Utah does not exempt any types of purchase from the state sales tax. Groceries is subject to special sales tax rates under Utah law. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.

Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. Unlike many states, Utah treats both candy and soda as groceries for sales tax purposes. Other items including gasoline, alcohol, and cigarettes are subject to various Utah excise taxes in addition to the sales tax.

In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. The UT sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. Utah's sales tax rates for commonly exempted items are as follows:

$100 Restaurant Dinner	$100 of groceries	$100 in clothes	$100 of consumer products
$5.95 sales tax $105.95 total	$3.00 sales tax $103.00 total	$5.95 sales tax $105.95 total	$5.95 sales tax $105.95 total

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Utah Sales Tax Exemption Certificate

Unlike a Value Added Tax (VAT), the Utah sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Utah Sales Tax Exemption Form to buy these goods tax-free.

Companies or individuals who wish to make a qualifying purchase tax-free must have a Utah state sales tax exemption certificate, which can be obtained from the Utah State Tax Commission . On making an exempt purchase, Exemption Certificate holders may submit a completed Utah Sales Tax Exemption Form to the vendor instead of paying sales tax.

Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full Utah sales tax code) can be downloaded from the Utah State Tax Commission here .

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Utah Sales Tax Calculator

Purchase Details:

$ in zip code Enter the zip code where the purchase was made for local sales tax

Whenever you make a purchase at a licensed Utah retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our Utah sales tax calculator.

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Utah Use Tax [View Main Article]

If you buy goods and are not charged the Utah Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 5.95% sales tax (less any foreign sales tax paid) for these items yourself as the Utah Use Tax.

Your are expected to voluntarily list your liable purchases on a Utah Use Tax Return, which should be attached with payment to your Utah Income Tax Return. Historically, compliance rates with with the Utah Use Tax have been low.

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Utah Local Sales Taxes

Utah does not allow local jurisdictions like cities or counties to collect a local sales tax. The Utah state sales tax of 5.95% is applicable statewide. You can view the sales tax rates for various cities in Utah here.

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