Questions & Answers

How is Utah use tax calculated?

If you purchased an item to use in Utah from an out-of-state seller, including Internet, catalog, radio and TV sales, the purchase is subject to sales or use tax. If the seller did not collect Utah sales tax on the purchase, you need to pay use tax with your Utah return.

If you paid sales tax on the item but to another state, you're probably eligible for a credit.

Below is a list of local use tax rates for the state of Utah. Your use tax is calculated by multiplying the total amount of purchases from out of state sellers who did not charge Utah sales tax by your local use tax rate:

  • Beaver County .0635
  • Beaver City .0735
  • Box Elder County .0610
  • Brigham City, Perry, Willard .0665
  • Snowville .0710
  • Cache County .0670
  • Cache Valley Transit, Hyde Park, Lewiston, Millville .0695
  • Hyrum, Logan, Nibley, North Logan, Providence, Richmond, River Heights, Smithfield .0700
  • Carbon County .0635
  • Helper .0645
  • Price .0675
  • Wellington .0665
  • Daggett County .0735
  • Dutch John .0845
  • Davis County .0715
  • Bountiful, Centerville, Clearfield, Farmington, Layton, North Salt Lake, Syracuse, West Bountiful, Woods Cross .0725
  • Duchesne County .0635
  • Duchesne City .0645
  • Roosevelt .0675
  • Emery County .0635
  • Green River .0825
  • Garfield County .0710
  • Boulder, Panguitch, Tropic .0810
  • Bryce Canyon, Escalante .0820
  • Grand County .0685
  • Moab .0875
  • Iron County .0610
  • Brian Head .0810
  • Cedar City .0620
  • Juab County .0610
  • Santaquin South .0635
  • Nephi .0650
  • Kane County .0710
  • Kanab, Orderville .0810
  • Millard County .0635
  • Fillmore .0645
  • Morgan County .0620
  • Piute County .0610
  • Rich County .0635
  • Garden City .0795
  • Salt Lake County .0725
  • Murray, South Salt Lake .0745
  • Alta .0875
  • Brighton .0835
  • Salt Lake City .0775
  • San Juan County .0635
  • Blanding, Monticello .0675
  • Bluff .0745
  • Sanpete County .0635
  • Centerfield, Mayfield .0645
  • Ephraim, Mount Pleasant .0665
  • Fairview, Gunnison .0675
  • Sevier County .0635
  • Aurora, Redmond .0645
  • Richfield, Salina .0675
  • Summit County .0715
  • Snyderville Basin Transit .0745
  • Park City .0905
  • Tooele County .0660
  • Erda, Grantsville, Lakepoint, Lincoln, Stansbury Park .0690
  • Tooele City .0700
  • Uintah County .0645
  • Naples, Vernal .0695
  • Utah County .0715
  • American Fork, Cedar Hills, Lindon, Orem, Payson, Pleasant Grove, Provo, Santaquin, Spanish Fork, Vineyard .0725
  • Wasatch County .0610
  • Heber .0640
  • Independence .0720
  • Midway .0750
  • Park City East .0800
  • Washington County .0645
  • Hurricane, Ivins, La Verkin, St. George, Santa Clara, Washington City .0675
  • Springdale .0805
  • Virgin .0745
  • Wayne County .0610
  • Weber County .0725
  • Falcon Hill Riverdale, Riverdale .0745

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