What is the sales tax in Utah?
Combined rate, the threshold that makes you register, and the rules that decide what you charge.
The Utah state sales tax rate is 6.1%. Local rates average 1.15%, for a combined average of 7.25%, and reach 9.05% in the highest jurisdictions. A remote seller has to register once sales into Utah pass $100,000 in sales into the state over the previous or current calendar year. Charge the rate at the buyer’s address. Sellers with a location in the state charge their own local rate instead.
- State rate
- 6.1%
- Average local rate
- 1.15%
- Combined average
- 7.25%
- Highest in the state
- 9.05%
Do you have to register?
Economic nexus threshold
$100,000
Measured over the previous or current calendar year. Order count does not matter here, only the dollar figure. Physical presence — staff, an office, or stock sitting in a 3PL in the state — creates the obligation immediately, before any threshold applies.
What you charge, and on what
- Which address sets the rate Charge the rate at the buyer’s address. Sellers with a location in the state charge their own local rate instead.
- Is shipping taxed Not taxable. Separately stated delivery is exempt.
- Clothing Taxed at the same rate as everything else.
- Groceries Reduced rate
- Marketplace sales Amazon, Walmart, Etsy, and eBay collect and remit on the orders they process. Sales through your own store stay yours to collect on.
- Registering Covered by the Streamlined Sales Tax registration, so you can register here and in the other member states in one application.
Worth knowing about Utah
- Groceries are taxed at a reduced 3% combined rate.
- The 200-transaction test was removed in 2025.
Utah sales tax questions
What is the sales tax rate in Utah?
The state rate is 6.1%. Local jurisdictions add an average of 1.15% on top, which puts the typical combined rate at 7.25% and the highest at 9.05%. Because the rate follows the address, the figure you charge depends on where the order is going.
When does a remote seller have to register in Utah?
Once sales into the state pass $100,000 in sales into the state over the previous or current calendar year. Order count does not matter here — the dollar figure is the only trigger. Physical presence, including inventory held at a 3PL in the state, creates the obligation immediately, before any threshold applies.
Is shipping taxable in Utah?
Not taxable. Separately stated delivery is exempt.
Is clothing taxed in Utah?
Clothing is taxed at the same rate as other goods. Utah does not exempt apparel.
Where the authoritative number is
Rates and thresholds change, and the Utah State Tax Commission sets them. Check there before you register or file. This is a Streamlined Sales Tax member state, so you can also register here and in the other member states through one free application.
Other states with a $100,000 threshold
Know before you cross the line
The threshold above is easy to read and hard to track, because it counts sales from your store, your marketplaces, and your wholesale accounts together. Endless keeps those on one source of truth, so what you have sold into Utah this year is a number you already have rather than one you assemble after the fact.
This page is a reference, not tax advice. Confirm registration and filing decisions with the Utah State Tax Commission or a tax professional.