General Information
Use tax is a tax on goods and taxable services purchased for use, storage or other 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 to the Tax Commission. If you have a Utah sales tax license/account, include the use tax on your sales tax return. If you do not have a Utah sales tax license/account, report the use tax on line 31 of TC-40.
You may take a credit for sales or use tax paid to another state (but not a foreign country). The credit may not be greater than the Utah use tax you owe. If you paid sales tax to more than one state, complete the Use Tax Worksheet below for each state. Add lines 8 on all worksheets, and enter the total on line 31.
Use Tax Worksheet
You may use the following worksheet to calculate your Utah use tax.
| Worksheet for Calculating Utah Use Tax | ||
|---|---|---|
| 1. | Amount of purchases (except grocery food) subject to use tax | $ |
| 2. | Use tax rate (decimal from Use Tax Rate Chart) | |
| 3. | Multiply line 1 by line 2 | $ |
| 4. | Amount of grocery food purchases subject to use tax | $ |
| 5. | Multiply line 4 by 3% (.03) | $ |
| 6. | Add line 3 and line 5 | $ |
| 7. | Credit for sales tax paid to another state on use tax purchases | $ |
| 8. | Utah use tax (subtract line 7 from line 6). If less than zero, enter “0” | $ |
Sales and use tax rates vary throughout Utah. Use the Use Tax Rate Chart below to get the rate for the location where the merchandise was delivered, stored, used, or consumed. Use the county tax rate if the city is not listed.
The tax on grocery food is 3 percent. Grocery food is food sold for ingestion or chewing by humans and consumed for taste or nutrition. Grocery food does not include alcoholic beverages or tobacco. See Pub 25, Sales and Use Tax, for more information.
Use Tax Rate List
These rates are listed by county. If a locality within a county is not listed with a separate rate, use the county rate.
- .0635 Beaver County
- .0735 Beaver City
- .0635 Box Elder County
- .0690 Brigham City, Perry, Willard
- .0665 Mantua
- .0735 Snowville
- .0670 Cache County
- .0695 Cache Valley Transit, Hyde Park, Lewiston, Millville
- .0700 Hyrum, Logan, Nibley, N. Logan, Providence, Richmond, River Heights, Smithfield
- .0635 Carbon County
- .0645 Helper
- .0675 Price
- .0665 Wellington
- .0735 Daggett County
- .0845 Dutch John
- .0715 Davis County
- .0725 Bountiful, Centerville, Clearfield, Farmington, Kaysville, Layton, N. Salt Lake, S. Weber, Syracuse, W. Bountiful, Woods Cross
- .0635 Duchesne County
- .0645 Duchesne City
- .0675 Roosevelt
- .0635 Emery County
- .0825 Green River
- .0735 Garfield County
- .0835 Boulder, Panguitch, Tropic
- .0855 Bryce Canyon
- .0845 Escalante
- .0685 Grand County
- .0885 Moab
- .0635 Iron County
- .0835 Brian Head
- .0645 Cedar City
- .0635 Juab County
- .0675 Mona
- .0675 Nephi
- .0670 Santaquin South
- .0735 Kane County
- .0845 Kanab
- .0835 Orderville
- .0635 Millard County
- .0675 Fillmore
- .0670 Morgan County
- .0695 Morgan City
- .0635 Piute County
- .0635 Rich County
- .0795 Garden City
- .0725 Salt Lake County
- .0885 Alta
- .0835 Brighton
- .0745 Murray, South Salt Lake
- .0775 Salt Lake City, Inland Port SLC, SLC Convention Hotel
- .0635 San Juan County
- .0675 Blanding, Monticello
- .0745 Bluff
- .0635 Sanpete County
- .0645 Centerfield, Mayfield
- .0675 Ephraim, Fairview, Gunnison, Mt. Pleasant
- .0665 Manti
- .0635 Sevier County
- .0645 Aurora, Redmond
- .0665 Monroe
- .0675 Richfield, Salina
- .0715 Summit County
- .0905 Park City
- .0745 Snyderville Basin Transit
- .0660 Tooele County
- .0690 Erda, Lakepoint, City, Lakepoint Transit, Lincoln, Stansbury Park
- .0700 Grantsville, Tooele City
- .0645 Uintah County
- .0695 Naples, Vernal
- .0715 Utah County
- .0725 American Fork, Cedar Hills, Highland, Lehi, Lindon, Orem, Payson, Pleasant Grove, Provo, Santaquin, Spanish Fork, Springville, Vineyard
- .0645 Wasatch County
- .0675 Heber
- .0755 Independence, Mil. Rec. Wasatch, Mil. Rec. Hideout, Mil. Rec. MWR Hotel, Mil. Rec. GAEC PID
- .0785 Midway
- .0835 Park City East
- .0645 Washington County
- .0675 Hurricane, Ivins, La Verkin, St. George, Santa Clara, Washington City
- .0805 Springdale
- .0745 Virgin
- .0635 Wayne County
- .0665 Bicknell
- .0725 Weber County
- .0745 Falcon Hill Riverdale, Riverdale