A | B | C | D | E | F | G | H | I | J | K | |
---|---|---|---|---|---|---|---|---|---|---|---|
1 | |||||||||||
2 | Local Option Transportation Sales Taxes Statewide Imposition Rates | ||||||||||
3 | Last Update: 12/2/2023 | ||||||||||
4 | LOCATION | 1ST QUARTER | 2ND QUARTER | 3RD QUARTER | 4TH QUARTER | 5TH QUARTER | TOTAL | ||||
5 | Tax Commission | MT | HT | SM | MA | MF | CT | HH | AT | CP | |
6 | Tax Commission | public transit | highways | supplemental state sales & use | add'l public transit | public transit fixed guideway | county option transportation | co airport, highway, public transit | transportation infrastructure | co option for public transit | |
7 | Utah Code Section | 59-12-2213 | 59-12-2215 | 59-12-2203 | 59-12-2214 | 59-12-2216 | 59-12-2217 | 59-12-2218 | 59-12-2219 | 59-12-2220 | |
8 | Rates | up to .30% | up to .30% | 0.05% | 0.25% | up to .30% | up to .25% | 0.25% | 0.25% | up to .20% | |
9 | Beaver | 0.25 | 0.25 | ||||||||
10 | Box Elder¹ | * | * | 0.25 | 0.25 | ||||||
11 | Cache | * | 0.25 | 0.25 | 0.5 | ||||||
12 | Carbon | * | 0.25 | 0.25 | |||||||
13 | Daggett | 0.25 | 0.25 | ||||||||
14 | Davis | 0.25 | 0.05 | 0.25 | 0.25 | 0.25 | 1.05 | ||||
15 | Duchesne | * | 0.25 | 0.25 | |||||||
16 | Emery | * | 0.25 | 0.25 | |||||||
17 | Garfield | 0.25 | 0.25 | ||||||||
18 | Grand | * | 0.25 | 0.25 | |||||||
19 | Iron | * | 0.25 | 0.25 | |||||||
20 | Juab | * | * | 0.25 | 0.25 | ||||||
21 | Kane | 0.25 | 0.25 | ||||||||
22 | Millard | * | 0.25 | 0.25 | |||||||
23 | Morgan | * | 0.25 | 0.25 | 0.5 | ||||||
24 | Piute | 0.25 | 0.25 | ||||||||
25 | Rich | 0.25 | 0.25 | ||||||||
26 | Salt Lake | 0.30 | 0.25 | 0.25 | 0.25 | 1.05 | |||||
27 | San Juan | * | 0.25 | 0.25 | |||||||
28 | Sanpete | * | 0.25 | 0.25 | |||||||
29 | Sevier | * | 0.25 | 0.25 | |||||||
30 | Summit | * | 0.25 | 0.25 | 0.25 | 0.20 | 0.95 | ||||
31 | Tooele | * | 0.25 | 0.25 | 0.50 | ||||||
32 | Uintah | * | 0.25 | 0.25 | |||||||
33 | Utah | 0.25 | 0.30 | 0.25 | 0.25 | 0.20 | 1.25 | ||||
34 | Wasatch | * | * | 0.25 | 0.25 | ||||||
35 | Washington | * | 0.25 | 0.25 | |||||||
36 | Wayne | * | 0.25 | 0.25 | |||||||
37 | Weber | 0.25 | 0.05 | 0.25 | 0.25 | 0.25 | 1.05 | ||||
38 | County Totals | 4 | 0 | 2 | 4 | 1 | 8 | 1 | 22 | 1 | |
39 | |||||||||||
40 | Tax Commission Imposition Rates as of 12/2/23 | ||||||||||
41 | Source: https://tax.utah.gov/sales/rates | ||||||||||
42 | * = select cities in these counties have imposed the tax but not the county | ||||||||||
43 | 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. | ||||||||||
44 |