Receipt requirements · UT
Utah receipt requirements
What a business issuing its own receipts in Utah needs to show: the rate, whether tax has to be stated separately, which categories are exempt, and whether a written rent receipt is required.
Rates verified: 2026-08-05. Rates change — check your state Department of Revenue before relying on a figure for filing.
Sales tax at a glance
- State rate
- 4.85%
- Combined with local
- 5.85% – 12.35% combined
- Sourcing
- Origin-based — tax follows the seller's location
Does tax have to be separately stated?
Utah expects the tax stated separately from the sale price on the receipt, with the combined state, local and transit rate shown.
Whatever the rule, print it as its own line. Separately stating tax is what lets a reviewer isolate the pre-tax cost, and it is the mechanism most state statutes use to let a seller exclude the tax from gross receipts. The display conventions are covered here.
Exempt and specially rated categories
- Groceries taxed at a reduced combined rate
- Prescription drugs exempt
- Medical equipment and prosthetics exempt
- Manufacturing equipment exempt
A basket that mixes an exempt item with a taxable one needs a per-line tax flag and separate taxable and non-taxable subtotals, or the tax line cannot be checked against the lines it came from.
Rent receipts in Utah
No statute requires a written rent receipt; a tenant may still request one and most landlords issue one.
The two fields landlords most often omit are the period the payment covers and the unit number. The full field list is here, and the statutory format is in the rent receipt spec.
Worth knowing in Utah
Utah taxes unprepared food at a single reduced combined rate that replaces the whole state-plus-local stack rather than just discounting the state share. A Utah grocery receipt therefore shows one low food rate and a separate full rate on non-food, and combining them is a common register error.