Utah Sales Tax 2026: 4.85% State Rate Plus Local Taxes

Utah's sales tax has a state part, set in the Utah Code, and a local part that depends on where the sale happens. This guide covers what the statute says: the state rate, the lower rates for food and residential fuel, what is taxed (including streaming and software), and how local taxes are added. It does not list combined rates for each city, because the State Tax Commission's rate pages were not readable with our tools; check the Commission for the exact combined rate for an address.

How the State Rate Is Built

Section 59-12-103 of the Utah Code imposes a state tax and a local tax on a taxable transaction. In the version effective July 1, 2026, the state tax is the sum of 4.70 percent, the rate specified in subsection (6)(a), and, where it applies, the tax rate the state imposes under Part 20, the Supplemental State Sales and Use Tax Act, for transactions located in a city, town or the unincorporated area of a county where that tax is levied. Subsection (6)(a) sets its rate at 0.15 percent, so the base state rate is 4.85 percent (our arithmetic: 4.70% + 0.15%). Section 59-12-103 itself does not say where Part 20 applies; Part 20 does (next paragraph).

Part 20 (Supplemental State Sales and Use Tax Act) applies in cities, towns and unincorporated areas of first or second class counties that had a public transit district on January 1, 2008. There the state tax is the difference between 0.30 percent and the highest local tax rate imposed under sections 59-12-2213, 59-12-2215 or 59-12-2216, and it is not charged where that local rate is already 0.30 percent. Part 20 does not apply to food and food ingredients (except food sold in a bundled transaction with other goods) or to sales exempt under section 59-12-104. The Legislature's site marks this version of section 59-12-103 with no later superseding date (checked 9 November 2026); that does not prove no later change has been enacted.

On a $100 purchase the base state tax is $4.85 (our arithmetic); the local tax, and any Part 20 tax, come on top.

Lower State Rates

The same section sets reduced state rates for two common purchases. Each still has the local tax added.

• Food and food ingredients: a state tax rate of 1.75 percent, plus the local tax.
• Residential use of gas, electricity, heat, coal, fuel oil or other fuels: a state tax rate of 2 percent, plus the local tax.

Prepared food is a separate taxable transaction in the statute (subsection (1)(e)), so a restaurant meal is not covered by the lower food rate.

What Utah Taxes

Section 59-12-103(1) imposes the tax on the purchaser for these transactions, among others (the statute's list is longer):

• Retail sales of tangible personal property made within the state
• Telecommunications service that originates and terminates within the state, mobile telecommunications service to the extent the Mobile Telecommunications Sourcing Act permits, and associated ancillary services
• Sales of gas, electricity, heat, coal, fuel oil or other fuels for commercial use, and for residential use (at the lower rate above)
• Sales of prepared food
• Admission or user fees for theaters, movies, museums, concerts, amusement parks, sporting events, golf, ski lifts and many similar activities (subject to the exceptions in section 59-12-104)
• Sales of leased tangible personal property from the lessor to the lessee made in the state
• Amounts paid or charged for access to digital audio-visual works, digital audio works, digital books or gaming services, including streaming and subscriptions
• Amounts paid or charged for the storage, use or other consumption of prewritten computer software delivered electronically or by load and leave, or seller-hosted prewritten software

What Is Exempt

Exemptions are listed in section 59-12-104 and the list is long. The first item is sales of aviation fuel, motor fuel and special fuel that are subject to a Utah state excise tax under the Motor and Special Fuel Tax Act, so fuel that carries the state fuel excise tax is exempt from sales tax. The Legislature's site shows the version of section 59-12-104 we read (effective July 1, 2026) is superseded on January 1, 2027 by a newer version; we have not reviewed what changes, so check the current text before relying on an exemption.

Local Taxes and Your Combined Rate

The statute says the local tax is the sum of the tax rates a county, city or town imposes on the transaction under Chapter 12. That means two stores in different Utah towns can charge different combined rates on the same item. To find the rate for an address, use the Utah State Tax Commission's rate lookup; we could not open its site from our tools, so we do not quote combined city rates here.

Official sources used

• Utah Code section 59-12-103, sales and use tax base and rates (effective 7/1/2026), Utah Legislature
• Utah Code section 59-12-104, exemptions (effective 7/1/2026), Utah Legislature
• Utah Code Title 59 Chapter 12 Part 20, Supplemental State Sales and Use Tax Act, Utah Legislature

All figures on this page were read from these pages on 9 November 2026. Where a page below says it could not be read, that is stated in the text.