Overview
What trips people up is the private-sale rule. A private seller in Utah never collects tax - you pay it yourself at the DMV when you title the car, based on the price on your bill of sale. Skip the paperwork or lowball the number without proof, and the DMV falls back to its own depreciated 'fair market value' schedule, which is rarely in your favor. This calculator handles both dealer and private scenarios, plus the trade-in credit dealers can apply.
01 - Official fees
Utah car sales tax fees at a glance
| Fee | Amount | Notes |
|---|---|---|
| State base rate | 4.85% | |
| Combined rate, most Wasatch Front counties | 7.25%–7.45% | |
| Combined rate, Washington County | 6.45% | |
| Combined rate, many rural counties | ≈6.35% | |
| Dealer sale base | price − trade-in | |
| Private sale, with bill of sale | tax on stated price | |
| Private sale, no bill of sale | tax on state fair-market-value table |
Figures verified June 2026 against official sources (listed below). Always confirm the final amount with the Utah Division of Motor Vehicles (DMV) - counties can add small local fees.
03 - Same state, other costs
More Utah vehicle costs
04 - Common questions
Utah car sales tax FAQ
What's the actual sales tax rate on a car in Utah?
It depends on where the vehicle is bought (dealer) or registered (private sale) - the state's 4.85% plus local option taxes typically lands between 6.35% and 7.45%. Salt Lake and Utah counties run close to 7.45%; some rural counties are closer to 6.35%.
Does trading in my old car lower the tax I pay?
Yes, at a dealership: Utah taxes the purchase price minus the trade-in allowance, as long as the trade and the new purchase happen in the same transaction between the same two parties. There's no equivalent offset available in a private-party sale.
I bought a car from a neighbor - who collects the sales tax?
Nobody collects it at the time of sale. You owe it yourself, paid directly to the Utah DMV when you apply for title, calculated off the price shown on your bill of sale.
What happens if I don't have a bill of sale for a private purchase?
The DMV can't verify your price, so it taxes the vehicle's depreciated 'fair market value' from the Tax Commission's own valuation tables - a formula based on original MSRP and age that's frequently higher than what you actually paid. Always get a signed bill of sale showing the real price.
Is a car I received as a gift from my parents taxed in Utah?
Yes - unlike some neighboring states, Utah has no sales-tax exemption for family gifts. The DMV taxes the transfer at the price on the bill of sale (even $0 gifts usually get assessed against fair market value), so a 'gift' title transfer can still trigger a real tax bill.
Are any Utah vehicle sales fully tax-exempt?
Yes - sales to the federal government, certain nonprofit and tribal transactions, and vehicles inherited through an estate are generally exempt. Everyday private 'gifts' between family members are not on that list.
Why doesn't Park City's resort tax show up on my car purchase?
Utah law specifically carves motor vehicles (along with aircraft, watercraft, and manufactured homes) out of the local resort communities tax that funds tourist-town infrastructure. You pay the normal county/city combined rate, not the extra resort surcharge added to restaurant meals and retail goods there.
05 - Receipts
Official sources
Every number on this page comes from these documents - check them yourself.