Are You a Legal Professional?

Utah Consumer Tax Laws

When most of us think about taxes, we think of one big income tax filing each year. But just about every state also taxes its citizens on their purchases as well, on everything from cars to the gas on which they run. When it comes to these consumer taxes, states will generally charge higher tax rates for goods or services that are considered either unhealthy or non-essential, like tobacco or alcohol. This is an introduction to consumer tax laws in Utah.

Consumer Tax Statutes in Utah

State consumer tax laws vary both on the types of products taxed and the rate applied to those products. The Beehive State has a general sales tax rate of 4.70% and a variable liquor tax rate depending on what you’re drinking. The table below lists Utah’s consumer tax statutes.

Sales Tax

4.70%

Utah Code 59-12-103: Sales and Use Tax Rate

Cigarette Tax

3.475¢/cigarette

Utah Code 59-14-101, et seq.: Cigarette and Tobacco Tax and Licensing Act

Gasoline Tax per Gallon

24.5¢

Utah Code 59-13-201, et seq.: Motor Fuel Tax

Use Tax

4.70%

Utah Code 59-12-103

Liquor Tax

Beer $12.80 per barrel;

13% retail purchase price all other

Utah Code 59-15-101: Beer Tax

Gambling Tax

Boxing Promoters: 5% total gross receipts

(Under the tax code, the term "mills" means one one-thousandth of a dollar, so 10 mills = 10 one-thousandths of a dollar, or .01¢.)

Consumer Use Taxes

We’re all doing more of our shopping on the Internet these days, so you might be thinking you can circumvent Utah’s sales tax by buying online. State law, however, says that you still must pay a “use tax” for any goods or services delivered to or used in Utah, if you haven’t already paid the seller’s own out-of-state sales tax. Utah’s use tax rate is 4.70%, the same as the normal consumer sales tax rate, and must be paid:

  • If you purchase taxable property or services by phone, from catalogs, or on the Internet, and the property or services are delivered into Utah;
  • If you purchase taxable property from a seller who is located outside of Utah and the property is delivered into or used in Utah; or
  • If you send or take property out of Utah, have a taxable service performed on that property, and then have the property shipped or bring it back into Utah.

Related Resources for Utah Consumer Tax Laws

State tax laws can be complex. If you would like legal assistance regarding a consumer tax matter, you can consult with a Utah tax attorney. You can also find additional articles and information by visiting FindLaw’s sections on Utah Tax Laws and Tax Laws and Forms.

Next Steps: Search for a Local Attorney
Contact a qualified attorney.
(e.g., Chicago, IL or 60611)