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| Utah's income tax is applicable to all resident individuals and fiduciaries that are required to file returns under federal regulations and any non-resident or part-year residents having income from Utah sources. |
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| The base state sales tax rate is 4.65 percent. The tax applies to retail sales or leases of tangible personal property; transportation charges; intrastate telephone services; meals; gas, electricity, or other fuels sold for residential or commercial consumption; admission or user fees; use of amusement devices; hotel and motel accommodations; and cleaning or repair of tangible personal property. Local municipalities have levies up to 3 percent. Total sales taxes for the Salt Lake City metropolitan area are 6.85 percent. |
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| The Transient Room Tax is a tax of up to 3 percent added to sales tax, which is only applicable to persons who occupy that public accommodation for thirty consecutive days or less. This tax is refundable if staying longer than 30 consecutive days. |
