Utah Sales Tax Rate 2026: 6.1% Minimum, 7.42% Avg. Combined
Utah’s sales tax rate is at least 6.1%. The state rate is 4.85%, and a 1.25% local tax applies everywhere in the state. Counties, cities and transit districts add more on top. The average combined rate is 7.42%.
| Utah sales tax (2026) | Rate |
|---|---|
| State rate | 4.85% |
| Mandatory statewide local tax | 1.25% |
| Minimum rate anywhere in Utah | 6.1% |
| Average combined rate | 7.42% |
Rates as of July 1, 2026, from the Tax Foundation. The exact rate on an order depends on the delivery address. Look up the exact rate for any Utah ZIP code with our sales tax calculator.
Utah has a 4.85% state rate — 6.1% minimum once the statewide 1.25% local tax is added — and eliminated its 200-transaction nexus threshold in 2025, moving to a revenue-only trigger. SaaS and digital goods are taxable. Utah is an SST member state and has a distinctive grocery tax structure with a food and food ingredients rate.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 4.85% |
| Economic Nexus Threshold | $100,000 gross sales (rolling 12 months) |
| Transaction Threshold | None (eliminated July 1, 2025) |
| Digital Goods / SaaS | Taxable |
| Typical Filing Frequency | Quarterly |
| SST Member | Yes |
| Registration Portal | tap.utah.gov |
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Utah’s economic nexus threshold is $100,000 in gross sales into Utah in the current or prior calendar year. Utah eliminated its alternative 200-transaction threshold effective July 1, 2025 — only the revenue threshold now applies.
Marketplace-facilitated sales count toward the threshold.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”Utah sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · Utah 84101
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Collecting sales tax in Utah and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
Utah’s state rate is 4.85% (comprising a 4.7% state rate plus a 0.15% levy for specific purposes). Local taxes add:
- State: 4.85%
- Uniform local tax charged everywhere: 1.25% (so the minimum combined rate is 6.1%)
- County: typically 0.35%–1%
- City/town: typically 0%–1%
- Transit/special districts: typically 0.25%–0.6%
- Combined in Salt Lake City: approximately 7.75%
- Combined in Provo: approximately 7.25%
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, digital goods, most retail goods.
Reduced rate for food: Utah applies a reduced 1.75% rate to qualifying food and food ingredients for home consumption (the full combined rate does not apply to groceries). This is a significantly reduced rate, not a full exemption.
Exempt: Prescription drugs, most agricultural inputs, qualifying manufacturing machinery.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Utah taxes SaaS and digital goods under its sales tax framework. The Utah State Tax Commission applies sales tax to:
- SaaS — taxable
- Downloaded software — taxable
- Digital content (music, ebooks, streaming) — taxable
- Online subscriptions for digital products — taxable
Utah’s digital goods taxability is broad and well-established. SaaS sellers crossing $100,000 in Utah revenue have a collection obligation.
Registration
Section titled “Registration”Utah is an SST member state. Register through the SSTRS at streamlinedsalestax.org for multi-state coverage including Utah.
For Utah-only registration:
- Go to the Utah Taxpayer Access Point (TAP): tap.utah.gov
- Register for a Sales and Use Tax License
- Provide EIN and business details
- You will receive a Utah Sales Tax License number
Registration is free.
Foreign Sellers
Section titled “Foreign Sellers”Utah accepts foreign business registrations. A US EIN is required.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”| Annual Tax Liability | Filing Frequency |
|---|---|
| Less than $1,000 | Annual |
| $1,000–$50,000 | Quarterly |
| More than $50,000 | Monthly |
Quarterly due dates: Returns are due by the last day of the month following the quarter end (April 30, July 31, October 31, January 31).
Returns are filed through the Utah TAP portal.
Compliance Notes
Section titled “Compliance Notes”Transaction threshold eliminated 2025: If you were monitoring Utah’s 200-transaction trigger, this no longer applies as of July 1, 2025. Only the $100,000 revenue threshold applies.
Food reduced rate: Utah’s 1.75% food rate requires product-level classification. Food sellers must correctly categorize items to apply the reduced rate rather than the standard 4.85%+ rate.
SST member: Use the SSTRS for multi-state registration covering Utah.
Digital sellers: Utah taxes SaaS — register once you cross $100,000.
Amazon FBA: Amazon operates fulfillment centers in Utah. FBA inventory creates physical nexus immediately.
Utah Sales Tax FAQ
Section titled “Utah Sales Tax FAQ”What is the sales tax rate in Utah?
Section titled “What is the sales tax rate in Utah?”Utah’s state rate is 4.85%, and a 1.25% local tax applies everywhere in the state, so every sale is taxed at least 6.1%. Counties, cities and transit districts add more on top. The average combined rate is 7.42% (Tax Foundation, July 2026).
What is the Utah economic nexus threshold?
Section titled “What is the Utah economic nexus threshold?”Remote sellers must register and collect Utah sales tax once they make more than $100,000 in gross sales into the state (rolling 12 months). The separate transaction-count threshold has been removed.
Is SaaS taxable in Utah?
Section titled “Is SaaS taxable in Utah?”Yes. Utah generally taxes SaaS and digital goods. See the Digital Goods and SaaS section above for the details.
How often do you file sales tax in Utah?
Section titled “How often do you file sales tax in Utah?”Most sellers file quarterly. Utah assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.