Effective July 1, 2026, Utah has enacted a state sales tax exemption for sales of food and food ingredients or prepared food sold by a home cook, including home food products sold at a direct-to-sale farmers market or direct-to-sale location.
Per the legislation, “home cook” means an individual who prepares food and food ingredients or prepared food exclusively in a private, noncommercial home kitchen.
Note that this newly enacted exemption applies specifically to home cooks. Sales of food and food ingredients are generally taxable at a reduced state rate of 1.75% in Utah with local rates also applying. Sales of prepared food are generally taxable in Utah. (Ch. 433 (S.B. 217), Laws 2026, effective July 1, 2026)