| Utah | 4.85% |
| Salt Lake County | 1.35% |
| City + District Rates Range | 1.50% – 2.65% |
| Combined Sales Tax Rates Range | 7.25% – 8.85% |
Businesses are required to collect sales tax in Salt Lake County if they have a sales tax nexus in Utah and sell to residents of Salt Lake County, whether at a physical location within the County or online.
Physical Nexus: This occurs when a business has a tangible presence in the state. Examples include having a store, warehouse, office, or employees in Utah if your business operates any of these within the state, you have a physical nexus and must collect sales tax from customers in Salt Lake County. Economic Nexus: This is based on the volume of sales or number of transactions a business conducts in the state. For instance, if your business exceeds a certain threshold of sales or transactions in Utah which is often defined as a specific dollar amount or number of transactions, you establish economic nexus. This means even if you don’t have a physical presence in the state, you are still required to collect sales tax from customers in Salt Lake County.
