Home/Sales Tax/UT

Utah

Sales Tax Rules

4.85%
State Rate
9.55%
Max Combined
Taxable
SaaS
$100k
Nexus Threshold

Full Tax Details

State Sales Tax Rate4.85%
Max Combined Rate9.55%
Economic Nexus (Sales)$100,000
Economic Nexus (Transactions)N/A
SaaS TaxableYes
Digital Goods TaxableYes
Groceries ExemptNo
Clothing ExemptNo
Filing FrequencyMonthly, Quarterly, or Annual
Online FilingAvailable

SaaS Tax Details

Remotely accessed prewritten software (SaaS) is taxable.

Grocery Details

Taxed at a reduced state rate of 1.75% plus applicable local taxes.

Official Source

Utah Department of Revenue

View Official Site →

Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.