If you made any out of state purchases for goods or services, stored or consumed in Utah and you did not pay sales tax in any state on those purchases, you will be required to pay the use tax on these purchases or services.
What if I paid tax for a different state?
You can take a credit for the sales or use tax paid to another state. The credit cannot be more than the Utah Use tax owed. Use the worksheet below to figure the amount of your use tax.
What is the Use Tax Rate?
The tax rate for use tax depends on the city where you received the goods or taxable service. Multiply the purchase price of the goods or taxable service by the tax rate for the appropriate city. If a city is not listed, use the tax rate for the county where the city is located instead.