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Local Option Transportation Sales Taxes
Statewide Imposition Rates
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Last Update: 12/2/2023
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LOCATION1ST QUARTER2ND QUARTER3RD QUARTER4TH QUARTER5TH QUARTERTOTAL
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Tax CommissionMTHTSMMAMFCTHHATCP
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Tax Commissionpublic transithighwayssupplemental state sales & useadd'l public transitpublic transit fixed guidewaycounty option transportationco airport, highway, public transittransportation infrastructureco option for public transit
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Utah Code Section
59-12-221359-12-221559-12-220359-12-221459-12-221659-12-221759-12-221859-12-221959-12-2220
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Ratesup to .30%up to .30%0.05%0.25%up to .30%up to .25%0.25%0.25%up to .20%
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Beaver0.250.25
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Box Elder¹**0.250.25
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Cache*0.250.250.5
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Carbon*0.250.25
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Daggett0.250.25
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Davis0.250.050.250.250.251.05
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Duchesne*0.250.25
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Emery*0.250.25
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Garfield0.250.25
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Grand*0.250.25
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Iron*0.250.25
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Juab**0.250.25
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Kane0.250.25
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Millard*0.250.25
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Morgan*0.250.250.5
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Piute0.250.25
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Rich0.250.25
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Salt Lake0.300.250.250.251.05
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San Juan*0.250.25
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Sanpete*0.250.25
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Sevier*0.250.25
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Summit*0.250.250.250.200.95
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Tooele*0.250.250.50
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Uintah*0.250.25
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Utah0.250.300.250.250.201.25
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Wasatch**0.250.25
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Washington*0.250.25
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Wayne*0.250.25
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Weber0.250.050.250.250.251.05
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County Totals4024181221
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Tax Commission Imposition Rates as of 12/2/23
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Source: https://tax.utah.gov/sales/rates
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* = select cities in these counties have imposed the tax but not the county
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1. 59-12-2213 had been in place in the UTA service area of Brigham City, Perry, and Willard, and it was removed in these areas in the 2023 General Election.
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