Use tax is a tax on all goods and taxable services purchased for storage, use or consumption in Utah during the taxable year and applies only if sales tax was not paid at the time of purchase. If you purchased an item from an out-of-state seller, including internet, catalog, radio and TV purchases, and the seller did not collect sales tax on that purchase, you must pay the use tax directly the Tax Commission.
Credit is allowed for sales or use tax paid to another state, (but not a foreign country). If the tax rate in the other state is lower than Utah's rate, the taxpayer must pay the difference. If the tax rate in the other state is greater than Utah's rate, no sales or use tax credit or refund is allowed. If sales taxes were paid to more than one state, complete a worksheet for each state. Sales and use tax rates vary throughout Utah. Use the chart on this page to find the rate for the location where the merchandise was delivered, stored, used, or consumed. If the city is not listed, use the county tax rate. The sales tax rate on grocery food purchased through the Internet or by mail order is 3% less than the regular sales tax rate. In order to qualify for this reduced rate, the grocery food must be for substances sold for ingestion or chewing by humans and consumed for the substance’s taste or nutritional value. The reduced rate does not apply to alcoholic beverages or tobacco. For more information, see Tax Commission Publication 25, available at http://tax.utah.gov/forms/currentforms.
Enter use tax of $400 or less. If the amount exceeds $400, the purchaser is required to obtain a sales and use tax license and to pay the use tax on a sales and use tax return.
Worksheet for Computing Utah Use Tax
If less than zero, enter "0
USE TAX RATE CHART | |
.0595 | Beaver County |
.0695 | Beaver City |
.0595 | Box Elder County |
.0650 | Brigham City, Perry, Willard |
.0695 | Snowville |
.0630 | Cache County |
.0655 | Chache Valley Transit, Hyde Park, Lewiston, Millville |
.0660 | Hyrum, Logan, Nibley, N. Logan, Providence, Richmond, River Heights, Smithfield |
.0595 | Carbon County |
.0625 | Wellington |
.0635 | Price |
.0695 | Daggett County |
.0650 | Davis County |
.0660 | Bountiful, Centerville, N. Salt Lake, W. Bountiful, Woods Cross |
.0595 | Duchesne County |
.0605 | Duchesne City |
.0635 | Roosevelt |
.0595 | Emery County |
.0775 | Green River |
.0695 | Garfield County |
.0795 | Boulder, Panguitch, Tropic |
.0805 | Bryce Canyon |
.0595 | Grand County |
.0785 | Moab |
.0595 | Iron County |
.0605 | Cedar City |
.0795 | Brian Head |
.0595 | Juab County |
.0620 | Santaquin South |
.0625 | Nephi |
.0695 | Kane County |
.0795 | Kanab, Orderville |
.0595 | Millard County |
.0595 | Morgan County |
.0595 | Piute County |
.0595 | Rich County |
.0755 | Garden City |
.0685 | Salt Lake County |
.0705 | South Salt Lake |
.0835 | Alta |
.0595 | San Juan County |
.0635 | Blanding, Monticello |
.0595 | Sanpete County |
.0625 | Ephraim, Fairview, Mt. Pleasant |
.0635 | Gunnison |
.0595 | Sevier County |
.0605 | Aurora, Redmond |
.0635 | Richfield, Salina |
.0605 | Summit County |
.0635 | Snyderville Basin Transit |
.0745 | Park City |
.0595 | Tooele County |
.0625 | Erda, Grantsville, Lakepoint, Lincoln, Stansbury Park |
.0635 | Tooele City |
.0605 | Uintah County |
.0635 | Naples, Vernal |
.0675 | Utah County |
.0685 | Cedar Hills, Orem |
.0595 | Wasatch County |
.0625 | Heber |
.0705 | Independence |
.0735 | Midway |
.0785 | Park City East |
.0595 | Washington County |
.0625 | Hurricane, Ivins, La Verkin, St. George, Santa Clara, Washington City |
.0755 | Springdale |
.0595 | Wayne County |
.0685 | Weber County |
.0705 | Falcon Hill Riverdale, Riverdale |
| |
.0595 | Beaver County |
.0695 | Beaver City |
.0595 | Box Elder County |
.0650 | Brigham City, Perry, Willard |
.0695 | Snowville |
.0630 | Cache County |
.0655 | Chache Valley Transit, Hyde Park, Lewiston, Millville |
.0660 | Hyrum, Logan, Nibley, N. Logan, Providence, Richmond, River Heights, Smithfield |
.0595 | Carbon County |
.0625 | Wellington |
.0635 | Price |
.0695 | Daggett County |
.0650 | Davis County |
.0660 | Bountiful, Centerville, N. Salt Lake, W. Bountiful, Woods Cross |
.0595 | Duchesne County |
.0605 | Duchesne City |
.0635 | Roosevelt |
.0595 | Emery County |
.0775 | Green River |
.0695 | Garfield County |
.0795 | Boulder, Panguitch, Tropic |
.0805 | Bryce Canyon |
.0595 | Grand County |
.0785 | Moab |
.0595 | Iron County |
.0605 | Cedar City |
.0795 | Brian Head |
.0595 | Juab County |
.0620 | Santaquin South |
.0625 | Nephi |
.0695 | Kane County |
.0795 | Kanab, Orderville |
.0595 | Millard County |
.0595 | Morgan County |
.0595 | Piute County |
.0595 | Rich County |
.0755 | Garden City |
.0685 | Salt Lake County |
.0705 | South Salt Lake |
.0835 | Alta |
.0595 | San Juan County |
.0635 | Blanding, Monticello |
.0595 | Sanpete County |
.0625 | Ephraim, Fairview, Mt. Pleasant |
.0635 | Gunnison |
.0595 | Sevier County |
.0605 | Aurora, Redmond |
.0635 | Richfield, Salina |
.0605 | Summit County |
.0635 | Snyderville Basin Transit |
.0795 | Park City |
.0595 | Tooele County |
.0625 | Erda, Grantsville, Lakepoint, Lincoln, Stansbury Park |
.0635 | Tooele City |
.0605 | Uintah County |
.0635 | Naples, Vernal |
.0675 | Utah County |
.0685 | Cedar Hills, Lindon, Orem |
.0595 | Wasatch County |
.0625 | Heber |
.0705 | Independence |
.0735 | Midway |
.0785 | Park City East |
.0595 | Washington County |
.0625 | Hurricane, Ivins, La Verkin, St. George, Santa Clara, Washington City |
.0755 | Springdale |
.0595 | Wayne County |
.0685 | Weber County |
.0705 | Falcon Hill Riverdale, Riverdale |