Tax Commission
Tax Bulletins
Tax Bulletins contain information about certain tax and tax rate changes. They are kept on this site for about three years. You can find information from older bulletins at Sales Tax Rates, in Tax Publications, and elsewhere on our site.
Changes in Utah laws or Tax Commission rules may supersede this Tax Bulletin.
QUESTIONS...
| Bulletin Number | Effective Date | Re: | Information | Filing Requirements |
|---|---|---|---|---|
Tax Bulletin 1-26 | Effective Date: April 1, 2026 | Re: Koosharem Imposes Municipality Transient Room Tax | UCA §59-12-352 allows a municipality to impose a transient room tax of up to 1 percent on amounts charged by lodging providers for the use of short-term (less than 30 consecutive days) public accommodations.
Koosharem (Sevier County) will impose the municipality transient room tax at 1 percent starting April 1, 2026. This will raise the total transient room tax in Koosharem to 6.57 percent. Those providing short-term public accommodations in Koosharem must collect this new rate in addition to other state and local taxes. | Filing RequirementsReport and pay transient room tax on your Transient Room Tax Return, form TC-62T, starting with the following periods:
Find all tax rates and quarterly rate changes at Filing Requirements. |
Tax Bulletin 2-26 | Effective Date: April 1, 2026 | Re: Koosharem Imposes Municipal Energy Sales and Use Tax | UCA §10-1-304 allows cities and certain special districts to impose a municipal energy sales and use tax of up to 6 percent of the delivered value on the sale or use of taxable energy.
Koosharem (Sevier County) will impose the municipal energy sales and use tax at 6 percent starting April 1, 2026. | Filing RequirementsReport and pay this tax according to UCA §10-1-307. Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 3-26 | Effective Date: April 1, 2026 | Re: New Sales Tax Locations | New Inland Port LocationsEffective April 1, 2026, nine Inland Port sales tax locations will be created: Inland Port, Golden Spike - Willard (location code 02-504); Inland Port, Iron Springs - Cedar CIty (location code 11-502); Inland Port, Iron Springs - Parowan (location code 11-503); Inland Port, Skyline Corridor - Ephraim (location code 20-501); Inland Port, Skyline Corridor - Gunnison (location code 20-502); Inland Port, Skyline Corridor - Richfield (location code 21-501); Inland Port, Skyline Corridor - Salina (location code 21-502); Inland Port, Skyline Corridor - Wayne County (location code 28-500); and Inland Port, Verk Industrial Park - Spanish Fork (location code 25-504). Existing sales tax outlets within these boundaries have been closed and reopened with the new location code. Businesses will receive a new outlet number and sales tax license. Sales and use tax rates will remain the same. Get tax rates at tax.utah.gov/sales. New MIDA LocationEffective April 1, 2026, a new Military Installation Development Authority sales tax location will be created in Tooele County: MIDA Tooele Army Depot (location code 23-303). Existing sales tax outlets within these boundaries have been closed and reopened with the new location code. Businesses will receive a new outlet number and sales tax license. Sales and use tax rates will remain the same. Get tax rates at tax.utah.gov/sales. New Housing and Transit Reinvestment Zone Tax LocationEffective April 1, 2026, a new Housing and Transit Reinvestment Zone sales tax location will be created in Salt Lake County: Salt Lake Central HTRZ (location code 18-705). Existing sales tax outlets within these boundaries have been closed and reopened with the new location code. Businesses will receive a new outlet number and sales tax license. Sales and use tax rates will remain the same. Get tax rates at tax.utah.gov/sales. | Filing RequirementsReport and pay sales tax for these locations on your Sales and Use Tax Return starting with the following periods:
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Tax Bulletin 4-26 | Effective Date: April 1, 2026 | Re: Sales Tax Rate Changes | Grand County Imposes Rural County Health Care Facilities TaxUCA §59-12-802 allows a county option sales and use tax of up to 1 percent to fund health care facilities. Grand County will impose this tax county-wide at 1 percent starting April 1, 2026. The 1 percent increase will raise the combined sales tax rate in all locations within Grand County. Eagle Mountain Jurisdictions Impose Botanical, Cultural, Recreational and Zoological TaxUCA §59-12-1402 allows a city or town to impose a botanical, cultural, recreational and zoological organizations or facilities tax of 0.1 percent on taxable sales. Eagle Mountain (Utah County) and MIDA National Guard - Eagle Mountain (Utah County) will impose the botanical, cultural, recreational and zoological tax starting April 1, 2026. The new combined sales tax rate in Eagle Mountain and in MIDA NG - Eagle Mountain will be 7.45 percent. Seven Cities in Washington County Impose Emergency Services TaxUCA §59-12-2402 allows a qualifying political subdivison to impose an emergency services tax of up to 1 percent on taxable sales. Hurricane, La Verkin, Leeds, Rockville, Springdale, Toquerville and Virgin will impose the emergency services tax at 0.33 percent starting April 1, 2026. The new combined sales tax rate in Hurricane and La Verkin will be 7.08 percent; the new combined sales tax rate in Leeds, Rockville and Toquerville will be 6.78 percent; the new combined sales tax rate in Springdale will be 8.38 percent; and the new combined sales tax rate in Virgin will be 7.78 percent. Snyderville Basin Transit District and Unincorporated Summit County Impose Resort Communities TaxUCA §59-12-401 allows cities, towns, and certain authorities or counties to impose a resort communities tax of up to 1.1 percent on taxable sales. Snyderville Basin Transit District will begin imposing the resort communities tax on April 1, 2026, along with Summit County in unincorporated areas. Sellers must collect 1.1 percent resort communities tax on all taxable sales in Snyderville Basin Transit District and in unincorporated Summit County starting on that date. This will raise the combined sales and use tax rate in Snyderville Basin Transit District to 9.05 percent and in unincorporated Summit County to 8.75 percent.
ExemptionsCertain sales are exempt from the resort communities tax:
*NOTE: Charges for repairs to motor vehicles, aircraft, watercraft, modular homes, manufactured homes and mobile homes are NOT exempt from the resort communities tax. | Filing RequirementsReport and pay sales and use taxes at the new rates on your Sales and Use Tax Return. Start paying the new rates with the following periods:
Get the tax rate for each location on our website at tax.utah.gov/sales. |
Tax Bulletin 15-25 | Effective Date: Jan. 1, 2026 | Re: 2026 Fuel Tax Rates | Fuel Tax Rate Decreases for Motor Fuel and Special FuelUtah Code §59-13-201 sets the motor fuel and special fuel tax rate at 14.2 percent of the statewide average motor fuel rack price for the previous three fiscal years. Following this method, motor fuel and special fuel tax rates will decrease by 0.6 cents for 2026. The following tax rates will be effective for fuels sold, used or received for use in Utah:
Fuel Tax Rate Increases for CNG, LNG and Hydrogen for Motor VehiclesUtah Code §59-13-301 provides that the fuel tax rate for compressed natural gas (CNG), liquefied natural gas (LNG) and hydrogen used to power motor vehicles is adjusted annually to account for inflation, as calculated by the Consumer Price Index. Beginning Jan. 1, 2026, the following tax rates will be effective for fuels sold, used or received for use in Utah:
| Filing Requirements:Report and pay these taxes on form TC-109, Motor Fuel Tax Return. For more information about Utah fuel taxes, see Publication 66, Fuel Tax General Information, online at tax.utah.gov/forms. |
Tax Bulletin 16-25 | Effective Date: Oct. 1, 2025 | Re: Multiple Locations Impose Municipal Energy Sales and Use Tax | UCA §10-1-304 allows cities and certain special districts to impose a municipal energy sales and use tax of up to 6 percent of the delivered value on the sale or use of taxable
energy.
The following 25 locations will impose the municipal energy sales and use tax at 6 percent starting Oct. 1, 2025:
| Filing RequirementsReport and pay this tax according to UCA §10-1-307.Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 17-25 | Effective Date: Jan. 1, 2026 | Re: Restaurant Tax Changes | The 2025 Utah Legislature passed SB 91, applying the restaurant tax to sales of “customized food.”
Customized food is any food you prepare or heat at the request of a customer for on-site or immediate consumption. Note: A customer request does not include simply asking for a certain quantity. | How to ReportContinue to report restaurant tax sales on TC-62F, Restaurant Tax Return. |
Tax Bulletin 18-25 | Effective Date: Jan. 1, 2026 | Re: Grocery Stores, Convenience Stores and Gas Stations Subject to Restaurant and Customized Food Tax | The 2025 Utah Legislature passed SB 91, applying the restaurant and customized food tax to certain sales by grocery stores, convenience stores and gas stations, effective Jan. 1, 2026. This tax is currently imposed by all counties in Utah and is in addition to sales tax. Find the tax rate for your location on our website at tax.utah.gov/sales. Sales Subject to the TaxThe restaurant and customized food tax will apply to your sales of “customized food,” which is any food you prepare or heat at the request of a customer for on-site or immediate consumption. Note: A customer request does not include simply asking for a certain quantity. | How to ReportYou must report this tax on TC-62F, Restaurant Tax Return. If you do not currently file a Restaurant Tax Return, complete and submit form TC-69C, Notice of Change for a Business and/or Tax Account. In box A7 (Other business change), enter “Add customized food tax.” The Restaurant Tax Return is due at the same time as your Sales and Use Tax Return. More InformationFind more information about the restaurant and customized food tax in Publication 25 and Publication 55 at tax.utah.gov. |
Tax Bulletin 19-25 | Effective Date: Jan. 1, 2026 | Re: Sales Tax Rate Changes | Botanical, Cultural, Recreational and Zoological Tax Expires in MonticelloMonticello (San Juan County) has not renewed the botanical, cultural, recreational and zoological tax (UCA §59-12-1402). Therefore, effective Jan. 1, 2026, the combined sales tax rate in Monticello will decrease by 0.1 percent. The new combined sales tax rate in Monticello will be 6.65 percent. Big Water and Torrey Impose Resort Communities TaxUCA §59-12-401 allows cities to impose a resort communities tax of up to 1.1 percent on taxable sales. Big Water (Kane County) and Torrey (Wayne County) will begin imposing the resort communities tax on Jan. 1, 2026. Sellers must collect 1.1 percent resort communities tax on all taxable sales in Big Water and Torrey starting on that date. This will raise the combined sales and use tax rate in Big Water to 8.45 percent and in Torrey to 9.05 percent.
ExemptionsCertain sales are exempt from the resort communities tax:
| Filing RequirementsReport and pay sales and use taxes at the new rates on your Sales and Use Tax Return. Start paying the new rates with the following periods:
Get the tax rate for each location on our website at tax.utah.gov/sales. |
Tax Bulletin 20-25 | Effective Date: Jan. 1, 2026 | Re: Emigration Canyon Township Imposes Municipal Telecommunications License Tax | UCA §10-1-403 allows cities to impose a municipal telecommunications license tax of up to 3.5 percent on a telecom provider’s gross receipts for telecom service.
Emigration Canyon Township (Salt Lake County) will impose the municipal telecom license tax at 3.5 percent starting Jan. 1, 2026. Sellers must pay a 3.5 percent municipal telecom license tax on all taxable telecom transactions in Emigration Canyon Township starting on that date. | Filing RequirementsReport and pay this tax electronically on your Municipal Telecom License Tax Return (TC-62Z) at tap.utah.gov starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 21-25 | Effective Date: Jan. 1, 2026 | Re: Transient Room Tax Rate Changes | Multiple Counties Increase County Transient Room TaxUCA §59-12-301 allows counties to impose the county transient room tax of up to 4.5 percent on amounts charged by lodging providers for the use of short-term (less than 30 consecutive days) public accommodations. The following five locations will increase the county transient room tax to 4.5 percent starting Jan. 1, 2026:
Those providing short-term public accommodations in these counties must collect the increased county transient room tax, in addition to other state and local taxes. Orangeville Imposes Municipality Transient Room TaxUCA §59-12-352 allows a municipality to impose a transient room tax of up to 1 percent on amounts charged by lodging providers for the use of short-term (less than 30 consecutive days) public accommodations. Orangeville (Emery County) will impose the municipality transient room tax at 1.0 percent starting Jan. 1, 2026. This, combined with the county rate increase, will raise the total transient room tax in Orangeville to 6.57 percent. Those providing short-term public accommodations in Orangeville must collect this new rate in addition to other state and local taxes. | Filing RequirementsReport and pay transient room tax on your Transient Room Tax Return, form TC-62T, starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 22-25 | Effective Date: Jan. 1, 2026 | Re: Henefer, Genola and Emigration Canyon Township Impose Municipal Energy Sales and Use Tax | UCA §10-1-304 allows cities and certain special districts to impose a municipal energy sales and use tax of up to 6 percent of the delivered value on the sale or use of taxable energy.
Henefer (Summit County), Genola (Utah County) and Emigration Canyon Township (Salt Lake County) will impose the municipal energy sales and use tax at 6 percent starting Jan. 1, 2026. | Filing RequirementsReport and pay this tax according to UCA §10-1-307.Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 23-25 | Effective Date: Jan. 1, 2026 | Re: New Sales Tax Locations | Effective Jan. 1, 2026, two new sales tax locations will be created:
Existing sales tax outlets within these boundaries have been closed and reopened with the new location codes. Businesses will receive a new outlet number and sales tax license. Sales and use tax rates will remain the same. Get tax rates at tax.utah.gov/sales. | Filing RequirementsReport and pay sales tax for these locations on your Sales and Use Tax Return starting with the following periods:
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Tax Bulletin 24-25 | Effective Date: Jan. 1, 2026 | Re: Insurance Premium Tax Rate on Workers’ Compensation Premiums | Effective Jan. 1, 2026, the Utah workers’ compensation insurance premium tax rate will decrease to 1.15 percent.
The tax rate applies to all taxable workers’ compensation premiums for the 2026 calendar year. Estimated quarterly prepayments should reflect this rate. Report and pay this tax for the 2026 period on insurance returns TC-49 or TC-420, due March 31, 2027. | |
Tax Bulletin 12-25 | Effective Date: Oct. 1, 2025 | Re: Multiple Locations Impose Municipal Telecommunications License Tax | Utah Code Ann. §10-1-403 allows cities to impose a municipal telecommunications license tax of up to 3.5 percent on a telecom provider’s gross receipts for telecom service.
The following 24 locations will impose the municipal telecom license tax at 3.5 percent starting Oct. 1, 2025:
Sellers must pay a 3.5 percent municipal telecom license tax on all taxable telecom transactions in these locations starting on that date. | Filing RequirementsReport and pay this tax electronically on your Municipal Telecom License Tax Return (TC-62Z) at tap.utah.gov starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 13-25 | Effective Date: Oct. 1, 2025 | Re: Transient Room Tax Rate Changes | Multiple Counties Increase County Transient Room TaxUtah Code Ann. §59-12-301 allows counties to impose the county transient room tax of up to 4.5 percent on amounts charged by lodging providers for the use of short-term (less than 30 consecutive days) public accommodations. The following 20 locations will increase the county transient room tax to 4.5 percent starting Oct. 1, 2025:
Those providing short-term public accommodations in these counties must collect the increased county transient room tax, in addition to other state and local taxes.
Ephraim and Kamas Impose Municipality Transient Room TaxUtah Code Ann. §59-12-352 allows a municipality to impose a transient room tax of up to 1 percent on amounts charged by lodging providers for the use of short-term (less than 30 consecutive days) public accommodations. Ephraim (Sanpete County) and Kamas (Summit County) will impose the municipality transient room tax at 1.0 percent starting Oct. 1, 2025. The total transient room tax in Ephraim will then be 6.32 percent and the total transient room tax in Kamas will be 5.07 percent. Those providing short-term public accommodations in Epraim and Kamas must collect this new rate in addition to other state and local taxes. | Filing RequirementsReport and pay transient room tax on your Transient Room Tax Return, form TC-62T, starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 14-25 | Effective Date: Oct. 1, 2025 | Re: Sales Tax Location Changes | New Inland Port LocationsEffective Oct. 1, 2025, three Inland Port sales tax locations will be created: Inland Port, Ancient Sky - San Juan County (location code 19-500); Inland Port, Pony Express - Cedar Fort (location code 25-502); and Inland Port, Pony Express - Fairfield (location code 25-503). Existing sales tax outlets within these boundaries have been closed and reopened with the new location code. Businesses will receive a new outlet number and sales tax license. Sales and use tax rates will remain the same. Get tax rates at tax.utah.gov/sales. New Convention Center Revitalization Zone Tax Location in Salt Lake CountyEffective Oct. 1, 2025, the Convention Center Revitalization Zone (CCRZ) sales tax location will be created in Salt Lake County (location code 18-604). Existing sales tax outlets within this boundary have been closed and reopened with the new location code. Businesses will receive a new outlet number and sales tax license. Sales and use tax rates will remain the same. Get tax rates at tax.utah.gov/sales. New Murray Annexations in Salt Lake CountyEffective Oct. 1, 2025, some parts of unincorporated Salt Lake County will be annexed by Murray City (location code 18-096). Existing sales tax outlets within the new boundary have been closed and reopened with the new location code. Businesses will receive a new outlet number and sales tax license. This change will raise the combined sales tax rate for those affected from 7.45 percent to 7.65 percent. Get tax rates at tax.utah.gov/sales. | Filing RequirementsReport and pay sales tax for these locations on your Sales and Use Tax Return starting with the following periods:
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Tax Bulletin 8-25 | Effective Date: July 1, 2025 | Re: Sales Tax Rate Changes | Rich County Imposes County Option Sales and Use Tax to Fund TransportationUtah Code §59-12-2216 allows a county option sales and use tax of up to 0.3 percent to fund a fixed guideway, public transit or highways. Rich County will impose this tax county-wide at 0.3 percent starting July 1, 2025. The 0.3 percent increase will raise the combined sales tax rate in all locations within Rich County. Salt Lake County Imposes County Option Sales and Use Tax to Fund Highways or a System for Public TransitUtah Code §59-12-2220 allows a county option sales and use tax of 0.2 percent to fund highways or a system for public transit. Salt Lake County will impose this tax county-wide at 0.2 percent starting July 1, 2025. The 0.2 percent increase will raise the combined sales tax rate in all locations within Salt Lake County. Summit County Imposes Rural County Health Care Facilities TaxUtah Code §59-12-802 allows a county option sales and use tax of up to 1 percent to fund health care facilities. Summit County will impose this tax county-wide at 0.5 percent starting July 1, 2025. The 0.5 percent increase will raise the combined sales tax rate in all locations within Summit County. | Filing RequirementsReport and pay sales and use taxes at the new rates on your Sales and Use Tax Return. Start paying the new rates with the following periods:
Get the tax rate for each location on our website at tax.utah.gov/sales. |
Tax Bulletin 9-25 | Effective Date: July 1, 2025 | Re: Combined Sales Tax Rate Changes in Wayne County | Utah Code §59-12-2216 allows a county option sales and use tax of up to 0.3 percent to fund a fixed guideway, public transit or highways. Effective July 1, 2025, Wayne County will impose this tax at 0.3 percent.
Utah Code §59-12-802 allows a county option sales and use tax of up to 1 percent to fund health care facilities. Also effective July 1, 2025, Wayne County will impose this tax at 1 percent. The imposition of the fixed guideway tax combined with the healthcare facilities tax will result in a 1.3 percent increase in the combined sales tax rate in all locations within Wayne County. | Filing RequirementsReport and pay sales and use taxes at the new rates on your Sales and Use Tax Return. Start paying the new rates with the following periods:
Get the tax rate for each location on our website at tax.utah.gov/sales. |
Tax Bulletin 10-25 | Effective Date: July 1, 2025 | Re: Transient Room Tax Rate Changes | Statewide Transient Room Tax RateThe 2025 Utah Legislature passed HB 456, imposing a secondary statewide transient room tax of 0.75 percent. This secondary tax is in addition to the existing 0.32 percent statewide transient room tax authorized under Utah Code Ann. §59-28-103. Therefore, effective July 1, 2025, transient room tax rates throughout Utah will increase by 0.75 percent. Salt Lake County RateAlso in HB 456, the Utah Legislature imposed an additional 0.25 percent transient room tax on transactions in Salt Lake County. Combined with the new 0.75 percent secondary statewide transient room tax, the total transient room tax in Salt Lake County will increase by 1.0 percent. | Filing RequirementsReport and pay transient room tax on your Transient Room Tax Return, form TC-62T, starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 11-25 | Effective Date: July 1, 2025 | Re: Inland Port Sales Tax Location Changes | New Inland Port LocationsEffective July 1, 2025, two Inland Port sales tax locations will be created: Inland Port, Castle Country - Emery County (city/county code 08-500); and Inland Port, Castle Country - Wellington (city/county code 04-501). Existing sales tax outlets within these boundaries have been closed and reopened with the new city/county codes. Discontinued Inland Port LocationEffective July 1, 2025, Inland Port, Verk - Spanish Fork (city/county code 25-501) has been discontinued. Existing sales tax outlets that were assigned 25-501 have been closed and reopened with the 25-103 city/county code (Spanish Fork). License and Tax RateYou will receive a new outlet number and sales tax license. Your sales and use tax rate will remain the same. Get tax rates on our website at tax.utah.gov/sales. | Filing RequirementsReport and pay sales tax for these locations on your Sales and Use Tax Return starting with the following periods:
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Tax Bulletin 1-25 | Effective Date: April 1, 2025 | Re: Sales Tax Rate Changes | Cache and Sevier Counties Impose County Option Sales and Use Tax to Fund TransportationUtah Code §59-12-2216 allows a county option sales and use tax of up to 0.3 percent to fund a fixed guideway, public transit or highways. Cache County and Sevier County will impose this tax at 0.3 percent starting April 1, 2025. The 0.3 percent increase will raise the combined sales tax rate in all locations within Cache County and Sevier County. Huntsville Imposes City or Town Option Sales and Use TaxesInformation regarding the Huntsville city or town option tax has been corrected by Tax Bulletin 7-25. Mapleton and Saratoga Springs Impose Botanical, Cultural, Recreational and Zoological TaxUtah Code §59-12-1402 allows a city or town to impose a botanical, cultural, recreational and zoological organizations or facilities tax of 0.1 percent on taxable sales. Mapleton (Utah County) and Saratoga Springs (Utah County) will impose the botanical, cultural, recreational and zoological tax starting April 1, 2025. The new combined sales tax rate in Mapleton and Saratoga Springs will be 7.45 percent. Hatch Imposes Resort Communities TaxUtah Code §59-12-401 allows cities to impose a resort communities tax of up to 1.1 percent on taxable sales. Hatch (Garfield County) will begin imposing the resort communities tax on April 1, 2025. Sellers must collect 1.1 percent resort communities tax on all taxable sales in Hatch starting on that date. This will raise the combined sales and use tax rate in Hatch from 7.35 percent to 8.45 percent. ExemptionsCertain sales are exempt from the resort communities tax:
Big Water Repeals Resort Communities TaxEffective April 1, 2025, Big Water (Kane County) will repeal the resort communitites tax authorized under Utah Code §59-12-401 (1.1 percent). The new combined sales tax rate in Big Water will be 7.35 percent. | Filing RequirementsReport and pay sales and use taxes at the new rates on your Sales and Use Tax Return. Start paying the new rates with the following periods:
Get the tax rate for each location on our website at tax.utah.gov/sales. |
Tax Bulletin 2-25 | Effective Date: April 1, 2025 | Re: Emery Imposes Municipality Transient Room Tax | Utah Code §59-12-352 allows a municipality to impose a transient room tax of up to 1 percent on amounts charged by lodging providers for the use of short-term (less than 30 consecutive days) public accommodations.
Emery (Emery County) will impose the municipality transient room tax at 1.0 percent starting April 1, 2025. The total transient room tax in Emery City will then be 5.57 percent. Those providing short-term public accommodations in Emery City must collect this new rate in addition to other state and local taxes. | Filing RequirementsReport and pay the municipal transient room tax on your Transient Room Tax Return, form TC-62T, starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 3-25 | Effective Date: April 1, 2025 | Re: Millcreek and Fairpark District Impose Municipal Telecommunications License Tax | Utah Code §10-1-403 allows cities to impose a municipal telecommunications license tax of up to 3.5 percent on a telecom provider’s gross receipts for telecom service.
Millcreek (Salt Lake County) and Fairpark District (Salt Lake County) will impose the municipal telecom license tax at 3.5 percent starting April 1, 2025. Sellers must pay a 3.5 percent municipal telecom license tax on all taxable telecom transactions in Millcreek and Fairpark District starting on that date. | Filing RequirementsReport and pay this tax electronically on your Municipal Telecom License Tax Return (TC-62Z) at tap.utah.gov starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 4-25 | Effective Date: April 1, 2025 | Re: Sales Tax Location Changes | Information regarding new sales tax locations has been corrected by Tax Bulletin 5-25. | Filing RequirementsReport and pay sales tax for these locations on your Sales and Use Tax Return starting with the following periods:
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Tax Bulletin 5-25 | Effective Date: April 1, 2025 | Correction: Sales Tax Location Changes | BackgroundTax Bulletin 4-25 contained incorrect information about a new MIDA sales tax location and six new Inland Port sales tax locations created, effective April 1, 2025. The bulletin stated in error that existing sales tax outlets within these boundaries had been closed and reopened with new location codes. Corrected InformationIn fact, there will be no new MIDA or Inland Port sales tax locations created at this time. Original outlet numbers and sales tax licenses will remain in effect. Sales and use tax rates will remain the same. Get tax rates at tax.utah.gov/sales. | |
Tax Bulletin 7-25 | Effective Date: April 1, 2025 | Correction: Huntsville City or Town Option Sales and Use Taxes | BackgroundTax Bulletin 1-25 contained incorrect information about sales tax rate changes in Huntsville effective April 1, 2025. The bulletin stated in error that Huntsville was imposing the town option sales and use tax authorized under Utah Code §59-12-1302 and the city or town option sales and use tax authorized under Utah Code §59-12-2103. Corrected InformationIn fact, Huntsville (Weber County) will only be imposing the town option sales and use tax authorized under Utah Code §59-12-1302 at 1 percent, starting April 1, 2025. Therefore, the new combined sales tax rate in Huntsville will be 8.25 percent. | Filing RequirementsReport and pay sales and use taxes at the new rate on your Sales and Use Tax Return. Start paying the new rate with the following periods:
Get the tax rate for each location on our website at tax.utah.gov/sales. |
Tax Bulletin 24-24 | Effective Date: Jan. 1, 2025 | Re: Insurance Premium Tax Rate on Workers’ Compensation Premiums | Effective Jan. 1, 2025, the Utah workers’ compensation insurance premium tax rate will decrease to 1.2 percent.
The tax rate applies to all taxable workers’ compensation premiums for the 2025 calendar year. Estimated quarterly prepayments should reflect this rate. Report and pay this tax for the 2025 period on insurance returns TC-49 and TC-420, due March 31, 2026. | |
Tax Bulletin 23-24 | Effective Date: Jan. 1, 2025 | Re: Salt Lake City Imposes Capital City Revitalization Tax | The 2024 Utah Legislature passed SB 272, permitting a capital city revitalization sales and use tax of up to 0.5 percent. This tax applies to all sales except motor vehicles, aircrafts, watercrafts, modular homes, manufactured homes and mobile homes.
Salt Lake City (Salt Lake County) will impose the capital city revitalization tax at 0.5 percent on Jan. 1, 2025. This will raise the combined sales and use tax rate in Salt Lake City from 7.75 percent to 8.25 percent. | Filing RequirementsBegin collecting sales and use tax at the new rate on your Sales and Use Tax Return starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 22-24 | Effective Date: Jan. 1, 2025 | Re: Scipio and Sterling Impose Municipality Transient Room Tax | Utah Code §59-12-352 allows a municipality to impose a transient room tax of up to 1 percent on amounts charged by lodging providers for the use of short-term (less than 30 consecutive days) public accommodations.
Scipio (Millard County) and Sterling (Sanpete County) will impose the municipality transient room tax at 1.0 percent starting Jan. 1, 2025. The total transient room tax in both Scipio and Sterling will then be 5.57 percent. Those providing short-term public accommodations in Scipio or Sterling must collect this new rate in addition to other state and local taxes. | Filing RequirementsReport and pay the municipal transient room tax on your Transient Room Tax Return, form TC-62T, starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 21-24 | Effective Date: Jan. 1, 2025 | Re: Sales Tax Rate Changes | Box Elder, Juab and Wasatch Counties Impose County Option Sales and Use Tax to Fund TransportationUtah Code §59-12-2216 allows a county option sales and use tax of up to 0.3 percent to fund a fixed guideway, public transit or highways. Box Elder County, Juab County and Wasatch County will impose this tax at 0.3 percent starting Jan. 1, 2025. The 0.3 percent increase will raise the combined sales tax rate in all locations within Box Elder, Juab and Wasatch Counties. Scipio and Sterling Impose City/ Town Option Sales and Use Tax to Fund Highways and Public TransitUtah Code §59-12-2215 allows a city or town option sales and use tax of up to 0.3 percent to fund highways and public transit. Scipio (Millard County) and Sterling (Sanpete County) will impose the city or town option sales and use tax at 0.3 percent starting Jan. 1, 2025. The tax increase will raise the combined sales tax rate in both Scipio and Sterling from 6.35 percent to 6.65 percent. | Filing RequirementsReport and pay sales and use taxes at the new rates on your Sales and Use Tax Return. Start paying the new rates with the following periods:
Get the tax rate for each location on our website at tax.utah.gov/sales. |
Tax Bulletin 20-24 | Effective Date: Jan. 1, 2025 | Re: Sales Tax Location Changes | New MIDA LocationsEffective Jan. 1, 2025, 23 MIDA sales tax locations will be created: Brigham City (city/county code 02-301), Logan (city/county code 03-301), Carbon County (city/county code 04-300), Cedar City (city/county code 11-301), Juab County (city/county code 12-300), Fillmore (city/county code 14-301), Salt Lake County (city/county code 18-302), Herriman (city/county code 18-303), Bluffdale (city/county code 18-304), Draper (city/county code 18-305), San Juan County (city/county code 19-300), Manti (city/county code 20-301), Mount Pleasant (city/county code 20-302), Richfield (city/county code 21-301), Tooele City (city/county code 23-302), Utah County (city/county code 25-302), Bluffdale South (city/county code 25-303), Eagle Mountain (city/county code 25-304), Lehi (city/county code 25-305), American Fork (city/county code 25-306), Spanish Fork (city/county code 25-307), St George (city/county code 27-301), and South Ogden (city/county code 29-302). Existing sales tax outlets within these boundaries have been closed and reopened with the new city/county codes. New Inland Port LocationsEffective Jan. 1, 2025, three Inland Port sales tax locations will be created: Inland Port, Historic Capitol - Millard County (city/county code 14-500); Inland Port, Historic Capitol - Fillmore (city/county code 14-501); and Inland Port, West Weber - Weber County (city/county code 29-500). Existing sales tax outlets within these boundaries have been closed and reopened with the new city/county codes. New HTRZ LocationEffective Jan. 1, 2025, a new Housing and Transit Reinvestment Zone sales tax location will be created in Salt Lake County: South Jordan HTRZ (city/county code 18-704). Existing sales tax outlets within these boundaries have been closed and reopened with the new city/county code. New Salt Lake County LocationsEffective Jan. 1, 2025, two additional new sales tax locations will be created in Salt Lake County: Fairpark District (city/county code 18-602) and Point of the Mountain Authority (city/county code 18-603). Existing sales tax outlets within these boundaries have been closed and reopened with the new city/county codes. Discontinued Inland Port LocationEffective Jan. 1, 2025, Inland Port, Castle Country - Emery County (city/county code 08-500) has been discontinued. Existing sales tax outlets that were assigned 08-500 have been closed and reopened with the 08-000 city/county code (Emery County). License and Tax RateYou will receive a new outlet number and sales tax license. Your sales and use tax rate will remain the same. Get tax rates on our website at tax.utah.gov/sales. | Filing RequirementsReport and pay sales tax for these locations on your Sales and Use Tax Return starting with the following periods:
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Tax Bulletin 19-24 | Effective Date: Jan. 1, 2025 | Re: Telecom Rate Changes | This bulletin is missing information regarding a decrease in the prepaid wireless 911 service charge. See Tax Bulletin 6-25 .
Statewide E-911 Telephone FeeThe 2022 Utah Legislature passed SB 147, resulting in the following changes to the E-911 telephone fee:
Due to these changes, the total E-911 telephone fee will decrease statewide from $1.48 to $1.25. Report and pay this fee electronically on your E-911 Telephone Fee Return (TC-62Y) at tap.utah.gov. MIDAs Impose Municipal Telecommunications License TaxUtah Code §10-1-403 allows jurisdictions to impose a municipal telecommunications license tax of up to 3.5 percent on a telecom provider’s gross receipts for telecom service. MIDA MVP - SLC (county/city code 18-301) and MIDA MVP - Utah County (county/city code 25-301) will impose the municipal telecom license tax at 3.5 percent. (Note: MIDA MVP was previously MIDA Sundance.) Report and pay this tax electronically on your Municipal Telecom License Tax Return (TC-62Z) at tap.utah.gov. | Filing RequirementsFile these returns and pay these charges and fees, starting with the following periods:
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Tax Bulletin 18-24 | Effective Date: Jan. 1, 2025 | Re: Cannabinoid Licensing and Tax Act | The 2024 Utah Legislature passed HB 52, Industrial Hemp Amendments. Among its provisions, effective Jan. 1, 2025, HB 52:
Cannabinoid Products*A cannabinoid product is a product that:
See Utah Code §4-41-102 for a full definition. For more information about cannabinoid products, see Publication 67, Cannabinoid Product Tax, at tax.utah.gov/forms-pubs. *Cannabinoids subject to tax include THC, Delta 9 THC, Delta 8 THC, THCA, THCV, CBD, CBL, CBC, CBN, CBDV, CBE, CBG, CBGV and CBV. Taxable products may also list MCT oil, hemp extract or CBD oil, or include the phrase “hemp infused.” | RequirementsOn or before Jan. 1, 2025, cannabinoid retailers must get a Cannabinoid Product License from the Tax Commission and pay a bond (see Utah Code §59-31-202). The minimum amount of the bond is $500. Apply for the license at Taxpayer Access Point (tap.utah.gov). Starting Jan. 1, 2025, a retailer must collect the cannabinoid tax at a rate of 10 percent of the retail price. You must report and pay the tax electronically using TC-551, Quarterly Return. |
Tax Bulletin 17-24 | Effective Date: Jan. 1, 2025 | Re: 2025 Fuel Tax Rates | Fuel Tax Rate Increases for Motor Fuel and Special FuelUtah Code §59-13-201 sets the motor fuel and special fuel tax rate at 14.2 percent of the statewide average motor fuel rack price for the previous three fiscal years. Following this method, motor fuel and special fuel tax rates will increase by 2 cents for 2025. The following tax rates will be effective for fuels sold, used or received for use in Utah:
Fuel Tax Rate Increases for CNG, LNG and Hydrogen for Motor VehiclesUtah Code §59-13-301 provides that the fuel tax rate for compressed natural gas (CNG), liquefied natural gas (LNG) and hydrogen used to power motor vehicles is adjusted annually to account for inflation, as calculated by the Consumer Price Index. Beginning Jan. 1, 2025, the following tax rates will be effective for fuels sold, used or received for use in Utah:
| Filing Requirements:Report and pay these taxes on form TC-109, Motor Fuel Tax Return. For more information about Utah fuel taxes, see Publication 66, Fuel Tax General Information, online at tax.utah.gov/forms. |
Tax Bulletin 6-25 | Effective Date: Jan. 1, 2025 | Correction: Telecom Rate Changes | BackgroundTax Bulletin 19-24 listed telecom rate changes effective Jan. 1, 2025, but it incorrectly did not include information about a reduction in the prepaid wireless 911 service charge. Added InformationThe 2022 Utah Legislature passed SB 147, reducing the prepaid wireless 911 service charge from 3.7 percent to 3.13 percent effective Jan. 1, 2025. Combined with the 1.2 percent prepaid wireless telecommunications service charge, the total service charge on sales of prepaid disposable cell phone minutes decreased from 4.9 percent to 4.33 percent. See Tax Bulletin 19-24 for the other telecom rate changes effective Jan. 1, 2025. | Filing RequirementsReport and pay this tax on TC-62W, Miscellaneous Sales Taxes, Fees and Charges Return. Start paying the new rates with the following periods:
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Tax Bulletin 14-24 | Effective Date: Oct. 1, 2024 | Re: Sales Tax Rate Changes | Golden Spike – Brigham City Repeals Mass Transit TaxEffective Oct. 1, 2024, Inland Port, Golden Spike – Brigham City will repeal the additional mass transit tax authorized under Utah Code §59-12-2214 (0.25 percent). The new combined sales tax rate in Inland Port, Golden Spike – Brigham City will be 6.65 percent. Willard City Repeals Mass Transit Taxes and Imposes Highways TaxEffective Oct. 1, 2024, Willard City will repeal its mass transit tax authorized under Utah Code §59-12-2213 (0.3 percent) and its additional mass transit tax authorized under Utah Code §59-12-2214 (0.25 percent). Willard City will then impose a city or town option sales and use tax to fund highways and public transit authorized under Utah Code §59-12-2215 (0.3 percent). This will result in a net reduction of 0.25 percent. The new combined sales tax rate in Willard City will be 6.65 percent. Eureka, Koosharem, Loa and Torrey Impose City or Town Option Sales and Use Tax to Fund Highways and Public TransitUtah Code §59-12-2215 allows a city or town option sales and use tax of up to 0.3 percent to fund highways and public transit. Eureka (Juab County), Koosharem (Sevier County), Loa (Wayne County) and Torrey (Wayne County) will impose the city or town option sales and use tax at 0.3 percent starting Oct. 1, 2024. The tax increase will raise the combined sales tax rate in Eureka, Koosharem, Loa and Torrey from 6.35 percent to 6.65 percent. Big Water Imposes Resort Communities TaxUtah Code §59-12-401 allows cities to impose a resort communities tax of up to 1.1 percent on taxable sales. Big Water (Kane County) will begin imposing the resort communities tax on Oct. 1, 2024. Sellers must collect 1.1 percent resort communities tax on all taxable sales in Big Water starting on that date. This will raise the combined sales and use tax rate in Big Water from 7.35 percent to 8.45 percent. ExemptionsCertain sales are exempt from the resort communities tax:
*NOTE: Charges for repairs to motor vehicles, aircraft, watercraft, modular homes, manufactured homes and mobile homes are NOT exempt from the resort communities tax. Daggett County Imposes County Option Sales and Use Tax to Fund TransportationUtah Code §59-12-2216 allows a county option sales and use tax of up to 0.3 percent to fund a fixed guideway, public transit or highways. Daggett County will impose this tax at 0.3 percent starting Oct. 1, 2024. The 0.3 percent increase will raise the combined sales tax rate in all locations within Daggett County. | Filing RequirementsReport and pay sales and use taxes at the new rates on your Sales and Use Tax Return. Start paying the new rates with the following periods:
Get the tax rate for each location on our website at tax.utah.gov/sales. |
Tax Bulletin 13-24 | Effective Date: Oct. 1, 2024 | Re: Inland Port Sales Tax Location Changes | New Inland Port LocationsEffective Oct. 1, 2024, three Inland Port sales tax locations will be created: Inland Port, Castle Country - Carbon County (city/county code 04-500); Inland Port, Castle Country - Emery County (city/county code 08-500); and Inland Port, Castle Country - Green River (city/county code 08-501). Existing sales tax outlets within these boundaries have been closed and reopened with the new city/county codes. Verk Industrial Park Revised BoundariesEffective Oct. 1, 2024, the boundaries of the Verk Industrial Park Inland Port have been revised so that they no longer include parts of unincorporated Utah County. Therefore, the 25-500 city/county code has been discontinued. Existing sales tax outlets that were assigned 25-500 have been closed and reopened with the 25-000 city/county code (Utah County). License and Tax RateYou will receive a new outlet number and sales tax license. Your sales and use tax rate will remain the same. Get tax rates on our website at tax.utah.gov/sales. | Filing RequirementsReport and pay sales tax for these locations on your Sales and Use Tax Return starting with the following periods:
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Tax Bulletin 12-24 | Effective Date: Oct. 1, 2024 | Re: Aurora, Eureka, Hyrum, Loa, Lyman and Torrey Impose Municipality Transient Room Tax | Utah Code §59-12-352 allows a municipality to impose a transient room tax of up to 1 percent on amounts charged by lodging providers for the use of short-term (less than 30 consecutive days) public accommodations.
Aurora (Sevier County), Eureka (Juab County), Hyrum (Cache County), Loa (Wayne County), Lyman (Wayne County) and Torrey (Wayne County) will impose the municipality transient room tax at 1.0 percent starting Oct. 1, 2024. The total transient room tax in Aurora, Eureka, Hyrum, Loa, Lyman and Torrey will then be 5.57 percent. Those providing short-term public accommodations in Aurora, Eureka, Hyrum, Loa, Lyman or Torrey must collect this new rate in addition to other state and local taxes. | Filing RequirementsReport and pay the municipal transient room tax on your Transient Room Tax Return, form TC-62T, starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 11-24 | Effective Date: Oct. 1, 2024 | Re: Kearns, Loa, Magna, Torrey and White City Impose Municipal Telecommunications License Tax | Utah Code §10-1-403 allows cities to impose a municipal telecommunications license tax of up to 3.5 percent on a telecom provider’s gross receipts for telecom service.
Kearns (Salt Lake County), Loa (Wayne County), Magna (Salt Lake County), Torrey (Wayne County) and White City (Salt Lake County) will impose the municipal telecom license tax at 3.5 percent starting Oct. 1, 2024. Sellers must pay a 3.5 percent municipal telecom license tax on all taxable telecom transactions in Kearns, Loa, Magna, Torrey and White City starting on that date. | Filing RequirementsReport and pay this tax electronically on your Municipal Telecom License Tax Return (TC-62Z) at tap.utah.gov starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 16-24 | Effective Date: July 1, 2024 | Re: Electronic Cigarette Amendments | Tax Bulletin 16-24 was revised by removing one item from the list of SB 61 provisions in the first column. This action was taken in order to improve clarity; it does not change the substance of the information, and in no way represents a change in or interpretation of law. Please contact us if you have any questions.
The 2024 Utah Legislature passed SB 61, Electronic Cigarette Amendments. Among its provisions, SB 61:
| Registry RequirementsOn or before Oct. 1, 2024, the Tax Commission will publish an Electronic Cigarette Products Registry on its website (tax.utah.gov). The registry will list each electronic cigarette product manufacturer and each electronic cigarette product approved by the Department of Health and Human Services. Starting Aug. 1, 2024, a manufacturer of an electronic cigarette product that is sold in Utah must apply to have its products listed on the registry. Apply through the Tax Commission’s Taxpayer Access Point (tap.tax.utah.gov). A manufacturer must pay a $1,000 nonrefundable fee per electronic cigarette product to have it initially added to the registry and a $250 nonrefundable fee per electronic cigarette product to re-certify annually. Starting Jan. 1, 2025, a person may not sell or offer for sale in Utah an electronic cigarette product that is not listed on the registry. A wholesaler, distributor or retailer who sells or offers for sale a non-listed product will be subject to a civil penalty of $1,000 for each product and an additional penalty of $100 per day until the offending product is either removed from the market or properly listed on the registry. |
Tax Bulletin 15-24 | Effective Date: July 1, 2024 | Re: E-cigarette Retailers Required to Purchase Products from Utah-Licensed Distributors | The 2024 Utah Legislature passed SB 133, Electronic Cigarette and Other Nicotine Products Amendments.
Among its provisions, SB 133 requires:
SB 133 allows the Tax Commission to impose a penalty equal to the tax upon a retailer that purchases an electronic cigarette product or nicotine product from anyone other than a distributor licensed in Utah. | RequirementsStarting July 1, 2024, you must make sure you are purchasing electronic cigarette products and nicotine products from distributors licensed in Utah. Find a list of licensed distributors at Taxpayer Access Point (tap.utah.gov) under the Electronic Cigarette Tools link in the Tools section. |
Tax Bulletin 10-24 | Effective Date: July 1, 2024 | Re: New MIDA Sundance Sales Tax Locations | Effective July 1, 2024, two Military Installation Development Authority (MIDA) sales tax locations will be created:
MIDA Sundance SLC - Salt Lake City (city/county code 18-301), MIDA Sundance Ut Co - Utah County (city/county code 25-301). Get tax rates on our website at tax.utah.gov/sales. Get rate and boundary files at streamlinedsalestax.org/Shared-Pages/rate-and-boundary-files. | |
Tax Bulletin 9-24 | Effective Date: July 1, 2024 | Correction: Brigham City Mass Transit Tax | BackgroundTax Bulletin 6-24 contained incorrect information about sales tax rate changes in Brigham City effective July 1, 2024. The bulletin stated in error that Brigham City was repealing the mass transit taxes authorized under both Utah Code §§59-12-2213 and 59-12-2214. Corrected InformationIn fact, Brigham city will repeal only the 0.25 percent mass transit tax authorized under Utah Code §59-12-2214. The 0.3 percent mass transit tax authorized under Utah Code §59-12-2213 will remain in effect. Therefore, the new combined sales tax rate in Brigham City will be 6.65 percent. | Filing RequirementsBegin collecting sales and use tax at the new rate starting with the following periods:
Get the tax rate for each location on our website at tax.utah.gov/sales. |
Tax Bulletin 8-24 | Effective Date: July 1, 2024 | Re: New Utah Lake Authority Sales Tax Locations | Effective July 1, 2024, six Utah Lake Authority sales tax locations will be created in Utah County:
Utah Lake Authority - Utah County (city/county code 25-800), Utah Lake Authority - Genola (city/county code 25-801), Utah Lake Authority - Lehi (city/county code 25-802), Utah Lake Authority - Lindon (city/county code 25-803), Utah Lake Authority - Provo (city/county code 25-804), Utah Lake Authority - Vineyard (city/county code 25-805). Get tax rates on our website at tax.utah.gov/sales. Get rate and boundary files at streamlinedsalestax.org/Shared-Pages/rate-and-boundary-files. | |
Tax Bulletin 7-24 | Effective Date: July 1, 2024 | Re: New Harmony Imposes Municipal Telecommunications License Tax | Utah Code §10-1-403 allows cities to impose a municipal telecommunications license tax of up to 3.5 percent on a telecom provider’s gross receipts for telecom service.
New Harmony (Washington County) will impose the municipal telecom license tax at 3.5 percent starting July 1, 2024. Sellers must pay a 3.5 percent municipal telecom license tax on all taxable telecom transactions in New Harmony starting on that date. | Filing RequirementsReport and pay this tax electronically on your Municipal Telecom License Tax Return (TC-62Z) at tap.utah.gov starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales.. |
Tax Bulletin 6-24 | Effective Date: July 1, 2024 | Re: Sales Tax Rate Changes | Brigham City Repeals Mass Transit TaxesInformation regarding Brigham City mass transit taxes has been corrected by Tax Bulletin 9-24. Iron County Imposes County Option Sales & Use Tax to Fund TransportationUtah Code §59-12-2216 allows a county option sales and use tax of up to 0.3 percent to fund a fixed guideway, public transit or highways. Iron County will impose this tax at 0.3 percent starting July 1, 2024. The 0.3 percent increase will raise the combined sales tax rate in all locations within Iron county. | Filing RequirementsReport and pay sales and use taxes at the new rates on your Sales and Use Tax Return. Start paying the new rates with the following periods:
Get the tax rate for each location on our website at tax.utah.gov/sales. |
Tax Bulletin 5-24 | Effective Date: April 1, 2024 | Re: New Housing and Transit Reinvestment Zone Sales Tax Locations | Effective April 1, 2024, two Housing and Transit Reinvestment Zone sales tax locations will be created in Salt Lake County: Salt Lake City HTRZ (city/county code 18-701) and South Salt Lake HTRZ (city/county code 18-703).
Existing sales tax outlets within these boundaries have been closed and reopened with the new city/county codes. You will receive a new outlet number and sales tax license. Your sales and use tax rate will remain the same. Get tax rates on our website at tax.utah.gov/sales. | Filing RequirementsReport and pay sales tax for these new locations on your Sales and Use Tax Return starting with the following periods:
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Tax Bulletin 4-24 | Effective Date: April 1, 2024 | Re: New Inland Port Sales Tax Locations | Effective April 1, 2024, twelve Inland Port sales tax locations will be created:
Inland Port Mineral Mountains - Beaver County (city/county code 01-500), Inland Port Mineral Mountains - Beaver City (city/county code 01-501), Inland Port Mineral Mountains - Milford City (city/county code 01-502), Inland Port Golden Spike - Box Elder County (city/county code 02-500), Inland Port Golden Spike - Brigham City (city/county code 02-501), Inland Port Golden Spike - Garland (city/county code 02-502), Inland Port Golden Spike - Tremonton (city/county code 02-503), Inland Port Agri-Park (city/county code 12-500), Inland Port Tooele Valley (city/county code 23-500), Inland Port Twenty Wells (city/county code 23-501), Inland Port Verk Industrial Park - Utah County (city/county code 25-500) and Inland Port Verk Industrial Park - Spanish Fork (city/county code 25-501). Existing sales tax outlets within these boundaries have been closed and reopened with the new city/county codes. You will receive a new outlet number and sales tax license. Your sales and use tax rate will remain the same. Get tax rates on our website at tax.utah.gov/sales. | Filing RequirementsReport and pay sales tax for these new locations on your Sales and Use Tax Return starting with the following periods:
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Tax Bulletin 3-24 | Effective Date: April 1, 2024 | Re: Combined Sales Tax Rate Changes in Perry | Utah Code §59-12-2215 allows a city or town option sales and use tax of up to 0.3 percent to fund highways and public transit. Effective April 1, 2024, Perry (Box Elder County) will impose the city or town option sales and use tax at 0.3 percent.
Also effective April 1, 2024, Perry will repeal its mass transit tax authorized under Utah Code §59-12-2213 (0.3 percent) and its additional mass transit tax authorized under Utah Code §59-12-2214 (0.25 percent). The imposition of the highways tax, combined with the repeal of the mass transit taxes, will result in a net reduction of 0.25 percent in the combined sales tax rate. Therefore, the combined rate in Perry will be reduced from 6.9 percent to 6.65 percent. | Filing RequirementsReport and pay sales and use taxes at the new rates on your Sales and Use Tax Return. Start paying the new rates with the following periods:
Get the tax rate for each location on our website at tax.utah.gov/sales. |
Tax Bulletin 2-24 | Effective Date: April 1, 2024 | Re: Bicknell Imposes Municipal Telecommunications License Tax | Utah Code §10-1-403 allows cities to impose a municipal telecommunications license tax of up to 3.5 percent on a telecom provider’s gross receipts for telecom service.
Bicknell (Wayne County) will impose the municipal telecom license tax at 3.5 percent starting April 1, 2024. Sellers must pay a 3.5 percent municipal telecom license tax on all taxable telecom transactions in Bicknell starting on that date. | Filing RequirementsReport and pay this tax electronically on your Municipal Telecom License Tax Return (TC-62Z) at tap.utah.gov starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 1-24 | Effective Date: April 1, 2024 | Re: Sales Tax Rate Changes | Alpine, Clinton and Parowan Impose Botanical, Cultural, Recreational and Zoological TaxUtah Code §59-12-1402 allows a city or town to impose a botanical, cultural, recreational and zoological tax of 0.1 percent on taxable sales. Alpine (Utah County), Clinton (Davis County) and Parowan (Iron County) will impose the botanical, cultural, recreational and zoological tax starting April 1, 2024. The new combined sales tax rate will be 7.45 percent in Alpine, 7.25 percent in Clinton and 6.45 percent in Parowan. Wasatch County Imposes Rural County Health Care Facilities TaxUtah Code §59-12-802 allows a county option sales and use tax of up to 1 percent to fund health care facilities. Wasatch County will impose the health care facilities tax county-wide at 0.5 percent starting April 1, 2024. The 0.5 percent increase will raise the combined sales tax rate in all locations within Wasatch county. | Filing RequirementsReport and pay sales and use taxes at the new rates on your Sales and Use Tax Return. Start paying the new rates with the following periods:
Get the tax rate for each location on our website at tax.utah.gov/sales. |
Tax Bulletin 15-23 | Effective Date: Jan 1, 2024 | Re: Utah County Imposes County Option Sales and Use Tax to Fund Highways or a System for Public Transit | Utah Code §59-12-2220 allows a county option sales and use tax of 0.2 percent to fund highways or a system for public transit.
Utah County will impose this highways and public transit tax starting Jan. 1, 2024. The 0.2 percent increase will raise the combined sales tax rate in all locations within Utah County. | Filing RequirementsReport and pay sales and use taxes at the new rates on your Sales and Use Tax Return, starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 14-23 | Effective Date: Jan 1, 2024 | Re: Kanarraville and Saratoga Springs Impose Municipality Transient Room Tax | Utah Code §59-12-352 allows a municipality to impose a transient room tax of up to 1 percent on amounts charged by lodging providers for the use of short-term (less than 30 consecutive days) public accommodations.
Kanarraville (Iron County) and Saratoga Springs (Utah County) will impose the municipality transient room tax at 1.0 percent. The total transient room tax in Kanarraville and Saratoga Springs will then be 5.57 percent. Those providing short-term public accommodations in Kanarraville or Saratoga Springs must collect this new rate in addition to other state and local taxes. | Filing RequirementsReport and pay the municipal transient room tax on your Transient Room Tax Return, form TC-62T, starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 13-23 | Effective Date: Jan. 1, 2024 | Re: 2024 Fuel Tax Rates | Fuel Tax Rate Increases for Motor Fuel and Special FuelUtah Code §59-13-201 sets the motor fuel and special fuel tax rate at 14.2 percent of the statewide average motor fuel rack price for the previous three fiscal years. Following this method, motor fuel and special fuel tax rates will increase by 2 cents for 2024. The following tax rates will be effective for fuels sold, used or received for use in Utah:
Fuel Tax Rate Increases for CNG, LNG and Hydrogen for Motor VehiclesUtah Code §59-13-301 provides that the fuel tax rate for compressed natural gas (CNG), liquefied natural gas (LNG) and hydrogen used to power motor vehicles is adjusted annually to account for inflation, as calculated by the Consumer Price Index. Beginning Jan. 1, 2024, the following tax rates will be effective for fuels sold, used or received for use in Utah:
| Filing Requirements:Report and pay these taxes on form TC-109, Motor Fuel Tax Return. For more information about Utah fuel taxes, see Publication 66, Fuel Tax General Information, online at tax.utah.gov/forms. |
Tax Bulletin 12-23 | Effective Date: Oct. 1, 2023 | Re: New Motor Vehicle Rental Taxes | Piute and Wasatch Counties Impose Tax on Short-term MV LeasingUtah Code §59-12-603 allows a county to impose a tax of up to 7 percent on leases and rentals of motor vehicles for 30 days or less. (Excluded from this tax are vehicles temporarily rented or leased while a vehicle is being repaired.) Piute County and Wasatch County will both impose the motor vehicle rental tax rate at 7 percent. Combined with the statewide 2.5 percent rate, the total motor vehicle rental tax rate in each county will be 9.5 percent. You must collect this new rate in addition to other state and local taxes. Wasatch County Imposes Off-highway and Recreational Vehicle Short-term Rental TaxUtah Code §59-12-603(1)(a)(ii) allows a county to impose a tax of up to 7 percent on rentals of off-highway and recreational vehicles for 30 days or less. Wasatch County will impose the off-highway and recreational vehicle rental tax at 7 percent. DefinitionsOff-highway and recreational vehicles include all-terrain vehicles, snowmobiles, motorcycles and certain trailers designed as a temporary dwelling. See Utah Code §59-12-602. Registration RequirementsIf you will have rentals of off-highway and/or recreational vehicles on Oct. 1, 2023, notify us by filing form TC-69C, Notice of Change for a Tax Account. On line 4e (”Other – explain”), enter, “Rentals of off-highway/recreational vehicles.” | Filing RequirementsReport and pay these taxes on the Motor Vehicle Rental Tax Return (TC-62L) starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 11-23 | Effective Date: Oct. 1, 2023 | Re: Willard, Lake Point and American Fork Impose Municipality Transient Room Tax | Utah Code §59-12-352 allows a municipality to impose a transient room tax of up to 1 percent on amounts charged by lodging providers for the use of short-term (less than 30 consecutive days) public accommodations.
Willard (Box Elder County), Lake Point (Tooele County) and American Fork (Utah County) will impose the municipality transient room tax at 1.0 percent. The total transient room tax in Willard, Lake Point and American Fork will then be 5.57 percent. Those providing short-term public accommodations in Willard, Lake Point or American Fork must collect this new rate in addition to other state and local taxes. | Filing RequirementsReport and pay the municipal transient room tax on your Transient Room Tax Return, form TC-62T, starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 10-23 | Effective Date: Oct. 1, 2023 | Re: Alta Increases Resort Community Tax | Utah Code §59-12-401 allows cities to impose a resort communities tax of up to 1.1 percent on taxable sales.
Alta (Salt Lake County) will increase the resort communities tax from 1.0 percent to 1.1 percent starting Oct. 1, 2023. The total resort communities tax in Alta will then be 1.6 percent. The new combined sales and use tax rate in Alta will be 8.85 percent. | Filing RequirementsReport this tax on your Sales and Use Tax Return starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 9-23 | Effective Date: Oct. 1, 2023 | Re: New Public Transit, Highways and Transportation Taxes | Box Elder, Garfield and Kane Counties Impose County Option Sales and Use Tax to Fund Highways and Public TransitUtah Code §§59-12-2203 & 2219 allow a county option sales and use tax of 0.25 percent to fund highways and public transit. Three counties will impose this highways and public transit tax county-wide at 0.25 percent starting Oct. 1, 2023:
The tax increase will raise the combined sales tax rate in all locations within these counties. Iron, Juab, Piute and Wayne Counties Impose County Option Sales and Use Tax to Fund TransportationUtah Code §§59-12-2203 & 2217 allow a county option sales and use tax of up to 0.25 percent to fund transportation. Four counties will impose the transportation tax county-wide at 0.25 percent starting Oct. 1, 2023:
The tax increase will raise the combined sales tax rate in all locations within these counties. Bicknell Imposes City or Town Option Sales and Use Tax to Fund Highways and Public TransitUtah Code §59-12-2215 allows a city or town option sales and use tax of up to 0.3 percent to fund highways and public transit. Bicknell (Wayne County) will impose the city or town option sales and use tax at 0.3 percent starting Oct. 1, 2023. This tax increase, together with Wayne County’s 0.25 percent county option transportation tax, will raise the combined sales tax rate in Bicknell from 6.1 percent to 6.65 percent. | Filing RequirementsBegin collecting sales and use taxes at the new rate starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 8-23 | Effective Date: July 1, 2023 | Re: Motor Fuel and Special Fuel Tax Rates | The 2023 Utah Legislature passed HB 301, lowering the motor fuel and special fuel tax rates effective July 1, 2023. The following tax rates will be effective for fuels sold, used or received for use in Utah:
| Filing RequirementsReport and pay these taxes on form TC-109, Motor Fuel Tax Return. For more information about Utah fuel taxes, see Publication 66, Fuel Tax General Information, online at tax.utah.gov/forms. |
Tax Bulletin 7-23 | Effective Date: July 1, 2023 | Re: Lakepoint Imposes Municipal Telecommunications License Tax | Utah Code §10-1-403 allows cities to impose a municipal telecommunications license tax of up to 3.5 percent on a telecom provider’s gross receipts for telecom service.
Lakepoint City (Tooele County) will impose the municipal telecom license tax at 3.5 percent starting July 1, 2023. Sellers must pay a 3.5 percent municipal telecom license tax on all taxable telecom transactions in Lakepoint City starting on that date. | Filing RequirementsReport and pay this tax electronically on your Municipal Telecom License Tax Return (TC-62Z) at tap.utah.gov starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 6-23 | Effective Date: July 1, 2023 | Re: Washington County Imposes Off-highway and Recreational Vehicle Short-term Rental Tax | Utah Code §59-12-603(1)(a)(ii) allows a county to impose a tax of up to 7 percent on rentals of off-highway and recreational vehicles for 30 days or less.
Washington County will impose the off-highway and recreational vehicle rental tax at 7 percent. DefinitionsOff-highway and recreational vehicles include all-terrain vehicles, snowmobiles, motorcycles and certain trailers designed as a temporary dwelling. See Utah Code §59-12-602. | Registration and Filing RequirementsIf you will have rentals of off-highway and/or recreational vehicles on July 1, 2023, notify us by filing form TC-69C, Notice of Change for a Tax Account. On line 4e (”Other – explain”), enter, “Rentals of off-highway/recreational vehicles.” Report and pay this tax on the Motor Vehicle Rental Tax Return (TC-62L) starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 5-23 | Effective Date: July 1, 2023 | Re: Henrieville, Parowan, Mona, Mt. Pleasant and Leeds Impose Municipal Transient Room Tax | Utah Code §59-12-352 allows a municipality to impose a transient room tax of up to 1 percent on amounts charged by lodging providers for the use of accommodations and services for less than 30 consecutive days.
Henrieville (Garfield County), Parowan (Iron County), Mona (Juab County), Mt. Pleasant (Sanpete County) and Leeds (Washington County) will impose the municipal transient room tax at 1 percent starting July 1, 2023. The total tranisent room tax in each of these locations will then be 5.57 percent. Those providing public accommodations in Henrieville, Parowan, Mona, Mt. Pleasant or Leeds must collect this new rate in addition to other state and local taxes. | Filing RequirementsReport and pay transient room taxes electronically at the new rates on your Transient Room Tax Return, form TC-62T, at tap.utah.gov starting with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |
Tax Bulletin 4-23 | Effective Date: July 1, 2023 | Re: Mona and Fillmore Impose Highways Tax | Utah Code §59-12-2215 allows a city or town option sales and use tax of up to 0.3 percent to fund highways and public transit.
Mona (Juab County) and Fillmore (Millard County) will each impose the city or town option sales and use tax at 0.3 percent starting July 1, 2023. The tax increase will raise the combined sales tax rate in Mona from 6.2 percent to 6.5 percent, and the combined rate in Fillmore from 6.45 percent to 6.75 percent. | Filing RequirementsReport and pay sales and use taxes at the new rates on your Sales and Use Tax Return. Start paying the new rates with the following periods:
Find all tax rates and quarterly rate changes at tax.utah.gov/sales. |