If you made any out of state purchases for goods or services, stored or consumed in Utah and you paid NO sales tax in any state on those purchases, you will be required to pay the use tax on these purchases or services.
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 as provided in the table below. If a city is not listed, use the tax rate for the county where the city is located.
Please click here for the list of counties and percentage rates.