Utah Sales Tax Guide
Complete sales tax information for Utah, including rates, nexus thresholds, filing requirements, and exemptions.
State Sales Tax Rate
6.10%
Average Combined Rate
7.25%
State + Local Average
Economic Nexus
$100,000.00
Revenue or Trans.
Tax Base
Destination-Based
Tax Exemptions
Groceries & Food✗ Taxable
Clothing✗ Taxable
Prescription Drugs✓ Exempt
Economic Nexus Requirements
Threshold
$100,000.00
in revenue OR 200 transactions
Effective Date
January 1, 2019
Tax Base: Destination-Based
Destination-based taxation means sales tax is calculated based on the buyer's location. You'll charge the sales tax rate applicable to the customer's shipping address within Utah.
Filing Frequency
Filing frequency in Utah typically depends on your sales volume:
- Monthly: High-volume sellers (typically $10,000+ in monthly tax)
- Quarterly: Medium-volume sellers (most online sellers)
- Annual: Low-volume sellers (less than $1,000 in annual tax)
The state revenue department will assign your filing frequency when you register for a sales tax permit.
Special Rules & Notes
Calculate Tax for Utah
⚠️ Provided as-is for informational purposes. Not tax advice. Verify rates with official state sources.