State Sales Tax Rates

State Sales Tax Rates Utah State Sales Tax 2015

Utah Sales Tax 2015
Utah State Sales Tax for 2015 Maximum Municipal Sales Tax

5.95%

2.00%

What is the Utah Sales Tax?

The Utah state sales tax is 5.95%, with a maximum possible sales tax (including local and municipal sales taxes) of 7.95%.

Unlike some other states, Utah does not allow local and municipal governments to impose their own sales taxes. The maximum sales tax that can be collected anywhere in Utah is 2% of the qualifying purchase price.

The average sales tax in Utah, including local sales taxes charged by counties and cities, ranges from 5.95% to 8.35%. A special sales tax of 16.35% is collected on car rental fees within Salt Lake City.

What sales are exempt from the Utah Sales Tax?

Utah Sales and Use Tax Rates

Many states set special sales tax rates for certain types of goods like groceries or clothes, and may completely exempt certain transactions from state and local sales taxes. Utah, however, does not exempt any purchases from state or local sales taxes.

Utah sets a special sales tax rate for unprepared food and groceries (at 4%). While many other states also collect a special (and often higher) sales tax on prepared and restaraunt food, Utah does not have a specific restaraunt sales tax.

Generally, the Utah sales tax is collected only from the end consumer, or the end user of the product. Customers buying products in bulk, as a business-to-business transaction, or buying with the intent to resell do not have to pay the Utah sales tax if they provide the seller with a Utah Sales Tax Exemption Certificate at the time of purchase. Most states will accept the Uniform Sales and Use Tax Certificate for this purpose, which is available from the Multistate Tax Commission here.

Internet Sales Tax, or tax on purchases made over the internet, is currently a gray area in many states' tax codes. While most states can collect sales tax on internet purchases made within the state (the vendor and consumer are both located in Utah), taxation of interstate internet transactions is much more complicated.

Currently New York, Rhode Island, North Carolina, Colorado, and Illinois have some form of online sales tax that also handles interstate transactions. For details on how Utah handles taxation of online sales, read more about online sales taxes in the United States.

Resources:

[1] Table of state sales taxes on Wikipedia
http://en.wikipedia.org/wiki/Sales_taxes_in_the_United_States#By_jurisdiction

[2] Utah sales tax information on Tax-Rates.org
http://www.tax-rates.org/Utah/sales-tax

[3] Table of state sales, use, and excise taxes by The Tax Foundation
http://www.taxfoundation.org/taxdata/show/245.html

[4] State level taxation resources on IRS.gov
http://www.irs.gov/businesses/small/article/0,,id=99021,00.html