Sales & Use Tax Rates

General Information

This page lists the various sales & use tax rates effective throughout Utah. For more information on sales & use taxes, see Pub 25, Sales and Use Tax General Information and to see other publications view the full list of publications.

The Combined Sales and Use Tax Rates chart shows taxes due on all transactions subject to sales and use tax and includes: State, Local Option, County Option, Mass Transit, Highway, Rural Hospital, Arts & Zoo, Town Option and Resort Taxes, Impacted Communities, and the entire combined rate is due on all taxable transactions in that tax jurisdiction.

The Other Tax Rates & Fees chart shows additional taxes due on certain types of transactions subject to sales and use tax and includes: Transient Room Taxes, Tourism Short-term Leasing Taxes, Off-Highway Vehicle Rental Tax, Tourism Restaurant Tax, E911 Emergency Telephone Fee, Telecommunications Fees, and the Municipal Energy Tax. Any applicable tax or fee for a type of transaction is due in addition to the Combined Sales and Use Tax Rate.

The Simplified Chart combines both charts and displays the total tax rates without showing the individual elements that composed the total rates. Included in this chart is Combined Sales and Use, Grocery Food, Transient Room, Prepared Food (Restaurant), Short Term Leasing, Off-Highway Vehicle, and Resort Exempt.

The Most Recent Sales Tax Rate Changes

Information on recent notices of tax changes are available on the Tax Bulletin Page.

Important Information for Non-Nexus Filers

These rate charts are not intended to be used by non-nexus filers to source out-of-state sales to Utah locations. Retail sales of tangible personal property or taxable services from outside Utah should be sourced to the buyer’s location (the place the buyer receives the service or property), based on the buyer’s ZIP+4. Please use the boundary files found on the Streamlined Sales Tax website for the correct sourcing.

If you do not know the jurisdiction name, you can use the "Look up sales tax rates" feature on the Taxpayer Access Point (TAP). Simply enter the street address or the full nine-digit ZIP code, and TAP will provide your rate and jurisdiction. If you need a full breakdown of the rate components, please use the Look Up Tool or Rate Charts below.

In an effort to improve customer experience and usability of our rate charts, we have launched a new rate look-up tool. This tool will allow you to search for a jurisdiction by county and then city or special service district.

Help Us Improve Our New Rate Look-Up Tool


To ensure our digital services are fully accessible to everyone and compliant with ADA standards, we are transitioning from XLSX templates to CSV files for quarterly rate downloads.
We want to ensure this transition is seamless.


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New Sales Tax Rate Look Up Tool for 2026

2026 Rate Charts

Old Sales Tax Rate Chart

Rate Charts

Effective DateCombined PDFCombined XLSXOther PDFOther XLSXSimple PDFSimple XLSX
2000-01-01Jan 1, 2000pdf
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2005-01-01Jan 1, 2005pdfxlspdfxls
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