

 

Utah Exemption Certificate Forms
State Links
State Tax Web Page

Utah State Tax Commission
Rate Look-Up Page

Utah Sales Tax Rate Look-Up
Registration Link

Register for Utah Sales Tax
History & Fun Facts
HISTORY

Utah enacted its sales tax in 1933.

 

Utah amended its sales and use tax laws in 2003 to conform with the Streamlined Sales and Use Tax Agreement.
FUN FACTS
  • There is a special Zoo, Arts & Park (ZAP) program in Salt Lake County that includes a sales tax that amounts to one penny of every $10 purchase.

Utah Decreases State Sales Tax Rate

An omnibus tax reform bill was signed by Utah Governor, Jon Huntsman, Jr., reducing the general state sales tax rate from 4.75% to 4.65%, effective January 1, 2008. In addition, the bill decreases in the sales tax rate for unprepared…

Utah Modifies Legislation Concerning Exemption for Property

Recent Utah legislation changed the taxability for non-residents who purchase property outside of the state and bring it into Utah for personal use. These items are no longer subject to use tax. To apply, the nonresident individual cannot live or…

Utah Manufacturing Exemption Includes Printing Presses

A response letter to a taxpayer’s inquiry stated that the purchase of new printing presses for use in a new facility (as upgrades to the printer’s operations) qualified for the manufacturing exemption from Utah sales and use tax under both…

Utah Exempts Common Carrier Transportation

Effective July, 2006, Utah exempts from sales and use tax any amounts paid for transportation by a common carrier. Common carrier is defined as “a person engaged in the business of transporting passengers, freight, merchandise, or other property for hire…

Utah Leasing and Rental Rules Amended

Utah sales and use tax rules have been amended to clarify certain rules of leases and rentals involving tangible personal property. For example, vendors who rent or lease tangible personal property along with operating personnel must pay sales and use…

Utah Taxability of Defibrillators and Related Services

In response to a taxpayer’s request for tax guidance, a private letter ruling was issued by the Utah State Tax Commission describing the taxability of defibrillators and other related services. If defibrillators and their repair or replacement parts are sold…

Power Plant Expansion Equipment not Exempt in Utah

The purchase of machinery and equipment for an electricity generating power plant was not eligible for exemption under Utah law. The law stated that purchases must meet multiple requirements in order to qualify for exemption, including falling under specific range…

Utah Food Tax Reduced, Definitions Modified

Amendments to definitions and provisions relating to the Utah sales and use tax on food and food ingredients become effective January 1, 2007. While food and food ingredients remain subject to county and local taxes, the state sales and use…

UT Reduces Food Sales Tax Rate

On March 17, 2006, the Governor of Utah signed House Bill 109 (HB 109) into law. Instead of exempting food and food ingredients from Utah sales and use tax as originally planned, the law taxes them at a reduced rate…

Utah SSTP Conformity Repealed

Utah Governor Jon Huntsman, Jr., signed legislation on March 17, 2006, that repeals most of the provisions that would conform state law to the provisions of the Streamlined Sales and Use Tax Agreement. Many of these provisions were scheduled to…

Utah Enacts Exemption for Mailing Lists and Databases.

Effective July 1, 2005, mailing lists and databases used to send direct mail are exempt from Utah sales and use tax. A mailing list or database is defined in Utah as “containing information that includes one or more names or…

Utah Bill Delays SSTP Conforming Legislation.

Utah Governor Jon Huntsman, Jr. recently signed H.B. 107, which delays the effective date of legislation that would enable Utah to conform to the rules set forth under the Streamlined Sales and Use Tax Agreement. Originally set for July 1,…

Utah Rules Revisions of Power-Point Presentations Not Taxable

In a private letter ruling, the State of Utah decided that charges for revisions of power-point presentations were not subject to tax. Even though Power-Point is canned software, the services that the taxpayer was providing were non taxable editing and…

Utah conforming delay goes to Governor.

A special session of the Utah legislature has unanimously passed legislation to delay the full implementation of the state’s conformity with the Streamlined Sales and Use Tax Agreement until July 1, 2005. Governor Walker is expected to sign the legislation…

Utah has created an exemption on sales, leases, or rentals of machinery and equipment primarily used in the production and postproduction of certain media for commercial distribution.

The exemption is allowed when the equipment is used in the production or postproduction of a motion picture, television program, movie made for television, music video, commercial, documentary, or similar media. The exemption does not apply to equipment used for…

Utah limits the taxation of cable and satellite TV services.

Formerly, cable and satellite television services were subject to both state and local sales and use taxes. The Utah Legislature recently announced the Multi-Channel Video or Audio Service Tax Act, which will be effective July 1, 2004. The new law…

Utah window coverings taxable.

Sales and use taxes are applicable to the sale of window coverings, such as draperies, shutters, and blinds, but the separate charge for installation of these items are not taxable. If, after installation, the covering becomes real property then neither…

Utah semiconductor exemption.

Legislation was passed in Utah providing an exemption for sales or leases of semiconductor processing materials, from July 1, 2001 through June 30, 2004. The tax will be phased out completely after June 30, 2004. There are three stages of…

Utah exemption denied to recycler.

A Utah scrap recycling business’s purchase of equipment was not exempt from Utah sales and use tax as qualifying for the state’s manufacturing exemption because their SIC code in the year in question did not match the true business they…

Utah exempts construction materials.

The sale and lease of semiconductor fabricating and processing materials is exempt from sales tax from July 1, 2001 to June 30, 2004. These materials are exempt regardless of whether the materials actually come in contact with the semiconductor or…

In Utah, a graphite fiber manufacturer’s purchase of nitrogen was exempt from Utah sales and use tax.

Although the nitrogen was not used as a fuel to produce heat or energy, it was considered exempt because it was purchased for industrial rather than residential purposes. Without legislative intent to the contrary during the period at issue, a…