The sales tax rate in Hurricane, Utah is 7.08% as of April 1, 2026.1Utah State Tax Commission. Tax Bulletins That rate applies to most retail purchases of tangible goods and many services within city limits, including clothing, electronics, furniture, telecommunications, admissions, and certain utility charges. Groceries and restaurant meals follow different rules, covered below. The current rate is down from 7.35% before April 2026, reflecting a change in one of the local components.
What Makes Up the 7.08%
Hurricane’s rate is a stack of state, county, and city taxes authorized under Utah Code Title 59, Chapter 12.2Utah Legislature. Utah Code Chapter 59-12 – Sales and Use Tax Act The state floor is 4.85%, made up of a 4.70% base rate plus an additional 0.15%.3Utah Legislature. Utah Code 59-12-103 – Sales and Use Tax Base – Rates – Effective Dates – Use of Sales and Use Tax Revenue Washington County adds a local option tax, a county option tax, and a county transportation tax that funds roads and transit. Hurricane City layers on a small Recreation, Arts, and Parks tax (the RAP tax), typically one-tenth of one percent, that supports local parks, arts programs, and cultural facilities. Together those pieces produce the 7.08% charged at the register.
Grocery Food Is Taxed at 3%
Unprepared food and food ingredients are taxed at a reduced combined rate of 3% in Hurricane and across Utah.4Utah State Tax Commission. Grocery Food Sales and Use Tax The state drops its portion to 1.75% on these items, but county and city taxes still apply, which is why the rate isn’t zero.3Utah Legislature. Utah Code 59-12-103 – Sales and Use Tax Base – Rates – Effective Dates – Use of Sales and Use Tax Revenue The 3% rate covers staple items like produce, dairy, meat, bread, and canned goods. Prepared food is a different category.
Restaurant Meals Cost More Than Groceries
A meal from a restaurant, deli counter, or food truck is taxed at the full 7.08% rate, not the reduced grocery rate. On top of that, Utah restaurants must collect an additional 1% restaurant tax on all food and beverage sales, including any grocery food the restaurant sells.5Utah State Tax Commission. Restaurants with Grocery Food Sales Bars and taverns pay the same 1% surcharge on food and beverages. In practical terms, $200 spent at the grocery store carries $6 in sales tax, while $200 spent dining out carries roughly $16.
Online Orders Delivered to Hurricane
Something ordered online and shipped to a Hurricane address is taxed at Hurricane’s 7.08% rate, regardless of where the seller or warehouse sits. Utah uses destination-based sourcing under Section 59-12-211, meaning the tax follows where the buyer takes receipt of the goods.6Utah Legislature. Utah Code 59-12-211 – Definitions – Location of Certain Transactions A package landing inside city limits gets taxed at 7.08% whether the retailer is in Salt Lake City, another state, or anywhere else.
If No Tax Is Collected, You Still Owe It
Buy from an out-of-state seller who doesn’t charge Utah sales tax, and you still owe the equivalent as “use tax.” Utah requires individuals to report and pay use tax on untaxed purchases, usually through the individual income tax return.7Utah State Tax Commission. Sales and Use Tax This commonly comes up with private-party transactions, small online sellers, or goods brought into the state from elsewhere.
Vehicle Purchases
Vehicles bought in Hurricane follow the standard local rate. If you buy from a dealership, the rate is set by the dealer’s location. Buy privately and register the vehicle yourself, and the rate is set by where you register it.8Utah DMV. Registration Taxes and Fees For a Hurricane resident registering locally, that’s 7.08% of the purchase price. On a $30,000 vehicle, the sales tax alone comes to $2,124.
What’s Exempt
Several categories of purchases carry no Utah sales tax at all:9Utah State Tax Commission. Pub 25
- Sales to federal, state, and local government agencies, including purchases by government employees on official business with proper documentation.
- Purchases by religious and charitable organizations exempt under IRC Section 501(c)(3) that hold a Utah sales tax exemption number, including construction materials.
- Agricultural supplies such as feed, seed, baling ties, and tangible property used primarily in farming, along with repairs to off-road agricultural machinery.
- Purchases by enrolled tribal members when the item is delivered to their reservation and they present a tribal card with a Federal Bureau Number.
- Electricity and fuel purchased for industrial use.
Businesses buying inventory for resale can skip paying sales tax at wholesale by giving the seller a completed Form TC-721, Utah’s sales tax exemption certificate, with their sales tax license number.10Utah State Tax Commission. TC-721 Utah Sales Tax Exemption Certificate If resale-exempt inventory is later used for personal purposes, the business owes tax on it on the next return.