Sales Tax in Utah

Utah's sales tax is the most locally fragmented part of its tax picture: a 4.85% state general rate becomes a roughly 6.10% practical floor almost everywhere after a mandatory local-option add-on, then climbs meaningfully higher in specific cities.

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The base rate and the mandatory local floor

Utah's own statutory general sales tax rate is 4.85%, but a mandatory, uniform local-option component applies almost everywhere in the state, bringing the practical statewide floor to roughly 6.10%. This is genuinely different from a state with a single flat statewide sales tax rate -- Utah's real floor is meaningfully higher than its headline state rate.

City and county rates climb from there, and sources disagree on the top end

Combined city/county/special-district rates vary substantially above that floor: Salt Lake City is commonly cited around 8.45%, and Park City is cited anywhere from roughly 9.55% up to as high as 10.8% depending on the source and specific address's special-district overlaps. This record discloses that real cross-source inconsistency rather than picking one unverified figure -- confirm the exact current rate for your specific address with the Utah State Tax Commission or a local retailer before budgeting precisely.

Why Utah doesn't get a low- or high-sales-tax label here

Given this genuine local fragmentation -- a low statewide floor but real, substantial variation by city -- this record does not apply a single LOW_SALES_TAX or HIGH_SALES_TAX classification at the state level, the same judgment call made for Colorado's and South Carolina's similarly fragmented local sales-tax systems elsewhere in this project. Your effective sales tax rate in Utah depends heavily on exactly where you shop.

Key takeaways

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Read the full Utah overview for the complete picture, or explore individual cities and towns we've researched.

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Last reviewed: 2026-08-25. Independent research; not financial, tax, or legal advice -- confirm current figures with a local professional before making a decision.