{"id":376728,"date":"2016-03-31T21:37:00","date_gmt":"2016-04-01T02:37:00","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/utah-law\/utah-consumer-tax-laws.html"},"modified":"2016-06-20T23:00:00","modified_gmt":"2016-06-21T04:00:00","slug":"utah-consumer-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/utah-law\/utah-consumer-tax-laws.html","title":{"rendered":"Utah Consumer Tax Laws"},"content":{"rendered":"\n
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Utah Consumer Tax Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

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.<\/p>\r\n

Consumer Tax Statutes in Utah<\/h2>\r\n

State consumer tax laws<\/a> 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\u2019re drinking. The table below lists Utah\u2019s consumer tax statutes.<\/p>\r\n\r\n

Sales Tax<\/p>\r\n<\/td>\r\n

4.70%<\/p>\r\n

Utah Code 59-12-103<\/a>: Sales and Use Tax Rate<\/p>\r\n<\/td>\r\n<\/tr>

Cigarette Tax<\/p>\r\n<\/td>\r\n

3.475\u00a2\/cigarette<\/p>\r\n

Utah Code 59-14-101, et seq.<\/a>: Cigarette and Tobacco Tax and Licensing Act<\/p>\r\n<\/td>\r\n<\/tr>

Gasoline Tax per Gallon<\/p>\r\n<\/td>\r\n

24.5\u00a2<\/p>\r\n

Utah Code 59-13-201, et seq.<\/a>: Motor Fuel Tax<\/p>\r\n<\/td>\r\n<\/tr>

Use Tax<\/p>\r\n<\/td>\r\n

4.70%<\/p>\r\n

Utah Code 59-12-103<\/p>\r\n<\/td>\r\n<\/tr>

Liquor Tax<\/p>\r\n<\/td>\r\n

Beer $12.80 per barrel;<\/p>\r\n

13% retail purchase price all other<\/p>\r\n

Utah Code 59-15-101<\/a>: Beer Tax<\/p>\r\n<\/td>\r\n<\/tr>

Gambling Tax<\/p>\r\n<\/td>\r\n

Boxing Promoters: 5% total gross receipts<\/p>\r\n<\/td>\r\n<\/tr><\/tbody><\/table>\r\n

(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\u00a2.)<\/p>\r\n

Consumer Use Taxes<\/h2>\r\n

We\u2019re all doing more of our shopping on the Internet these days, so you might be thinking you can circumvent Utah\u2019s sales tax by buying online. State law, however, says that you still must pay a \u201cuse tax<\/a>\u201d for any goods or services delivered to or used in Utah, if you haven\u2019t already paid the seller\u2019s own out-of-state sales tax. Utah\u2019s use tax rate is 4.70%, the same as the normal consumer sales tax rate, and must be paid:<\/p>\r\n