Utah · UT · Money & taxes
Utah: Are groceries taxed?
Taxed at a lower rate
Utah taxes groceries at a 1.75% state rate instead of its 4.85% general state rate; with local taxes, groceries pay 3%.
Utah's general state rate is 4.70% plus a 0.15% add-on, or 4.85%. Food and food ingredients carry a 1.75% state rate, and local taxes bring the statewide grocery rate to 3%. The Tax Commission's 2026 rate charts still show the 1.75% state food rate.
What the law says
(c) Except as provided in Subsection (2)(f) or (g), a state tax and a local tax are imposed on amounts paid or charged for food and food ingredients equal to the sum of: (i) a state tax imposed on the amounts paid or charged for food and food ingredients at a tax rate of 1.75%; and
Sources
- Utah Code § 59-12-103, effective 7/1/2026 (Utah Legislature) Official · le.utah.gov
- Utah Code § 59-12-103 (FindLaw) Mirror of official text · codes.findlaw.com
- Utah State Tax Commission: Grocery Food Rate Official · tax.utah.gov
- Utah State Tax Commission: Sales and Use Tax Rates Official · tax.utah.gov
Confirm with the state
- Agency
- Utah State Tax Commission
- Phone
- 801-297-2200
- Website
- tax.utah.gov
How bordering states compare
- Arizona Groceries exemptArizona exempts groceries from its state transaction privilege (sales) tax, but cities and towns may tax food.
- Colorado Groceries exemptColorado exempts food for home consumption from its state sales tax, but cities and counties may still tax groceries.
- Idaho Taxed at the full rateIdaho taxes groceries at its full 6% sales tax rate, offset in part by an income tax credit.
- Nevada Groceries exemptNevada exempts food for human consumption from sales tax; prepared food, alcohol, pet food and vitamins are taxed.
- New Mexico Groceries exemptNew Mexico lets grocery stores deduct food sales from gross receipts, so groceries aren't subject to its gross receipts tax.
- Wyoming Groceries exemptWyoming exempts food for home consumption from its 4% state sales tax. Prepared food and alcohol are taxed.