Utah sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 6.1% |
| Local rates | Average 1.32%, highest 4.70% |
| Average combined rate | 7.42% |
| Groceries | 3% statewide food rateUnprepared food is taxed at a uniform 3%: 1.75% state, 1% local and 0.25% county. Prepared food pays the full combined rate. |
| Prescription drugs | ExemptPrescription drugs are exempt from Utah sales tax. |
| Clothing | TaxedClothing is taxed at the full combined rate. Utah has no sales tax holiday. |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the Utah Taxpayer Access Point (sales tax rate lookup under Tools).
Worked examples
$180 of groceries anywhere in Utah (3%)
| Rate | 3% |
|---|---|
| Price before tax | $180.00 |
| Sales tax | $5.40 |
| Total | $185.40 |
Working: $180.00 × 3% = $5.40. The 3% food rate is the same in every city and county, because the extra local option taxes do not apply to food.
Working back from a $107.42 total at the 7.42% average
| Rate | 6.1% state + 1.32% local = 7.42% |
|---|---|
| Price before tax | $100.00 |
| Sales tax | $7.42 |
| Total | $107.42 |
Working back: $107.42 ÷ 1.0742 = $100.00, so the tax was $7.42. At the average combined rate, dividing by 1.0742 gives a $100 price. Check the Tax Commission tables for your city.
The 3% food rate
Utah taxes unprepared food and food ingredients at a reduced, uniform 3% in every location: 1.75% state, 1% local option and 0.25% county option, as the State Tax Commission's rate tables show. None of the other local taxes apply to food, so groceries cost the same 3% from St. George to Logan. Prepared food is taxed at the full combined rate, and restaurants also charge a 1% restaurant tax. From 1 January 2026 that restaurant tax also covers food prepared or heated on request at grocery and convenience stores and gas stations.
Local option taxes
Above the 6.1% base, Utah localities can add taxes for transit, highways, recreation and tourism, and resort communities can levy their own. That is why combined rates reach up to 10.8% and change from one city to the next. The State Tax Commission publishes quarterly rate tables and a lookup for addresses. In the calculator, enter only the part above 6.1% as the local rate.
Utah vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Utah | 6.1% | 7.42% | 3% statewide food rate |
| Idaho | 6% | 6.03% | Taxed (income tax credit) |
| Wyoming | 4% | 5.39% | Exempt |
| Colorado | 2.9% | 7.89% | No state tax; local varies |
| New Mexico | 4.875% | 7.68% | Deductible (not taxed) |
| Arizona | 5.6% | 8.54% | No state tax; most cities tax it |
| Nevada | 6.85% | 8.24% | Exempt |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.