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If you sell things in Utah County, the rate you charge depends on the city where the sale is made, and two towns a few miles apart can be 0.10 points off from each other. This guide pulls the combined rate for each Utah County city from the Utah State Tax Commission's chart in effect as of October 1, 2026, and explains the food rate, what the chart does not include, and where to check when the rate changes.
The combined sales and use tax rate is 7.45% in Provo, Orem, Lehi, American Fork, Pleasant Grove, Springville, Spanish Fork, Saratoga Springs, Eagle Mountain, Payson and Lindon, according to the Utah State Tax Commission's chart in effect as of October 1, 2026. Unincorporated Utah County and the smallest towns, such as Salem and Elk Ridge, are 7.35%. Food and food ingredients are taxed at 3.0% statewide.
These rates come from the Utah State Tax Commission's Combined Sales and Use Tax Rates chart, which is headed "Rates In effect as of October 1, 2026." The chart is a PDF the Tax Commission posts at files.tax.utah.gov, and the Utah County rows are on pages 7 and 8 of 10. A combined rate is one number: the state's share, the county and city shares, and the transit and other local lines all added together. It is the percentage you charge on a taxable sale.
Most of the county sits at 7.45%. That includes the cities where most businesses are located:
| City | Tax Commission location code | Combined rate | Food and food ingredients |
|---|---|---|---|
| Provo | 25-090 | 7.45% | 3.0% |
| Orem | 25-083 | 7.45% | 3.0% |
| Lehi | 25-066 | 7.45% | 3.0% |
| American Fork | 25-002 | 7.45% | 3.0% |
| Pleasant Grove | 25-088 | 7.45% | 3.0% |
| Springville | 25-106 | 7.45% | 3.0% |
| Spanish Fork | 25-103 | 7.45% | 3.0% |
| Saratoga Springs | 25-098 | 7.45% | 3.0% |
| Eagle Mountain | 25-030 | 7.45% | 3.0% |
| Payson | 25-085 | 7.45% | 3.0% |
| Lindon | 25-070 | 7.45% | 3.0% |
| Highland | 25-099 | 7.45% | 3.0% |
| Alpine | 25-001 | 7.45% | 3.0% |
| Cedar Hills | 25-123 | 7.45% | 3.0% |
| Mapleton | 25-073 | 7.45% | 3.0% |
| Santaquin | 25-097 | 7.45% | 3.0% |
| Vineyard | 25-117 | 7.45% | 3.0% |
Nine Utah County rows come in 0.10 points lower, at 7.35%. The difference is one line on the chart, the 0.10% that the 17 cities above carry and these places do not.
Unincorporated Utah County (code 25-000) is 7.35%. So are Cedar Fort (25-019), Elk Ridge (25-124), Fairfield (25-035), Genola (25-038), Goshen (25-043), Salem (25-096), Spring Lake (25-105) and Woodland Hills (25-125). If your shop is out past Salem or on county land west of Utah Lake, check the address, because a mailing address in Spanish Fork or Payson does not decide which row applies.
Eagle Mountain is a good example of how fast this moves. The Tax Commission's January 2026 table lists Eagle Mountain at 7.35%, and its April 2026 table lists it at 7.45%, the same as Lehi next door. A shop that set its register in December and never looked again could have been charging 0.10 points too little for months.
The Tax Commission chart also has separate rows for MIDA, UIPA and ULA entities inside the county, such as MIDA Lehi and ULA Provo. Those are special districts, not cities. Most storefronts use the city row.
The Tax Commission breaks the combined rate into columns. For Provo, Orem and the other 7.45% cities, the chart shows 4.85% for the state, 1.00% for the local sales and use tax, 0.25% for the county option, 0.25% for mass transit and 0.30% for the mass transit fixed guideway tax. The rest of the 7.45% comes from the chart's other columns, which carry a 0.25% line, another 0.25% line, a 0.20% line and the 0.10% line that separates the cities from the 7.35% towns.
You do not need to calculate any of that. The charts say the combined rate applies to all taxable sales in the state, and the combined figure is the number that goes into your point-of-sale system or your Shopify tax settings. The columns only matter when you file, because they decide how the money is split between the state and local governments.
Two rules from the chart's instructions come up for local owners. Sales of residential energy have the combined rate reduced by 2.85%. And other taxes and fees, including transient room, short-term vehicle leasing, restaurant and telecommunications taxes and municipal energy taxes, are charged in addition to the combined rate, so a hotel or a restaurant looks at a second table.
The chart marks the state column with an asterisk and explains it: the tax on food and food ingredients is 3.0% statewide, made up of the state rate of 1.75%, the local option rate of 1.0% and the county option rate of 0.25%. A grocery store in Lehi and a grocery store in Salem charge the same 3.0% on a bag of flour.
That is a statewide rule, so it does not change the table of city rates above. What it changes is how you set up a store that sells both food and other things. A bakery in Pleasant Grove that sells loaves, mugs and gift cards needs a tax category for each, one at 3.0% and the others at the city's combined rate.
The Tax Commission's Publication 25 covers what counts as food and how prepared food is treated. Read it before you assume that your product falls on the 3.0% side.
The Tax Commission posts its rate charts by quarter. The page at tax.utah.gov/sales/rates lists tables labeled 2026-01 and 2026-04 for this year, and the chart for October is dated October 1, 2026. Those are the dates when changes take effect. Before each quarter starts, look at the new chart for your city, and for any city you sell into.
The Taxpayer Access Point, the Tax Commission's online account system, has a sales tax rate lookup that takes a full address or a nine-digit ZIP code. Use it when the address is near a city line. The chart's own instructions warn that the city charts should not be used by out-of-state sellers to source sales to Utah customers, who should use the customer's ZIP+4 instead. If you sell online from Orem to customers in Salem, the lookup is the better tool.
If you are setting up a new shop, the rate is one of several things that depend on the city. Our Utah County business license guide covers which city licenses your address, and the business personal property tax guide covers the separate May 15 equipment statement from the county assessor.
A tax rate is not a marketing topic, but the price you print is. If your ad says $100 and the receipt says $107.45 in Provo, customers notice. Show the pre-tax price in ads and say so, and check our guide to where to advertise in Utah County for the options and their published prices.
We publish Provo FOMO, a free daily newsletter with about 3,100 Utah County subscribers, and we sell ads in it, so weigh this knowing that. A single sponsor slot is $99 for one issue, and you can see the plans on our advertise page. Our Local Directory is the other place we list local businesses.
