Utah State Excise Taxes 2024 - Fuel, Cigarette, and Alcohol Taxes
Gasoline: 24.50¢ per gallon | Cigarettes: $1.70 per pack | Liquor: $12.18 per gal | Wine: 0¢ per gal | Beer: 41¢ per gal |
What is an Excise Tax?
An excise tax is a tax directly levied on certain goods by a state or federal government. The most prominent excise taxes collected by the Utah state government are the fuel tax on gasoline and the so-called "sin tax" collected on cigarettes and alcoholic beverages.
An excise tax is not the same thing as the Utah Sales Tax.
The Utah Sales Tax is collected as a percentage of the final purchase price of all qualifying sales, and is collected directly from the end consumer of the product.Utah's excise taxes, on the other hand, are flat per-unit taxes that must be paid directly to the Utah government by the merchant before the goods can be sold. Merchants may be required to attach tax stamps to taxable merchandise to show that the excise tax was paid.
Even though excise taxes are collected from businesses, virtually all Utah merchants pass on the excise tax to the customer through higher prices for the taxed goods.
Utah per capita excise tax
Utah collects an average of $352 in yearly excise taxes per capita, lower then 76% of the other 50 states.
Utah General Excise Taxes - Gasoline, Cigarettes, and More
Utah collects general excise taxes on the sale of motor fuel (gasoline and diesel), cigarettes (per pack), and cell phone service plans. Other general taxes, similar to excise taxes, may be collected on other items including transportation tickets, gas guzzlers, tanning salons, vehicle sales, firearms, and more.
Utah Gas Tax
28th highest gas taxThe Utah excise tax on gasoline is 24.50¢ per gallon, lower then 56% of the other 50 states. Utah's excise tax on gasoline is ranked #28 out of the 50 states. The Utah gas tax is included in the pump price at all gas stations in Utah.
Utah Cigarette Tax
18th highest cigarette taxThe Utah excise tax on cigarettes is $1.70 per 20 cigarettes, higher then 64% of the other 50 states. Utah's excise tax on cigarettes is ranked #18 out of the 50 states. The Utah cigarette tax of $1.70 is applied to every 20 cigarettes sold (the size of an average pack of cigarettes). If a pack contains more then 20 cigarettes, a higher excise tax will be collected.
Utah Cellphone Tax
12th highest cellphone taxThe average tax collected on cell phone plans in Utah is $12.16 per phone service plan, higher then 76% of the other 50 states. Utah's average cellphone tax is ranked #12 out of the 50 states. The Utah cellphone tax is already included in the service plan price you pay to your service provider, and may be listed as "Misc. taxes and Fees" or "Other" on your monthly bill.
Utah Car Tax
Utah collects a registration fee and a title fee on the sale or transfer of cars and motorcycles, which are essentially renamed excise taxes. Unlike standard excise taxes, however, the end consumer must pay the tax directly to the Utah Department of Transportation and receive documentation (registration and title papers) proving the fees were paid.
Utah Alcohol Excise Taxes - Liquor, Wine, and Beer
Utah collects special excise taxes on the sale of all types of alcohol, subdivided into specific taxes on wine, beer, and liquor (hard alcohol other then wine and beer). Alcohol taxes are sometimes collectively referred to as "sin taxes", which also include excise taxes on cigarettes, gambling, drugs, and certain other items.
Please note that the IRS also collects a federal excise taxes on alcoholic beverages, which are included separately from Utah's alcohol taxes in the final purchase price.
Utah Beer Tax
13th highest beer taxThe Utah excise tax on beer is $0.41 per gallon, higher then 74% of the other 50 states. Utah's beer excise tax is ranked #13 out of the 50 states. The Utah beer tax is already added to the purchase price of all beer bought in Utah, whether in kegs, bottles, or cans.
Utah Wine Tax
0th highest wine taxThe Utah excise tax on Wine is $0.00 per gallon, one of the highest wine taxes in the country. Utah's excise tax on wine is ranked #0 out of the 50 states. All wine sales in Utah must be made through state-owned liquor stores. In addition to the excise tax collected on wine, additional taxes and fees may also apply. The Utah wine tax is already added to the purchase price of all wine bought in Utah.
Utah Liquor Tax
8th highest liquor taxThe Utah excise tax on liquor is $12.18 per gallon, one of the highest liquor taxes in the country. Utah's excise tax on Spirits is ranked #8 out of the 50 states. Because liquor stores in Utah are state-owned, excise taxes for hard alcohol sales are set by the Distilled Spirits Council of the United States (DISCUS). The Utah liquor tax applies to all hard alcohol (alchoholic beverages other then beer and wine), and is already included in the purchase price by the retailer.
Utah Excise Tax Deductions & Refunds
Can I deduct my Utah Excise taxes?
Unlike the Utah Sales Tax, excise taxes are not generally deductible on Utah income tax returns or on your federal tax return. However, the IRS occasionally allows certain excise taxes to be deducted for certain tax years.
- Vehicle Tax Deduction
- Utah sales and excise taxes on cars or vehicles bought during 2009 may be deducted once from your federal tax return. You cannot deduct excise taxes for vehicles bought during other years.
- Phone Tax Deduction
- You may deduct excise taxes paid on long-distance phone calls between the years of 2003 and 2006 from your federal tax return.
Can I get a Utah Excise Tax Refund?
While sales tax refunds are available for goods that are purchased in Utah and exported, Utah excise taxes paid on goods are generally non-refundable. Incentives may exist allowing certain state of federal excise taxes to be refunded on goods bought for specific uses, but such incentives change frequently.
Utah Excise Tax - References
- Tax Foundation, State Excise Tax Collections Per Capita, Updated 2009
- Tax Foundation, Gasoline Excise Taxes, Updated 2012
- Tax Foundation, Cigarette Excise Taxes, Updated 2012
- Tax Foundation, Liquor Excise Taxes, Updated 2011
- Tax Foundation, Beer Excise Tax Rates, Updated 2012
- Tax Foundation, Average Wine Taxes, Updated 2011
- Tax Foundation, Average Cell Phone Taxes, Updated 2010