State of Utah Sales Tax The 2016 Utah State Sales Tax

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What is the 2016 Utah Sales Tax Rate?

Utah Sales Tax Rate

5.95%

2016 Utah state sales tax
Exact tax amount may vary for different items

The Utah state sales tax rate is 5.95%, and the average UT sales tax after local surtaxes is 6.68%.

  • Counties and cities can charge an additional local sales tax of up to 2.4%, for a maximum possible combined sales tax of 8.35%
  • Utah has 340 special sales tax jurisdictions with local sales taxes in addition to the state sales tax
  • Utah has a higher state sales tax than 53.8% of states

Counties and cities in Utah are allowed to charge an additional local sales tax on top of the Utah state sales tax. Most local jurisdictions charge a surtax rate that brings the total sales tax to between 5.7% and 8.35%.

While most services are not subject to the sales tax, some services which are involved in "repairing, renovating, or cleaning tangible property" may be subject to the Utah sales tax. The state also collects a special 16.35% sales tax specifically on automobile rentals in the Salt Lake City area.

If you are a Utah business owner, you can learn more about how to collect and file your Utah sales tax return at the 2016 Utah Sales Tax Handbook .

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Utah Sales Tax Exemptions

Utah does not exempt any types of purchase from the state sales tax. Groceries is subject to special sales tax rates under Utah law. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.

Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. Unlike many states, Utah treats both candy and soda as groceries for sales tax purposes. Other items including gasoline, alcohol, and cigarettes are subject to various Utah excise taxes in addition to the sales tax.

In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. The UT sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. Utah's sales tax rates for commonly exempted items are as follows:

Groceries: 3% Clothing: 5.95% Prepared Food: 5.95% Prescription Drugs: 5.95% Non-Prescription Drugs: 5.95%
Utah sales tax for a restaurant meal
$100 Restaurant Dinner
Utah sales tax for groceries
$100 of groceries
Utah sales tax for clothing
$100 in clothes
Utah sales tax for general consumer products
$100 of consumer products
$5.95 sales tax
$105.95 total
$3.00 sales tax
$103.00 total
$5.95 sales tax
$105.95 total
$5.95 sales tax
$105.95 total

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Utah Sales Tax Exemption Certificate

Unlike a Value Added Tax (VAT), the Utah sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Utah Sales Tax Exemption Form to buy these goods tax-free.

Companies or individuals who wish to make a qualifying purchase tax-free must have a Utah state sales tax exemption certificate, which can be obtained from the Utah State Tax Commission . On making an exempt purchase, Exemption Certificate holders may submit a completed Utah Sales Tax Exemption Form to the vendor instead of paying sales tax.

Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full Utah sales tax code) can be downloaded from the Utah State Tax Commission here .

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Utah Sales Tax Calculator

 Sales Tax Calculator
Purchase Details:
$ in zip code Enter the zip code where the purchase was made for local sales tax

Whenever you make a purchase at a licensed Utah retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our Utah sales tax calculator.

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Utah Use Tax [View Main Article]

If you buy goods and are not charged the Utah Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 5.95% sales tax (less any foreign sales tax paid) for these items yourself as the Utah Use Tax.

Your are expected to voluntarily list your liable purchases on a Utah Use Tax Return, which should be attached with payment to your Utah Income Tax Return. Historically, compliance rates with with the Utah Use Tax have been low.

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Utah Local Sales Taxes

Utah does not allow local jurisdictions like cities or counties to collect a local sales tax. The Utah state sales tax of 5.95% is applicable statewide. You can view the sales tax rates for various cities in Utah here.


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