Utah Tax Commission Publishes Second Quarter Combined Sales Tax Rates, Information on Additional Excise Taxes

The Utah State Tax Commission Feb. 8 published second quarter combined sales and use tax rates. The rates shouldn’t be used for sourcing sales from out-of-state sellers to locations in Utah. The tax on food and food ingredients is 3 percent statewide. The combined rate is reduced by 2.85 percent for sales of residential energy. Other sales and excise taxes and fees, including transient room, short-term vehicle leasing, restaurant, telecommunications, and municipal energy, are in addition to the combined rate. The combined rates are a combination of: 1) state, local, and supplemental state sales and use taxes; 2) county option ...