Tax Commission

Federal Information Processing Standards (FIPS) Codes

Effective Date	Composite SER Code	FIPS County	FIPS Place	Jurisdiction Name	Rate
Rates in effect as of October 1, 2026
20190101	01000 01008 01009 01500 01502	1		Beaver County Milford Minersville UIPA Beaver County UIPA Milford	0.015
20250101	02000 02004 02025 02032 02035 02041 02044 02054 02057 02086 02092 02113 02500 02502 02503 02504	3		Box Elder County Bear River Corrine Deweyville Elwood Fielding Garland Honeyville Howell Plymouth Portage Tremonton UIPA Box Elder County UIPA Garland UIPA Tremonton UIPA Willard	0.018
20181001	03000 03001 03014 03017 03041 03047 03053 03076 03081	5		Cache County Amalga Clarkston Cornish Mendon Newton Paradise Wellsville Trenton	0.0215
20160401 20241001 20250101	04000 04040 04058 04500 04300	7		Carbon County Scofield East Carbon UIPA Carbon County MIDA Carbon County	0.015
20241001	05000 05006	9		Daggett County Manila	0.028
20190701	06000 06010 06048 06056 06059 06300 06302	11		Davis County Fruit Heights Sunset West Point Clinton MIDA Davis County MIDA Sunset	0.023
20160401 20260701	07000 07001 07017 07020 07500	13		Duchesne County Altamont Myton Tabiona UIPA Duchesne Co	0.015
20171001 20250701	08000 08001 08003 08004 08007 08008 08009 08012 08016 08500	15		Emery County Castle Dale Clawson Cleveland Elmo Emery City Ferron Huntington Orangeville UIPA Emery County	0.015
20231001	09000 09001 09004 09006 09008	17		Garfield County Antimony Cannonville Hatch Henrieville	0.025
20260401	10000 10005	19		Grand County Castle Valley	0.025
20240701 20260701	11000 11005 11012 11018 11501 11504	21		Iron County Enoch Kanarraville Paragonah UIPA Iron County UIPA Enoch	0.018
20250101	12000 12019 12030 12500 12300	23		Juab County Levan Rocky Ridge Town UIPA Juab County MIDA Juab County	0.018
20231001	13000 13001 13002	25		Kane County Alton Glendale	0.025
20170401 20250101	14000 14023 14024 14026 14028 14030 14034 14037 14500	27		Millard County Hinckley Holden Kanosh Leamington Lynndyl Meadow Oak City UIPA Millard County	0.015
20230401	15000	29		Morgan County	0.0185
20231001	16000 16003 16005 16006 16007	31		Piute County Circleville Junction Kingston Marysvale	0.015
20250701	17000 17002 17005 17010	33		Rich County Laketown Randolph Woodruff	0.018
20250701	18000 18019 18020 18039 18060 18065 18093 18094 18118 18131 18138 18142 18155 18167 18300 18401 18402 18403 18404 18405 18502 18503 18504 18702	35		Salt Lake County Bluffdale Cottonwood Heights Draper Herriman Holladay Midvale Millcreek Riverton Sandy South Jordan Taylorsville West Jordan West Valley City MIDA Salt Lake Co Data Center Copperton Township Emigration Canyon Township Kearns Township Magna Township White City Township UIPA West Valley City UIPA Magna UIPA Salt Lake County Sandy HTRZ	0.026
	18302 18303 18304 18305 18603 18704			MIDA Salt Lake County MIDA Herriman MIDA Bluffdale MIDA Draper Point of the Mt Authority South Jordan HTRZ
20160401 20250101	19000 19300 19500	37		San Juan County MIDA San Juan County UIPA San Juan County	0.015
20160701	20000 20010 20011 20023 20031 20033	39		Sanpete County Fayette Fountain Green Moroni Spring City Wales	0.015
20160401	21000 21001 21007 21014 21018 21025 21038	41		Sevier County Annabella Central Valley Elsinore Glenwood Joseph Sigurd	0.018
20250701	22006 22013 22017 22022 22029	43		Coalville Francis Henefer Kamas Oakley	0.028
20181001 20240401	23000 23020 23046 23050 23052 23056 23301 23303 23500	45		Tooele County Erda City West Stockton Vernon Wendover Rush Valley MIDA Dugway Proving Grounds MIDA Tooele Army Depot UIPA Tooele County	0.04
20200101	24000 24028	47		Uintah County Ballard	0.016
20240101 20260101 20251001	25000 25010 25019 25029 25035 25038 25043 25096 25124 25125 25300 25302 25303 25304 25800 25801 25105 25502 25503	49		Utah County Bluffdale South Cedar Fort Draper City South Fairfield Genola Goshen Salem Elk Ridge Woodland Hills MIDA Utah County Data Center MIDA Utah Co MIDA Bluffdale South MIDA Eagle Mountain ULA Utah County ULA Genola Spring Lake UIPA Cedar Fort UIPA Fairfield	0.025
20250101	26000 26003 26005 26010 26014 26020	51		Wasatch County Charleston Daniel Interlaken Wallsburg Hideout	0.024
20191001	27000 27002 27005 27015	53		Washington County Apple Valley Enterprise New Harmony	0.016
20250701 20260401	28000 28001 28008 28500	55		Wayne County Bicknell Lyman UIPA Wayne County	0.028
20160401 20250101 20260101	29000 29012 29016 29018 29022 29026 29027 29030 29031 29037 29040 29043 29049 29051 29301 29302 29500 29028	57		Weber County Farr West Harrisville Hooper Marriott-Slaterville North Ogden Ogden Plain City Pleasant View Roy South Ogden Uintah Washington Terrace West Haven MIDA Roy MIDA South Ogden UIPA Weber County Ogden Valley	0.026
20250701	18003	35	650	Alta	0.026
20240401	25001	49	540	Alpine	0.001
20150401	25002	49	1310	American Fork	0.001
20090101	21002	41	2740	Aurora	0.001
20090101	1002	1	4060	Beaver City	0.01
20231001	28001	55	5490	Bicknell	0.003
20241001	13010	25	5534	Big Water	0.011
20101001	19002	37	6370	Blanding	0.004
20190701	19004	37	6700	Bluff	0.011
20090101	9002	17	7470	Boulder	0.01
20090101	6004	11	7690	Bountiful	0.001
20131001	11028	21	8020	Brian Head	0.02
20240701	2017	3	8460	Brigham	0.003
20250401	18010	35	8570	Brighton	0.011
20200401	9003	17	8787	Bryce Canyon	0.012
20120401	3900	5	98005	Cache Valley Transit	0.0025
20090101	11003	21	11320	Cedar City	0.001
20180401	25123	49	11440	Cedar Hills	0.001
20130401	20004	39	11870	Centerfield	0.001
20090101	6006	11	11980	Centerville	0.001
20150401	6008	11	13850	Clearfield	0.001
20240401	6059	11	14290	Clinton	0.001
20261001	14010	27	18910	Delta	0.003
20090401	7008	13	20340	Duchesne City	0.001
20241001	5002	9	20780	Dutch John	0.011
20260401	25030	49	20810	Eagle Mountain	0.001
20210401	20008	39	23530	Ephraim	0.004
20220701	23018	45	97051	Erda	0.003
20140101	9005	17	23750	Escalante	0.011
20241001	12009	23	24080	Eureka	0.003
20250401	18602	35	18602	Fairpark Dist	0.01
20180401	20009	39	24630	Fairview	0.004
20150701	6017	11	24740	Farmington	0.001
20250401	14014	27	25510	Fillmore	0.004
20241001	17001	33	27930	Garden City	0.016
20111001	25083	49	57300	Genola	0.001
20230401	23023	45	31120	Grantsville	0.004
20160401	8011	15	31670	Green River	0.019
20130401	20014	39	32660	Gunnison	0.004
20261001	28005	55	33100	Hanksville	0.014
20090101	26008	51	34200	Heber	0.003
20140401	4016	7	34530	Helper	0.001
20261001	27035	53	35300	Hildale	0.0033
20220401	25099	49	35190	Highland	0.001
20250401	29019	57	37060	Huntsville	0.012
20260401	27008	53	37170	Hurricane	0.0063
20090101	3032	5	37390	Hyde Park	0.0025
20090101	3033	5	37500	Hyrum	0.003
20110701	26009	51	37690	Independence	0.011
20090101	27010	53	38710	Ivins	0.003
20210701	13004	25	39920	Kanab	0.011
20220401	6026	11	40360	Kaysville	0.001
20261001	22701	43	22701	Kimball HTRZ	0.014
20241001	21029	41	41680	Koosharem	0.003
20230401	23031	45	97053	Lakepoint City	0.003
20230401	23035	45	98007	Lakepoint Transit	0.003
20260401	27011	53	43440	La Verkin	0.0063
20160401	6030	11	43660	Layton	0.001
20260401	27012	53	44100	Leeds	0.0033
20220401	25066	49	44320	Lehi	0.001
20090101	3036	5	44760	Lewiston	0.0025
20090101	23065	45	44975	Lincoln	0.003
20140401	25070	49	45090	Lindon	0.001
20241001	28007	55	45530	Loa	0.003
20090101	3038	5	45860	Logan	0.003
20221001	20020	39	47730	Manti	0.003
20200401	2069	3	47840	Mantua	0.003
20250401	25073	49	47950	Mapleton	0.001
20130401	20021	39	48720	Mayfield	0.001
20090101	26011	51	49820	Midway	0.014
20250101	25306	49	25306	MIDA American Fork	0.001
20250101	2301	3	2301	MIDA Brigham City	0.003
20250101	11301	21	11301	MIDA Cedar City	0.001
20260701	6301	11	97012	MIDA Clearfield	0.001
20250101	14301	27	14301	MIDA Fillmore	0.004
20230101	26303	51	97203	MIDA GAEC PID	0.011
20220401	26301	51	97020	MIDA Hideout	0.011
20250101	25305	49	25305	MIDA Lehi	0.001
20250101	3301	5	3301	MIDA Logan	0.003
20250101	20301	39	20301	MIDA Manti	0.003
20250101	20302	49	20302	MIDA Mt Pleasant	0.004
20240701	25301	49	97032	MIDA MVP Utah County	0.016
20230101	26302	51	97024	MIDA MWR Hotel	0.011
20250101	21301	49	21301	MIDA Richfield	0.004
20120401	29300	57	97014	MIDA Riverdale	0.002
20250401	18301	51	97033	MIDA Salt Lake City	0.026
20250101	25307	49	25307	MIDA Spanish Fork	0.001
20250101	27301	53	27301	MIDA St George	0.003
20250101	23302	45	23302	MIDA Tooele City	0.004
20220401	26300	51	97022	MIDA Wasatch County	0.011
20090101	3044	5	50370	Millville	0.0025
20210401	10011	19	50700	Moab	0.02
20230701	12024	23	51140	Mona	0.004
20221001	21031	41	51360	Monroe	0.003
20101001	19009	37	51580	Monticello	0.003
20210101	15007	29	51910	Morgan City	0.0025
20220401	20024	39	53010	Mount Pleasant	0.004
20151001	18096	35	53230	Murray	0.002
20160701	24014	47	53560	Naples	0.005
20190401	12026	23	54220	Nephi	0.004
20090101	3098	5	54660	Nibley	0.003
20090101	3049	5	54990	North Logan	0.003
20101001	6035	11	55210	North Salt Lake	0.001
20090101	13007	25	57080	Orderville	0.01
20090101	9011	17	57740	Panguitch	0.01
20130401	22030	43	58070	Park City	0.019
20130401	26013	51	97018	Park City East	0.019
20240401	11019	21	58510	Parowan	0.001
20170401	25085	49	58730	Payson	0.001
20240401	2086	3	59390	Perry	0.003
20190401	25088	49	60930	Pleasant Grove	0.001
20090101	4035	7	62030	Price	0.004
20090101	3056	5	62360	Providence	0.003
20160701	25090	49	62470	Provo	0.001
20090101	21033	41	63240	Redmond	0.001
20110401	21034	41	63570	Richfield	0.004
20090101	3059	5	63680	Richmond	0.003
20090101	3060	5	64120	River Heights	0.003
20090101	29036	57	64010	Riverdale	0.002
20260401	27019	53	64560	Rockville	0.0033
20090101	7019	13	64670	Roosevelt	0.004
20090101	21035	41	65880	Salina	0.004
20250401	18122	35	67000	Salt Lake City	0.01
20260401	18705	35	18705	Salt Lake Central HTRZ	0.01
20250401	18701	35	97066	Salt Lake City HTRZ	0.01
20090101	27021	53	67660	Santa Clara	0.003
20190401	25097	49	67770	Santaquin	0.001
20220701	12050	23	97019	Santaquin South	0.0035
20090101	27020	53	65330	St. George	0.003
20250401	25098	49	67825	Saratoga Springs	0.001
20250101	14040	27	67880	Scipio	0.003
20250401	18601	35	97029	SLC Convention Hotel	0.01
20090101	3062	5	69640	Smithfield	0.003
20090101	2100	3	69970	Snowville	0.01
20260401	22900	43	98043	Snyderville Basin Transit District	0.014
20110101	18139	35	71070	South Salt Lake	0.002
20240401	18703	35	97068	South Salt Lake HTRZ	0.002
20220401	6045	11	71180	South Weber	0.001
20190401	25103	49	71290	Spanish Fork	0.001
20260401	27023	53	71840	Springdale	0.0193
20220401	25106	49	72280	Springville	0.001
20090101	23066	45	72720	Stansbury Park	0.003
20250101	20032	39	72940	Sterling	0.003
20260401	22000	43	22000	Summit County	0.011
20180401	6049	11	74810	Syracuse	0.001
20090101	23048	45	76680	Tooele City	0.004
20261001	27024	53	76900	Toquerville	0.0063
20241001	28010	55	77010	Torrey	0.014
20090101	9015	17	77560	Tropic	0.01
20160401	24024	47	80090	Vernal	0.005
20200401	25117	49	80420	Vineyard	0.001
20240401	25702	49	97070	Vineyard HTRZ	0.001
20260401	27026	53	80530	Virgin	0.0133
20240401	1501	1	97062	UIPA Beaver City	0.01
20260701	19501	37	19501	UIPA Blanding	0.004
20241001	2501	3	97057	UIPA Brigham City	0.003
20260401	11502	21	11502	UIPA Cedar City	0.001
20260401	20501	39	20501	UIPA Ephraim	0.004
20250401	14501	27	14501	UIPA Fillmore	0.004
20240401	23501	45	97055	UIPA Grantsville	0.004
20241001	8501	15	97077	UIPA Green River	0.019
20260401	20502	39	20502	UIPA Gunnison	0.001
20261001	20503	39	20503	UIPA Manti	0.003
20260401	11503	21	11503	UIPA Parowan	0.001
20260701	25505	49	25505	UIPA Payson	0.001
20260401	21501	41	21501	UIPA Richfield	0.004
20260701	7501	13	7501	UIPA Roosevelt	0.004
20260401	21502	41	21502	UIPA Salina	0.004
20241001	18501	35	97025	UIPA Salt Lake City	0.01
20260401	25504	49	25504	UIPA Spanish Fork	0.001
20250701	4501	7	4501	UIPA Wellington	0.003
20240701	25802	49	97073	ULA Lehi	0.001
20240701	25803	49	97074	ULA Lindon	0.001
20240701	25804	49	97075	ULA Provo	0.001
20240701	25805	49	97076	ULA Vineyard	0.001
20090101	27027	53	81960	Washington City	0.0063
20090101	4053	7	82510	Wellington	0.003
20090401	6061	11	82840	West Bountiful	0.001
20240101	2120	3	84710	Willard	0.003
20090401	6057	11	85370	Woods Cross	0.001