Revised May 1, 2008
Utah Sales & Use Tax Quarterly Rate Changes
The following sales tax changes were made effective in the resepective quarters listed below.
Follow this link to view a listing of tax rates effective each
quarter.
July 1, 2008
| General Changes |
- The tax on food and food ingredients is 3.0% statewide. This includes the state
rate of 1.75%, local option rate of 1.0% and county option rate of 0.25%.
- For sales of residential energy, the combined rate is reduced by 2.65%.
|
| Specific Changes |
| Location |
County/City Code |
Rate |
Notes |
Tax Type |
| Monticello |
19-009 |
0.00% |
* |
Resort |
| Brigham |
02-017 |
0.25% |
** |
Additional Mass Transit |
| Perry |
02-086 |
0.25% |
** |
Additional Mass Transit |
| Willard |
02-120 |
0.25% |
** |
Additional Mass Transit |
| Lewiston |
03-036 |
0.25% |
** |
Mass Transit |
| Davis County |
06-ALL |
0.05% |
** |
Supplemental State Sales & Use |
| Weber County |
29-ALL |
0.05% |
** |
Supplemental State Sales & Use |
* Monticello City no longer imposes the resort community sales and use
tax
** New Tax |
April 1, 2008
| General Changes |
- The state portion of the combined sales and use tax rate is reduced for certain
transactions.
- For sales of food and food ingredients, the combined rate is reduced by 2.00%.
- The tax on food and food ingredients is 3.0% statewide. This includes the state rate
of 1.75%, local option rate of 1.0% and county option rate of 0.25%.
|
| Specific Changes |
| Location |
County/City Code |
Rate |
Notes |
Tax Type |
| Richmond |
03-059 |
0.30% |
** |
Mass Transit |
| River Heights |
03-060 |
0.30% |
** |
Mass Transit |
| Cache County |
03-ALL |
0.25% |
* |
County Option for Transportation |
| Bountiful |
06-004 |
0.10% |
* |
Arts & Zoo |
| Centerville |
06-006 |
0.10% |
* |
Arts & Zoo |
| Blanding |
19-002 |
0.10% |
* |
Arts & Zoo |
| Blanding |
19-002 |
0.25% |
* |
Highway |
| Naples |
24-014 |
0.25% |
* |
Highway |
| Weber County |
29-ALL |
0.25% |
* |
County Option for Transportation |
* New Tax
** Rate Increase |
January 1, 2008
| General Changes |
- The state sales tax rate has been reduced from 4.75% to 4.65%.
- The tax on food and food ingredients has been reduced to 3.0% statewide. This
includes the state rate of 1.75%, local option rate of 1.0% and county option rate of
0.25%.
|
| Specific Changes |
| Location |
Cnty/City Code |
Rate |
Notes |
Tax Type |
Bryce Canyon
(New city) |
09-003 |
1.00% |
* |
Local Option |
Bryce Canyon
(New city) |
09-003 |
1.10% |
* |
Resort Communities |
| Moab |
10-011 |
1.60% |
** |
Resort Communities |
| Park City |
22-030 |
1.10% |
** |
Resort Communities |
| Midway |
26-011 |
1.10% |
** |
Resort Communities |
| Springdale |
27-023 |
1.60% |
** |
Resort Communities |
| Emery County |
08-ALL |
0.25% |
* |
County Option |
| Kane County |
13-ALL |
0.25% |
* |
County Option |
| Millard County |
14-ALL |
0.25% |
* |
County Option |
| Utah County |
25-ALL |
0.30% |
** |
County Option for Highways, Fixed Guideways or Systems for Public Transit |
| Brigham City |
02-017 |
0.30% |
** |
Mass Transit |
| Perry |
02-086 |
0.30% |
** |
Mass Transit |
| Willard |
02-120 |
0.30% |
** |
Mass Transit |
| Hyrum |
03-033 |
0.30% |
** |
Mass Transit |
| Logan |
03-038 |
0.30% |
** |
Mass Transit |
| North Logan |
03-049 |
0.30% |
** |
Mass Transit |
| Providence |
03-056 |
0.30% |
** |
Mass Transit |
| Smithfield |
03-062 |
0.30% |
** |
Mass Transit |
| Nibley |
03-098 |
0.30% |
** |
Mass Transit |
| Salt Lake County |
18-ALL |
0.30% |
** |
Mass Transit |
| Park City |
22-030 |
0.30% |
** |
Mass Transit |
| Snyderville Basin |
22-900 |
0.30% |
** |
Mass Transit |
| Erda |
23-017 |
0.30% |
** |
Mass Transit |
| Grantsville |
23-023 |
0.30% |
** |
Mass Transit |
| Lakepoint |
23-030 |
0.30% |
** |
Mass Transit |
| Tooele |
23-048 |
0.30% |
** |
Mass Transit |
| Lincoln |
23-065 |
0.30% |
** |
Mass Transit |
| Stansbury Park |
23-066 |
0.30% |
** |
Mass Transit |
| Price |
04-035 |
0.30% |
** |
Highway Tax |
| Wellington |
04-053 |
0.30% |
** |
Highway Tax |
| Roosevelt |
07-019 |
0.30% |
** |
Highway Tax |
| Green River |
08-011 |
0.30% |
** |
Highway Tax |
| Moab |
10-011 |
0.30% |
** |
Highway Tax |
| Brian Head |
11-028 |
0.30% |
** |
Highway Tax |
| Nephi |
12-026 |
0.30% |
** |
Highway Tax |
| Ephraim |
20-008 |
0.30% |
** |
Highway Tax |
| Gunnison |
20-014 |
0.30% |
** |
Highway Tax |
| Mt. Pleasant |
20-024 |
0.30% |
** |
Highway Tax |
| Richfield |
21-034 |
0.30% |
** |
Highway Tax |
| Salina |
21-035 |
0.30% |
** |
Highway Tax |
| Vernal |
24-024 |
0.30% |
** |
Highway Tax |
| Heber |
26-008 |
0.30% |
** |
Highway Tax |
| Midway |
26-011 |
0.30% |
** |
Highway Tax |
| Hurricane |
27-008 |
0.30% |
** |
Highway Tax |
| Ivins |
27-010 |
0.30% |
** |
Highway Tax |
| La Verkin |
27-011 |
0.30% |
** |
Highway Tax |
| St George |
27-020 |
0.30% |
** |
Highway Tax |
| Santa Clara |
27-021 |
0.30% |
** |
Highway Tax |
| Washington City |
27-027 |
0.30% |
** |
Highway Tax |
| St. George |
27-020 |
1.00% |
* |
Municipal Transient Room Tax |
| Riverdale |
29-036 |
1.00% |
* |
Municipal Transient Room Tax |
* New Tax
** Rate Increase |
October 1, 2007
| Location |
Cnty/City Code |
Rate |
Tax Type |
| Clarkston |
03-014 |
3.50% |
Municipal Telecommunications License Tax |
| Enoch |
11-005 |
5.00% |
Municipal Energy |
| Cedar Hills |
25-123 |
6.00% |
Municipal Energy |
| Uintah County |
24-ALL |
4.25% |
Transient Room Tax |
July 1, 2007
| Location |
Cnty/City Code |
Rate |
Tax Type |
| East Carbon |
04-058 |
6.00% |
Municipal Energy |
| Charleston |
26-003 |
5.00% |
Municipal Energy |
| LaVerkin |
27-011 |
6.00% |
Municipal Energy |
| Delta |
14-010 |
1.00% |
Municipal Transient Room |
| West Jordan |
18-155 |
1.00% |
Municipal Transient Room |
| Springville |
25-106 |
1.50% |
Municipal Transient Room (TC to begin collecting for City) |
| Emery County |
08-ALL |
4.25% |
Transient Room Tax (Tax is collected locally) |
| Washington County |
27-ALL |
4.25% |
Transient Room Tax |
| Additional Rate Changes |
| HB 238 reduces the maximum Municipal Telecommunications License Tax rate
from 4.0% to 3.5% effective July 1, 2007. |
| HB 119 reduces the emergency service telephone charge from $0.65 to $0.61
per telephone line and also reduces the statewide unified E-911 service fee from $0.13 to
$0.08 per telephone line. The total emergency service telephone fee (including Poison
Control) is $0.76 per telephone line. |
April 1, 2007
| Location |
Cnty/City Code |
Rate |
Tax Type |
| Price |
04-035 |
0.10% |
Municipal Arts & Zoo |
| Utah County |
25-ALL |
0.25% |
County Option for Highways, Fixed
Guideways or Systems for Public Transit |
| Salt Lake County |
18-ALL |
0.25% |
County Option for Transportation |
| Mt. Pleasant |
20-024 |
0.25% |
Highway Tax |
| Midway |
26-011 |
0.25% |
Highway Tax |
| Fielding |
02-041 |
6.00% |
Municipal Energy |
| Fielding |
02-041 |
4.00% |
Municipal Telecom |
| Ferron |
08-009 |
4.00% |
Municipal Telecom |
| Utah County |
25-ALL |
1.00% |
Restaurant |
| Utah County |
25-ALL |
4.25% |
TRT (collected locally) |
| Beaver County |
01-ALL |
4.25% |
TRT |
| Garfield County |
09-ALL |
4.25% |
TRT (to begin collecting locally) |
| Kane County |
13-ALL |
4.25% |
TRT |
| San Juan County |
19-ALL |
4.25% |
TRT |
January 1, 2007
| Location |
Cnty/City Code |
Rate |
Tax Type |
| Salt Lake City |
18-122 |
$ 0.65 |
Emergency service telephone |
| La Verkin |
27-011 |
1.00% |
Municipality transient room |
| Cleveland Town |
08-004 |
6.00% |
Municipal energy |
| Elsinore Town |
21-014 |
3.00% |
Municipal energy |
| Ferron City |
08-009 |
3.00% |
Municipal energy |
| Holden Town |
14-024 |
3.00% |
Municipal energy |
| Taylorsville |
18-142 |
6.00% |
Municipal energy |
| Daniel |
26-005 |
4.00% |
Municipal telecommunications license tax (newly incorporated town) |
| Taylorsville |
18-142 |
4.00% |
Municipal telecommunications license tax |
| Utah County |
25-ALL |
0.65% |
Tourism - Restaurant |
| Garfield County |
09-ALL |
4.25% |
Transient room |
| Iron County |
11-ALL |
4.25% |
Transient room |
| Tooele County |
23-ALL |
3.50% |
Transient room |
| Wayne County |
28-ALL |
4.25% |
Transient room |
| Weber County |
29-ALL |
4.10% |
Transient room |
| Daniel |
26-005 |
1.00% |
Local option sales and use (newly incorporated town) |
| Daggett County |
05-ALL |
1.00% |
Rural Hospital |
October 1, 2006
- Midway City, Wasatch County has adopted and imposed the Resort Communities Tax at the rate
of 1%
- North Logan (03-049) has increased its Municipal Energy Sales & Use tax rate to 5.0%
- Salt Lake County (18-ALL) has repealed its Convention Facilities Transient Room tax.
- The following counties have increased their Transient Room tax rate to 4.25%:
- Box Elder (02-ALL)
- Davis (06-ALL) (collected locally)
- Salt Lake (18-ALL)
- Sanpete (20-ALL)
- Wasatch (26-ALL)
July 1, 2006
- Herriman (18-060) has imposed the Municipal Telecommunications Franchise tax at a rate of
4.0%.
- Herriman (18-060) has imposed the Municipal Energy sales and use tax at a rate of
6.0%.
April 1, 2006
- The following cities and towns have adopted the Zoo, Arts & Park tax at the rate of
0.1%.
- Cedar City (11-003)
- Brian Head (11-028)
- Roosevelt (07-019)
- Orem (25-083)
- Redmond (21-033)
- Salina (21-035)
- Aurora (21-002)
- Orangeville (08-016) has imposed the Municipal Telecommunications Franchise tax at a rate
of 4.0%.
- Orangeville (08-016) has increased its Municipal Energy sales and use tax rate to
6.0%.
- Alpine (25-001) has decreased its Municipal Telecommunications Franchise tax to 2.1%.
January 1, 2006
- Ogden City (29-027) has imposed the 1.0% municipal transient room tax. This tax will be
collected locally.
- Central Valley (21-007) has imposed the Municipal Telecommunications Franchise tax at a
rate of 4.0%.
- Central Valley (21-007) has imposed the Municipal Energy sales and use tax at a rate of
6.0%.
- Utah County (25-ALL) has decreased its tourism tax on prepared foods to a rate of
0.7%.
- Orangeville (08-016) has increased its Municipal Energy sales and use tax rate to
5.0%.
October 1, 2005
- Salem City (25-096) has increased its Municipal Telecommunication License Tax rate from
2.20% to 4.00%.
July 1, 2005
- Central Valley (21-007) new city has imposed the 1.0% local option sales and use tax.
- Fairfield (25-035) new city has imposed the 1.0% local option sales and use tax.
- Cottonwood Heights (18-020) new city has imposed the 1.0% local option sales and use
tax.
- Rich County (17-ALL) will begin collecting transient room tax locally effective July 1,
2005.
- Cottonwood Heights (18-020) new city has imposed the 1.0% municipal transient room
tax.
- Layton City (06-030) has increased its municipal energy sales and use tax rate from 4.0%
to 6.0%.
- Salt Lake County (18-ALL) has imposed the additional 1.25% transient room tax for
convention facilities.
April 1, 2005
- Weber County (29-ALL) has imposed the zoo, arts and parks tax at the rate of 1/10%.
- Tooele City (23-048) has imposed the zoo, arts and parks tax at the rate of 1/10%.
- Apple Valley (27-002) recently incorporated as a town and has implemeted the local option
sales and use tax at a rate of 1.0%.
- Apple Valley (27-002) has implemeted the municipal energy sales and use tax at a rate of
1.5%.
January 1, 2005
- Utah County has decreased its tourism tax on prepared foods from 1.0% to 0.9%.
- Hanksville Town has imposed the Municipal Transient Room tax effective January 1, 2005 at
the rate of 1% on taxable rents. (Cnty/City code 28-005)
- Davis, Duchesne and Emery Counties will begin collecting their transient room tax locally
beginning January 1, 2005.
October 1, 2004
The following counties, originally scheduled to begin collecting the transient room tax
locally beginning October 1, 2004, have now decided to defer the implementation date to
January 1, 2005: Box Elder, Cache, Carbon, Daggett, Duchesne, Emery, Garfield, Iron, Juab,
Kane, Piute, Rich, Salt Lake, Sanpete, Sevier, Tooele, Uintah, Washington, and Weber.
- The City of Milford has increased its municipal energy sales and use tax rate to 6%.
- Milford City has imposed the Municipal Transient Room tax effective October 1, 2004 at the
rate of 1% on taxable rents. (Cnty/City code 01-008).
- Corinne City has increased its municipal energy sales and use tax rate to 4%.
July 1, 2004
- Beginning July 1, 2004, Utah County will begin administering the 3.0% transient room tax
collections as provided for in Utah Code 59-12-302 (1).
- Summit County has created the Snyderville Basin Public Transit District (County/City Code
22-900) and has imposed a 0.25% publict transit tax for this district. The district
generally includes all of the Park City School District, excluding Park City Municipal
Corporation.
- Alta Town has adopted the additional resort community tax at a rate of .5%. This increases
the resort community tax in Alta to an overall rate of 1.5%.
- The City of South Salt Lake has increased its municipal energy sales and use tax rate to
6%.
- The resort tax (RR) is now included in the combined sales and use tax rate. This tax will
now be reported and paid with the sales and use taxes and not on a separate return.
April 1, 2004
- Utah County has imposed the tourism tax at the rate of 7.0% on rentals of motor vehicles
of less than 30 days.
January 1, 2004
- Layton City has imposed the Municipal Transient Room tax effective January 1, 2004 at the
rate of 1% on taxable rents. (Cnty/City code 06-030)
- Draper City (Salt Lake County) has annexed a portion of Utah County. The new jurisdiction
will be Draper City South. (Cnty/City code 25-029)
- Park City (Summit County) has annexed a portion of Wasatch County. The new jurisdiction
will be Park City East. (Cnty/City code 26-013)
October 1, 2003
- The Town Option tax for Snowville (02-100) will now be included in the combined sales and
use tax rate. The combined sales and use tax rate in Snowville is now 7.00%. This is not a
new tax, but rather a change in the method this tax is reported to the Tax Commission.
July 1, 2003
- Tooele City has imposed the Municipal Transient Room tax effective July 1, 2003 at the
rate of 1% on taxable rents. (Cnty/City code 23-048)
April 1, 2003
- The portion of Green River City located in Grand County has been annexed into Emery
County. Affected businesses will begin collecting taxes at rates imposed by Green River and
Emery County. Businesses collecting transient room taxes will now remit those taxes to the
State Tax Commission, rather than to Grand County.
- Cache County has adopted and imposed a one tenth of one percent (1/10 of 1%) recreational
facilities and botanical, cultural and zoological organizations tax as authorized by Title
59, Chapter 12, Section 701, Utah Code Annotated. The ordinance provides for the performance
by the State Tax Commission of all functions incident to the administration, operation, and
collection of the tax. The Cache County ordinance shall become effective as of April 1,
2003. The tax is imposed within the incorporated and unincorporated areas of Cache
County.
January 1, 2003
There were no changes this quarter.
