Utah sales tax changes

Tracking state and local sales tax rate and rule changes in Utah


Utah sales tax changes effective July 1, 2019

Numerous local tax rate changes take effect in Utah on July 1, 2019. Additionally, there's a new unified statewide 911 fee of $0.25 as of that date.

The changes below are broken up by city and county. 

City County Tax Rate Tax Type
Bluff San Juan County +1.10% Resort Community Tax
Cedar Highlands Iron County +2.50% Municipal Energy
Bluff San Juan County +3.00% Municipal Energy
Beaver City Beaver County +1.00% Municipal Transient Room Tax
Manila Daggett County +1.00% Municipal Transient Room Tax
Boulder Garfield County +1.00% Municipal Transient Room Tax
Bryce Canyon Garfield County +1.00% Municipal Transient Room Tax
Cannonville Garfield County +1.00% Municipal Transient Room Tax
Big Water Kane County +1.00% Municipal Transient Room Tax
Bluff San Juan County +1.00% Municipal Transient Room Tax
County Tax Rate Tax Type
Davis County +0.25% County Option Transportation
Summit County +0.20% County Option for Public Transit

See the Utah State Tax Commission for additional details.

Utah Sales Tax Rate Guide

Sales tax guide for Utah businesses

Our free, online guide covers all aspects of managing Utah sales tax compliance. Topics include:

  • Business registration
  • Collecting sales tax
  • Filing sales tax returns
  • State nexus obligations
  • And more!

Visit the guide

Utah sales tax changes archive

Numerous sales tax rates in Utah will increase starting April 1, 2019.

State sales tax rate change

Voters in the Beehive State approved a statewide sales tax rate increase on November 6, 2018. Thus, the Utah state sales tax rate will increase from 4.7 to 4.85%, effective April 1, 2019.

Local sales tax rate changes

Several local sales tax rate changes will also take effect on April 1, 2019.

The following jurisdictions will impose a new 0.1% botanical, cultural, recreational, and zoological tax (listed with new total sales tax rate):

  • Morgan County (6.05%), which also affects the rate in Morgan City (6.05%)
  • Nephi (6.35%)
  • Pleasant Grove (6.85%)
  • Santaquin (6.85)
  • Spanish Fork (6.85%)           

Utah County, and all cities within the county, will impose a 0.25% county option sales and use tax to fund highways and public transit. The combined rate in Utah County and most cities in the county will increase to 7%. Sales tax rates for the following cities will jump to 7.1%:

  • American Fork
  • Cedar Hills
  • Lindon
  • Orem
  • Payson
  • Provo

South Weber, Davis County, will impose an additional 1% transient room tax, bringing the total transient room tax rate to 5.57%.


Local sales and use tax rates will change in several cities and counties in Utah starting October 1, 2018.

Municipal rate changes

  • Bluffdale will impose a new 1% municipal transient room tax
  • Monroe will impose a new 6% municipal energy tax
  • Salt Lake City will impose a new 0.5% sales tax to raise revenue for correctional facilities
  • The municipal energy tax in South Jordan will increase to 6%
  • Tropic will impose a new 1% municipal transient room tax

County rate changes

The following counties will impose a new 0.25% county option highway and public transit sales and use tax

  • Cache County
  • Salt Lake County
  • Summit County

And Tooele County will impose a new 0.25% county option transportation tax

Additional information, including reporting codes, is available from the Utah State Tax Commission.


Several local sales and use tax rate changes will take effect in Utah on April 1, 2018.

City rate changes

  • Cedar Highlands is imposing a new 1% local option tax.
  • Cedar Hills is imposing a new 0.1% arts and zoo tax
  • Fairview is imposing a new 0.1% arts and zoo tax
  • Syracuse is imposing a new 0.1% arts and zoo tax

County rate changes

  • Grand County is increasing the short-term leasing tax to 4%.

Visit the Utah Department of Revenue for county and city reporting codes, and Avalara Sales Tax 360 to discover what else is changing in the world of sales tax.


Several local tax rate changes are set to take effect in Utah on Jan. 1, 2018. Most are new taxes.

The following municipalities will impose a new 1% municipal transient room tax, which is in addition to the combined sales and use tax rate (listed below).

  • Spring City (6.2%)
  • Park City (8.45%)
  • Park City East (7.85%)
  • Spanish Fork (6.75%)

Eureka will impose a new 6% tax on sales of municipal energy. This will be in addition to Eureka’s combined general sales and use tax rate of 5.95%.

There is also an increase to the statewide radio network tax. The new rate is $0.52.

Please note that food and food ingredients are taxed at a rate of 3% throughout Utah: 1.75% state tax, 1% local option tax, and 0.25% county option tax. Additional information is available from the Utah State Tax Commission.


Numerous new tax jurisdictions and sales and use tax rates are set to take effect in Utah on July 1, 2017. All are the result of the rapid growth of the Salt Lake City area. The region is booming, with Salt Lake City rating number 5 on the Forbes 2016 Fastest-Growing Cities list, and Ogden number 6. People are drawn to the natural beauty, smart and dedicated workforce, and relatively affordable housing. More than three-quarters of the state’s population live in the region nestled between Ogden and Provo, and more are arriving every day.

Newly incorporated townships

A local sales tax rate cannot be imposed until there is a locality in which to impose it. As the population of the greater Salt Lake City area grows, unincorporated areas are being developed and incorporated. The region will include the following five newly incorporated townships beginning July 1:

  • Copperton Township
  • Emigration Canyon Township
  • Kearns Township
  • Magna Township
  • White City Township

New tax rates

It usually doesn’t take too long after a town is incorporated for local sales and use taxes to find their way there. Often, the change occurs simultaneously. Not surprisingly, the following localities will each impose a new local option sales and use tax of 1 percent beginning July 1:

  • Copperton
  • Emigration Canyon
  • Kearns
  • Magna
  • White City

Additional details about the latest sales tax rate change is available at the Utah State Tax Commission.


Several local sales and use tax rate changes will take effect in Utah beginning April 1, 2017.

City tax rate changes (listed with new combined rates)

  • Cedar Hills is rescinding its Municipal Arts & Zoo tax (6.75%)
  • Joseph is imposing a new Municipal Transient Room tax of 1% (5.25%)
  • Millcreek is imposing a new Municipal Transient Room tax of 1% (5.75%)
  • Millcreek is imposing a new 1% local option tax (6.85%)
  • Payson is imposing a new 0.1% Municipal Arts & Zoo tax (6.85%)

County tax rate changes (listed with new combined rates)

  • Grand County is imposing a new 0.5% Rural Hospital tax (6.7%)
  • Millard County is imposing a new 0.25% County Option Highway & Public Transit tax (6.2%)
  • Summit County is imposing a new 0.25% local option tax and a new 0.25% Additional Mass Transit tax (6.55%)

Additional changes

  • Millcreek is a newly incorporated city in Salt Lake County
  • Springdale is imposing a new 6% tax on Municipal Energy
  • The town of Ophir was disincorporated and merged into Tooele County

See the Utah State Tax Commission for additional information.


Beginning January 1, 2017, the municipal energy sales and use tax rate in North Logan, Utah will increase to 6%.


Numerous new local sales and use taxes are set to take effect in Utah on July 1, 2016.

City rate changes

  • Naples will add a 0.20% city or town option sales and use tax
  • Provo will add a 0.10% arts and zoo sales and use tax
  • Salina will add a 6% municipal energy sales and use tax

County rate changes

  • Sanpete County will add a 0.25% transportation infrastructure sales and use tax
  • Tooele County will add a 0.25% transportation infrastructure sales and use tax

Additional information, including city and county codes, is available here.


Numerous local sales and use tax rate changes are scheduled to take effect in Utah on April 1, 2016.

City tax rate increases

  • Dutch John will impose a 1.1% basic resort tax, increasing the combined sales and use tax rate to 8.05%. It will not apply to the following:
    • Any product or service exempt from Utah sales tax
    • Food and food ingredients taxed at the 3% food rate
    • Motor vehicles, aircraft and watercraft (charges for repairs to these are taxable)
    • Modular, manufactured or mobile homes (charges for repairs to these are taxable)

County tax rate increases

The following counties (listed with new combined rates) will impose a 0.25% county option sales and use tax to generate revenue for highways and public transit:

  • Carbon County (6.2%)
  • Davis County (6.75%)
  • Duchesne County (6.2%)
  • Grand County (6.2%)
  • Rich County (6.2%)
  • San Juan County (6.2%)
  • Sevier County (6.2%)
  • Weber County (7.1%)

Transient room taxes

The following localities (listed with new transient room tax rates) will impose new or increase existing transient room taxes:

  • Hildale will impose a new 1% municipal transient room tax (5.25%)
  • Daggett County will increase the county transient room tax by 1.25% (4.25%)
  • Morgan City will impose a new 1% municipal transient room tax (5.25%)
  • Morgan County will increase the county transient room tax by 1.25% (4.25%)

Two Utah municipalities will impose new local sales and use taxes, effective July 1, 2015:


Several local tax rate changes will take place in Utah State Tax Commission.

Arts and zoo tax

A new 0.1% botanical, cultural, recreational and zoological tax will be imposed in the following localities, listed with their new total sales and use tax rates:

  • American Fork, 6.85%
  • Clearfield, 6.60%
  • Washington County, 6.05%

Tourism restaurant tax

Millard County will impose a 1% tourism restaurant tax, to be reported on the Restaurant Tax Return.

Municipal energy tax

Eagle Mountain will increase its municipal energy tax to 6%.


Helper City, Utah, will impose a 1% Municipal Transient Room Tax, effective January 1, 2015.

As of this writing, that is the only upcoming Utah tax rate change. Other Utah State Tax Commission website.


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