While many people think they don't have to pay sales tax on internet purchases, this is incorrect. If you purchase online or through a catalog, you must still pay tax. This is called "use tax", and is the same rate as the sales tax in your city or county. Report use tax on line 30 of form TC-40, Utah Individual Income Tax Return. To find your local tax rate, see the chart below or click here.
Some catalog or Internet sellers do collect Utah's sales tax. You do not have to pay use tax if you paid Utah sales tax at the time of purchase.
You must pay tax on the purchase or rental of products (tangible personal property) as well as labor and parts used to repair or renovate products. Some examples are:
Counties are listed in bold. Cities or towns with a rate different from the county are listed below the county name. If a city or town doesn't appear on the list, the rate is the same as the county.
| Utah Use Tax Rate Chart for 2008 | |
|---|---|
| Beaver County | 5.90% |
| Beaver City | 6.90% |
| Box Elder County | 5.90% |
| Brigham City, Perry, Willard | 6.45% |
| Snowville | 6.90% |
| Cache County | 6.25% |
| Cache Valley Transit, Hyde Park, Lewiston, Millville | 6.35% |
| Hyrum, Logan, Nibley, N. Logan, Providence, Richmond, River Heights, Smithfield | 6.55% |
| Carbon County | 5.90% |
| Price | 6.30% |
| Wellington | 6.20% |
| Daggett County | 6.90% |
| Davis County | 6.45% |
| Bountiful, Centerville | 6.55% |
| Duchesne County | 5.90% |
| Roosevelt | 6.30% |
| Emery County | 5.90% |
| Green River | 7.70% |
| Garfield County | 6.90% |
| Boulder, Panguitch, Tropic | 7.90% |
| Bryce Canyon | 8.00% |
| Grand County | 5.90% |
| Moab | 7.80% |
| Iron County | 5.90% |
| Brian Head | 7.80% |
| Cedar City | 6.00% |
| Juab County | 5.90% |
| Nephi | 6.20% |
| Kane County | 6.90% |
| Kanab, Orderville | 7.90% |
| Millard County | 5.90% |
| Morgan County | 5.90% |
| Piute County | 5.90% |
| Rich County | 5.90% |
| Garden City | 6.90% |
| Salt Lake County | 6.80% |
| Alta | 8.30% |
| San Juan County | 5.90% |
| Blanding | 6.25% |
| Sanpete County | 5.90% |
| Ephraim, Gunnison, Mt. Pleasant | 6.20% |
| Sevier County | 5.90% |
| Aurora, Redmond | 6.00% |
| Richfield | 6.20% |
| Salina | 6.30% |
| Summit County | 6.00% |
| Park City | 7.40% |
| Snyderville Basin Transit | 6.30% |
| Tooele County | 5.90% |
| Erda, Grantsville, Lakepoint, Lincoln, Stansbury Park | 6.20% |
| Tooele City | 6.30% |
| Uintah County | 6.40% |
| Naples | 6.65% |
| Vernal | 6.70% |
| Utah County | 6.20% |
| Alpine, American Fork, Cedar Hills, Highland, Lehi, Lindon, Mapleton, Payson, Pleasant Grove, Provo, Provo Canyon, Salem, Spanish Fork, Springville | 6.45% |
| Orem | 6.55% |
| Wasatch County | 5.90% |
| Heber | 6.20% |
| Independence | 7.00% |
| Midway, Park City East | 7.30% |
| Washington County | 5.90% |
| Hurricane, Ivins, La Verkin, St. George, Santa Clara, Washington City | 6.20% |
| Springdale | 7.50% |
| Wayne County | 5.90% |
| Weber County | 6.80% |
