Utah
By the Numbers

Utah Below is a snapshot of key features of Utah's tax system. (Scroll Down)
State & Local Revenue (FY10)
  • General Revenue, Own-Source (GROS): $14.0 billion
  • General Revenue as a Share of Income: 16.0%
  • Tax Revenue: $8.3 billion
  • Tax Revenue as Share of income: 9.5%
  • Personal Income Tax (Share of Tax Revenue): 25.3% (14 out of 51)
  • Corporate Income Tax (Share of Tax Revenue): 3.0 % ( 23 out of 51)
  • Sales & Excise Tax (Share of Tax Revenue): 37.5 % ( 18 out of 51)
  • Property Tax (Share of Tax Revenue): 27.6 % ( 38 out of 51)
  • Other Taxes (Share of Tax Revenue): 3.1 % (40 out of 51)
Personal Income Tax Features (2012)
  • 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 (2012)
  • Range of Tax Rates: 5.00%
  • Income Level at Which Top Rate Applies: All
  • Combined Reporting: Yes
  • Apportionment Factor (Payroll): 0%
  • Apportionment Factor (Property): 0%
  • Apportionment Factor (Sales): 100%
  • Apportionment Note: Certain corporations can elect to use double-weighted sales factor
Sales Tax Features (2012)
  • State Sales Tax Rate: 5.95%
  • Average Local Sales Tax Rate: 0.75%
  • Average Combined State & Local Sales Tax Rate: 6.70%
  • 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 (2012)
  • Utilizes split roll system - residential property assessed at 55% of market value.
Other Tax & Revenue Features (2012)
  • 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 October 4, 2012

Sources & Glossary