Revised August 5, 2008

Utah Sales & Use Tax Quarterly Rate Changes

The following sales tax changes were made effective in the resepective quarters listed below. Follow this link to view a listing of tax rates effective each quarter.

October 1, 2008

Location County/City Code Rate Notes Tax Type
North Salt Lake  06-035  1.00%  *  Municipal Transient Room2
Woods Cross  06-057  1.00%  *  Municipal Transient Room2
Elmo  08-007  6.00%  *  Municipal Energy 
Holladay  18-065  6.00%  *  Municipal Energy 
West Jordan  18-155  6.00%  **  Municipal Energy 
West Jordan  18-155  3.50%  *  Municipal Telecommunications 
Spanish Fork  25-103  1.50%  **  Municipal Telecommunications 
Independence1 26-009  3.50%  *  Municipal Telecommunications 
Independence1 26-009  1.00%  *  Local Option 
Independence1 26-009  1.10%  *  Resort 
Hurricane  27-008  1.00%  *  Municipal Transient Room 
* New Tax
** Rate Increase
1 Newly incorporated town, Wasatch County
2 Tax is collected locally

July 1, 2008

General Changes
  • The tax on grocery food (food and food ingredients) is 3.0% statewide. This includes the state rate of 1.75%, local option rate of 1.0% and county option rate of 0.25%.
  • For sales of residential energy, the combined rate is reduced by 2.65%.
Specific Changes
Location County/City Code Rate Notes Tax Type
Monticello 19-009 0.00% * Resort
Brigham 02-017 0.25% ** Additional Mass Transit
Perry 02-086 0.25% ** Additional Mass Transit
Willard 02-120 0.25% ** Additional Mass Transit
Lewiston 03-036 0.25% ** Mass Transit
Davis County 06-ALL 0.05% ** Supplemental State Sales & Use
Weber County 29-ALL 0.05% ** Supplemental State Sales & Use
* Monticello City no longer imposes the resort community sales and use tax
** New Tax

April 1, 2008

General Changes
  • The state portion of the combined sales and use tax rate is reduced for certain transactions.
  • For sales of food and food ingredients, the combined rate is reduced by 2.00%.
  • The tax on food and food ingredients is 3.0% statewide. This includes the state rate of 1.75%, local option rate of 1.0% and county option rate of 0.25%.
Specific Changes
Location County/City Code Rate Notes Tax Type
Richmond 03-059 0.30% ** Mass Transit
River Heights 03-060 0.30% ** Mass Transit
Cache County 03-ALL 0.25% * County Option for Transportation
Bountiful 06-004 0.10% * Arts & Zoo
Centerville 06-006 0.10% * Arts & Zoo
Blanding 19-002 0.10% * Arts & Zoo
Blanding 19-002 0.25% * Highway
Naples 24-014 0.25% * Highway
Weber County 29-ALL 0.25% * County Option for Transportation
* New Tax
** Rate Increase

January 1, 2008

General Changes
  • The state sales tax rate has been reduced from 4.75% to 4.65%.
  • The tax on food and food ingredients has been reduced to 3.0% statewide. This includes the state rate of 1.75%, local option rate of 1.0% and county option rate of 0.25%.
Specific Changes
Location Cnty/City Code Rate Notes Tax Type
Bryce Canyon
(New city)		 09-003 1.00% * Local Option
Bryce Canyon
(New city)		 09-003 1.10% * Resort Communities
Moab 10-011 1.60% ** Resort Communities
Park City 22-030 1.10% ** Resort Communities
Midway 26-011 1.10% ** Resort Communities
Springdale 27-023 1.60% ** Resort Communities
Emery County 08-ALL 0.25% * County Option
Kane County 13-ALL 0.25% * County Option
Millard County 14-ALL 0.25% * County Option
Utah County 25-ALL 0.30% ** County Option for Highways, Fixed Guideways or Systems for Public Transit
Brigham City 02-017 0.30% ** Mass Transit
Perry 02-086 0.30% ** Mass Transit
Willard 02-120 0.30% ** Mass Transit
Hyrum 03-033 0.30% ** Mass Transit
Logan 03-038 0.30% ** Mass Transit
North Logan 03-049 0.30% ** Mass Transit
Providence 03-056 0.30% ** Mass Transit
Smithfield 03-062 0.30% ** Mass Transit
Nibley 03-098 0.30% ** Mass Transit
Salt Lake County 18-ALL 0.30% ** Mass Transit
Park City 22-030 0.30% ** Mass Transit
Snyderville Basin 22-900 0.30% ** Mass Transit
Erda 23-017 0.30% ** Mass Transit
Grantsville 23-023 0.30% ** Mass Transit
Lakepoint 23-030 0.30% ** Mass Transit
Tooele 23-048 0.30% ** Mass Transit
Lincoln 23-065 0.30% ** Mass Transit
Stansbury Park 23-066 0.30% ** Mass Transit
Price 04-035 0.30% ** Highway Tax
Wellington 04-053 0.30% ** Highway Tax
Roosevelt 07-019 0.30% ** Highway Tax
Green River 08-011 0.30% ** Highway Tax
Moab 10-011 0.30% ** Highway Tax
Brian Head 11-028 0.30% ** Highway Tax
Nephi 12-026 0.30% ** Highway Tax
Ephraim 20-008 0.30% ** Highway Tax
Gunnison 20-014 0.30% ** Highway Tax
Mt. Pleasant 20-024 0.30% ** Highway Tax
Richfield 21-034 0.30% ** Highway Tax
Salina 21-035 0.30% ** Highway Tax
Vernal 24-024 0.30% ** Highway Tax
Heber 26-008 0.30% ** Highway Tax
Midway 26-011 0.30% ** Highway Tax
Hurricane 27-008 0.30% ** Highway Tax
Ivins 27-010 0.30% ** Highway Tax
La Verkin 27-011 0.30% ** Highway Tax
St George 27-020 0.30% ** Highway Tax
Santa Clara 27-021 0.30% ** Highway Tax
Washington City 27-027 0.30% ** Highway Tax
St. George 27-020 1.00% * Municipal Transient Room Tax
Riverdale 29-036 1.00% * Municipal Transient Room Tax
* New Tax
** Rate Increase

October 1, 2007

Location Cnty/City Code Rate Tax Type
Clarkston 03-014 3.50% Municipal Telecommunications License Tax
Enoch 11-005 5.00% Municipal Energy
Cedar Hills 25-123 6.00% Municipal Energy
Uintah County 24-ALL 4.25% Transient Room Tax

July 1, 2007

Location Cnty/City Code Rate Tax Type
East Carbon 04-058 6.00% Municipal Energy
Charleston 26-003 5.00% Municipal Energy
LaVerkin 27-011 6.00% Municipal Energy
Delta 14-010 1.00% Municipal Transient Room
West Jordan 18-155 1.00% Municipal Transient Room
Springville 25-106 1.50% Municipal Transient Room (TC to begin collecting for City)
Emery County 08-ALL 4.25% Transient Room Tax (Tax is collected locally)
Washington County 27-ALL 4.25% Transient Room Tax
Additional Rate Changes
HB 238 reduces the maximum Municipal Telecommunications License Tax rate from 4.0% to 3.5% effective July 1, 2007.
HB 119 reduces the emergency service telephone charge from $0.65 to $0.61 per telephone line and also reduces the statewide unified E-911 service fee from $0.13 to $0.08 per telephone line. The total emergency service telephone fee (including Poison Control) is $0.76 per telephone line.

April 1, 2007

Location Cnty/City Code Rate Tax Type
Price 04-035 0.10% Municipal Arts & Zoo
Utah County 25-ALL 0.25% County Option for Highways, Fixed Guideways or Systems for Public Transit
Salt Lake County 18-ALL 0.25% County Option for Transportation
Mt. Pleasant 20-024 0.25% Highway Tax
Midway 26-011 0.25% Highway Tax
Fielding 02-041 6.00% Municipal Energy
Fielding 02-041 4.00% Municipal Telecom
Ferron 08-009 4.00% Municipal Telecom
Utah County 25-ALL 1.00% Restaurant
Utah County 25-ALL 4.25% TRT (collected locally)
Beaver County 01-ALL 4.25% TRT
Garfield County 09-ALL 4.25% TRT (to begin collecting locally)
Kane County 13-ALL 4.25% TRT
San Juan County 19-ALL 4.25% TRT

January 1, 2007

Location Cnty/City Code Rate Tax Type
Salt Lake City 18-122 $ 0.65 Emergency service telephone
La Verkin 27-011 1.00% Municipality transient room
Cleveland Town 08-004 6.00% Municipal energy
Elsinore Town 21-014 3.00% Municipal energy
Ferron City 08-009 3.00% Municipal energy
Holden Town 14-024 3.00% Municipal energy
Taylorsville 18-142 6.00% Municipal energy
Daniel 26-005 4.00% Municipal telecommunications license tax (newly incorporated town)
Taylorsville 18-142 4.00% Municipal telecommunications license tax
Utah County 25-ALL 0.65% Tourism - Restaurant
Garfield County 09-ALL 4.25% Transient room
Iron County 11-ALL 4.25% Transient room
Tooele County 23-ALL 3.50% Transient room
Wayne County 28-ALL 4.25% Transient room
Weber County 29-ALL 4.10% Transient room
Daniel 26-005 1.00% Local option sales and use (newly incorporated town)
Daggett County 05-ALL 1.00% Rural Hospital

October 1, 2006

  • Midway City, Wasatch County has adopted and imposed the Resort Communities Tax at the rate of 1%
  • North Logan (03-049) has increased its Municipal Energy Sales & Use tax rate to 5.0%
  • Salt Lake County (18-ALL) has repealed its Convention Facilities Transient Room tax.
  • The following counties have increased their Transient Room tax rate to 4.25%:
    • Box Elder (02-ALL)
    • Davis (06-ALL) (collected locally)
    • Salt Lake (18-ALL)
    • Sanpete (20-ALL)
    • Wasatch (26-ALL)

July 1, 2006

  • Herriman (18-060) has imposed the Municipal Telecommunications Franchise tax at a rate of 4.0%.
  • Herriman (18-060) has imposed the Municipal Energy sales and use tax at a rate of 6.0%.

April 1, 2006

  • The following cities and towns have adopted the Zoo, Arts & Park tax at the rate of 0.1%.
    • Cedar City (11-003)
    • Brian Head (11-028)
    • Roosevelt (07-019)
    • Orem (25-083)
    • Redmond (21-033)
    • Salina (21-035)
    • Aurora (21-002)
  • Orangeville (08-016) has imposed the Municipal Telecommunications Franchise tax at a rate of 4.0%.
  • Orangeville (08-016) has increased its Municipal Energy sales and use tax rate to 6.0%.
  • Alpine (25-001) has decreased its Municipal Telecommunications Franchise tax to 2.1%.

January 1, 2006

  • Ogden City (29-027) has imposed the 1.0% municipal transient room tax. This tax will be collected locally.
  • Central Valley (21-007) has imposed the Municipal Telecommunications Franchise tax at a rate of 4.0%.
  • Central Valley (21-007) has imposed the Municipal Energy sales and use tax at a rate of 6.0%.
  • Utah County (25-ALL) has decreased its tourism tax on prepared foods to a rate of 0.7%.
  • Orangeville (08-016) has increased its Municipal Energy sales and use tax rate to 5.0%.

October 1, 2005

  • Salem City (25-096) has increased its Municipal Telecommunication License Tax rate from 2.20% to 4.00%.

July 1, 2005

  • Central Valley (21-007) new city has imposed the 1.0% local option sales and use tax.
  • Fairfield (25-035) new city has imposed the 1.0% local option sales and use tax.
  • Cottonwood Heights (18-020) new city has imposed the 1.0% local option sales and use tax.
  • Rich County (17-ALL) will begin collecting transient room tax locally effective July 1, 2005.
  • Cottonwood Heights (18-020) new city has imposed the 1.0% municipal transient room tax.
  • Layton City (06-030) has increased its municipal energy sales and use tax rate from 4.0% to 6.0%.
  • Salt Lake County (18-ALL) has imposed the additional 1.25% transient room tax for convention facilities.

April 1, 2005

  • Weber County (29-ALL) has imposed the zoo, arts and parks tax at the rate of 1/10%.
  • Tooele City (23-048) has imposed the zoo, arts and parks tax at the rate of 1/10%.
  • Apple Valley (27-002) recently incorporated as a town and has implemeted the local option sales and use tax at a rate of 1.0%.
  • Apple Valley (27-002) has implemeted the municipal energy sales and use tax at a rate of 1.5%.

January 1, 2005

  • Utah County has decreased its tourism tax on prepared foods from 1.0% to 0.9%.
  • Hanksville Town has imposed the Municipal Transient Room tax effective January 1, 2005 at the rate of 1% on taxable rents. (Cnty/City code 28-005)
  • Davis, Duchesne and Emery Counties will begin collecting their transient room tax locally beginning January 1, 2005.

October 1, 2004

The following counties, originally scheduled to begin collecting the transient room tax locally beginning October 1, 2004, have now decided to defer the implementation date to January 1, 2005: Box Elder, Cache, Carbon, Daggett, Duchesne, Emery, Garfield, Iron, Juab, Kane, Piute, Rich, Salt Lake, Sanpete, Sevier, Tooele, Uintah, Washington, and Weber.

  • The City of Milford has increased its municipal energy sales and use tax rate to 6%.
  • Milford City has imposed the Municipal Transient Room tax effective October 1, 2004 at the rate of 1% on taxable rents. (Cnty/City code 01-008).
  • Corinne City has increased its municipal energy sales and use tax rate to 4%.

July 1, 2004

  • Beginning July 1, 2004, Utah County will begin administering the 3.0% transient room tax collections as provided for in Utah Code 59-12-302 (1).
  • Summit County has created the Snyderville Basin Public Transit District (County/City Code 22-900) and has imposed a 0.25% publict transit tax for this district. The district generally includes all of the Park City School District, excluding Park City Municipal Corporation.
  • Alta Town has adopted the additional resort community tax at a rate of .5%. This increases the resort community tax in Alta to an overall rate of 1.5%.
  • The City of South Salt Lake has increased its municipal energy sales and use tax rate to 6%.
  • The resort tax (RR) is now included in the combined sales and use tax rate. This tax will now be reported and paid with the sales and use taxes and not on a separate return.

April 1, 2004

  • Utah County has imposed the tourism tax at the rate of 7.0% on rentals of motor vehicles of less than 30 days.

January 1, 2004

  • Layton City has imposed the Municipal Transient Room tax effective January 1, 2004 at the rate of 1% on taxable rents. (Cnty/City code 06-030)
  • Draper City (Salt Lake County) has annexed a portion of Utah County. The new jurisdiction will be Draper City South. (Cnty/City code 25-029)
  • Park City (Summit County) has annexed a portion of Wasatch County. The new jurisdiction will be Park City East. (Cnty/City code 26-013)

October 1, 2003

  • The Town Option tax for Snowville (02-100) will now be included in the combined sales and use tax rate. The combined sales and use tax rate in Snowville is now 7.00%. This is not a new tax, but rather a change in the method this tax is reported to the Tax Commission.

July 1, 2003

  • Tooele City has imposed the Municipal Transient Room tax effective July 1, 2003 at the rate of 1% on taxable rents. (Cnty/City code 23-048)

April 1, 2003

  • The portion of Green River City located in Grand County has been annexed into Emery County. Affected businesses will begin collecting taxes at rates imposed by Green River and Emery County. Businesses collecting transient room taxes will now remit those taxes to the State Tax Commission, rather than to Grand County.
  • Cache County has adopted and imposed a one tenth of one percent (1/10 of 1%) recreational facilities and botanical, cultural and zoological organizations tax as authorized by Title 59, Chapter 12, Section 701, Utah Code Annotated. The ordinance provides for the performance by the State Tax Commission of all functions incident to the administration, operation, and collection of the tax. The Cache County ordinance shall become effective as of April 1, 2003. The tax is imposed within the incorporated and unincorporated areas of Cache County.

January 1, 2003

There were no changes this quarter.