Utah

What's New


By the Numbers

Personal Income Tax Features (2015)
Range of Tax Rates 5%
Standard Deduction
  • None
  • Personal Exemption None
    Dependent Exemption None
    Earned Income Tax Credit (EITC) None
  • Flat income tax rate structure
  • Targeted credit offered instead of standard deduction and personal exemption
  • Corporate Income Tax Features (2015)
    Range of Tax Rates Targeted credit offered instead of standard deduction and personal exemption
    Income Level at Which Top Rate Applies N/A
    Combined Reporting 5.00%
    Apportionment Factor (Payroll) All
    Apportionment Factor (Property) Yes
    Apportionment Factor (Sales) 0%
    Sales Tax Features (2015)
    State Sales Tax Rate 4.7%
    Average Local Sales Tax Rate 1.95%
    Average Combined State & Local Sales Tax Rate 6.65%
    State Sales Tax Treatment of Groceries 1.75%
    Local Sales Tax Treatment of Groceries Taxed
    Number of Services Taxed 58 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership Full
  • State sales tax includes 1.25% statewide local add-on rate
  • Vendor Compensation available without ceiling
  • Sales tax applies to digital goods and services
  • Property Tax Features (2015)
  • Utilizes split roll system - residential property assessed at 55% of market value.
  • Other Tax & Revenue Features (2015)
    Gasoline Tax Rate (per gallon) $0.245
    Diesel Tax Rate (per gallon) $0.245
    Cigarette Tax Rate (per pack) $1.70
    Estate or Inheritance Tax No
    Net Lottery Sales Per Capita N/A
    Tax Policy Oversight
    Tax Expenditure Report Yes, but excludes at least one major tax
    Tax Incidence Analysis Capability None

    Last updated January 13, 2015


    RESOURCES


    State Tax & Revenue Information

    Tax Expenditure Reports

    State Statutes & Legislation

    State Tax Forms

    State Legislative Summaries



    ORGANIZATIONS