Sales & Use Tax Rates

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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 other publications found here.

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, Mass Transit, Rural Hospital, Arts & Zoo, Highway, County Option, Town Option and Resort taxes. 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, 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.

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 on Non-Nexus Sellers for the correct sourcing.

Rate Charts

DateEffective DateCombinedCombinedOtherOtherSimpleSimple
2000-01-01Jan 1, 2000pdf
2000-04-01Apr 1, 2000pdf
2000-07-01Jul 1, 2000pdf
2000-10-01Oct 1, 2000pdf
2001-01-01Jan 1, 2001pdf
2001-04-01Apr 1, 2001pdfxls
2001-07-01Jul 1, 2001pdfxls
2001-10-01Oct 1, 2001pdfxls
2002-01-01Jan 1, 2002pdfxls
2002-04-01Apr 1, 2002pdfxls
2002-07-01Jul 1, 2002pdfxls
2002-10-01Oct 1, 2002pdfxls
2003-01-01Jan 1, 2003pdfxls
2003-04-01Apr 1, 2003pdfxls
2003-07-01Jul 1, 2003pdfxls
2003-10-01Oct 1, 2003pdfxls
2004-01-01Jan 1, 2004pdfxls
2004-04-01Apr 1, 2004pdfxls
2004-07-01Jul 1, 2004pdfxls
2004-10-01Oct 1, 2004pdfxls
2005-01-01Jan 1, 2005pdfxlspdfxls
2005-04-01Apr 1, 2005pdfxlspdfxls
2005-07-01Jul 1, 2005pdfxlspdfxls
2005-10-01Oct 1, 2005pdfxlspdfxls
2006-01-01Jan 1, 2006pdfxlspdfxls
2006-04-01Apr 1, 2006pdfxlspdfxls
2006-07-01Jul 1, 2006pdfxlspdfxls
2006-10-01Oct 1, 2006pdfxlspdfxls
2007-01-01Jan 1, 2007pdfxlspdfxls
2007-04-01Apr 1, 2007pdfxlspdfxls
2007-07-01Jul 1, 2007pdfxlspdfxls
2007-10-01Oct 1, 2007pdfxlspdfxls
2008-01-01Jan 1, 2008pdfxlspdfxls
2008-04-01Apr 1, 2008pdfxlspdfxls
2008-07-01Jul 1, 2008pdfxlspdfxls
2008-10-01Oct 1, 2008pdfxlspdfxls
2009-01-01Jan 1, 2009pdfxlspdfxls
2009-04-01Apr 1, 2009pdfxlspdfxlspdfxls
2009-07-01Jul 1, 2009pdfxlspdfxlspdfxls
2009-10-01Oct 1, 2009pdfxlspdfxlspdfxls
2010-01-01Jan 1, 2010pdfxlspdfxlspdfxls
2010-04-01Apr 1, 2010pdfxlspdfxlspdfxls
2010-07-01Jul 1, 2010pdfxlspdfxlspdfxls
2010-10-01Oct 1, 2010pdfxlspdfxlspdfxls
2011-01-01Jan 1, 2011pdfxlspdfxlspdfxls
2011-04-01Apr 1, 2011pdfxlspdfxlspdfxls
2011-07-01Jul 1, 2011pdfxlspdfxlspdfxls
2011-10-01Oct 1, 2011pdfxlspdfxlspdfxls
2012-01-01Jan 1, 2012pdfxlspdfxlspdfxls
2012-04-01Apr 1, 2012pdfxlspdfxlspdfxls
2012-07-01Jul 1, 2012pdfxlspdfxlspdfxls
2012-10-01Oct 1, 2012pdfxlspdfxlspdfxls
2013-01-01Jan 1, 2013pdfxlspdfxlspdfxls
2013-04-01Apr 1, 2013pdfxlspdfxlspdfxls
2013-07-01Jul 1, 2013pdfxlspdfxlspdfxls
2013-10-01Oct 1, 2013pdfxlspdfxlspdfxls
2014-01-01Jan 1, 2014pdfxlspdfxlspdfxls
2014-04-01Apr 1, 2014pdfxlspdfxlspdfxls
2014-07-01Jul 1, 2014pdfxlspdfxlspdfxls
2014-10-01Oct 1, 2014pdfxlspdfxlspdfxls
2015-01-01Jan 1, 2015pdfxlspdfxlspdfxls
2015-04-01Apr 1, 2015pdfxlspdfxlspdfxls
2015-07-01Jul 1, 2015pdfxlspdfxlspdfxls
2015-10-01Oct 1, 2015pdfxlspdfxlspdfxls
2016-01-01Jan 1, 2016pdfxlspdfxlspdfxls
2016-04-01Apr 1, 2016pdfxlspdfxlspdfxls
2016-07-01Jul 1, 2016pdfxlspdfxlspdfxls
2016-10-01Oct 1, 2016pdfxls  pdf xlspdf  xls
2017-01-01Jan 1, 2017pdfxlspdfxlspdfxls
2017-04-01Apr 1, 2017pdfxlspdfxlspdfxls
2017-07-01Jul 1, 2017pdfxlspdfxlspdfxls
2017-10-01Oct 1, 2017pdfxlspdfxlspdfxls
2018-01-01Jan 1, 2018pdfxlspdfxlspdfxls
2018-04-01Apr 1, 2018pdfxlspdfxlspdfxls
2018-07-01Jul 1, 2018pdfxlspdfxlspdfxls
2018-10-01Oct 1, 2018pdfxlspdfxlspdfxls
2019-01-01Jan 1, 2019pdfxlspdfxlspdfxls
2019-04-01Apr 1, 2019pdfxlspdfxlspdfxls
2019-07-01Jul 1, 2019pdfxlspdfxlspdfxls
2019-10-01Oct 1, 2019pdfxlsxpdfxlsxpdfxlsx
2020-01-01Jan 1, 2020pdfxlsxpdfxlsxpdfxlsx
2020-04-01Apr 1, 2020pdfxlsxpdfxlsxpdfxlsx
2020-07-01Jul 1, 2020pdfxlsxpdfxlsxpdfxlsx
2020-10-01Oct 1, 2020pdfxlsxpdfxlsxpdfxlsx

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!