Vernal, Utah Sales Tax Rate: 7.35%, Groceries, and Meals

The sales tax rate in Vernal, Utah is 7.35% as of January 2026. That total combines Utah’s statewide base of 4.85% with local taxes that fund Uintah County, the City of Vernal, and public transit.1Utah State Tax Commission. Sales and Use Tax Rates Effective January 1, 2026 Not every purchase is taxed at that headline rate, though. Grocery food gets a flat 3.00% statewide, restaurant meals carry an extra layer on top, and hotel stays can push the total above 13%.

What Makes Up the 7.35%

Every receipt in Vernal reflects four separate government levies stacked together. The January 2026 combined rate table from the Utah State Tax Commission splits the 7.35% this way:1Utah State Tax Commission. Sales and Use Tax Rates Effective January 1, 2026

On a $200 taxable purchase, that works out to $14.70 in sales tax. The Tax Commission updates rate tables at the start of each calendar quarter, and location codes within the Vernal area can carry different totals. As of April 2026, one Vernal location code shows a combined rate of 6.95%.3Utah State Tax Commission. Sales and Use Tax Rates Effective April 1, 2026 Which rate applies to a given transaction depends on the specific tax location code tied to the business address.

Groceries Are Taxed at 3.00%

Utah taxes unprepared grocery food at a flat 3.00% statewide, no matter which city or county you shop in.4Utah State Tax Commission. Sales and Use Tax Rates Effective April 1, 2026 A single transaction gets one rate or the other, never both: the full combined rate for general retail, or 3.00% for qualifying food.

The 3.00% rate covers staple items like bread, produce, meat, and dairy bought at a grocery store and not prepared for immediate consumption. Once food qualifies as “prepared food,” it loses the reduced rate and gets taxed at the full combined rate. A deli sandwich, a rotisserie chicken from the hot case, or a fountain drink all fall into the prepared category. Candy and soft drinks are also excluded from the grocery rate. That’s why a single grocery receipt can show two different tax rates applied to different lines.

Restaurant Meals Carry an Extra 1.00%

Eating out in Vernal adds another layer on top of the general sales tax. Utah law allows counties to impose a tax of up to 1.00% on sales of prepared food, alcoholic beverages, and food ingredients sold by restaurants.5Utah Legislature. Utah Code 59-12-603 – Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax This is commonly called the TRCC tax (Tourism, Recreation, Cultural, and Convention facilities tax), and it funds tourism promotion and related infrastructure in the Uintah Basin.

The TRCC charge sits on top of whatever combined rate already applies. A $50 dinner tab in Vernal can carry the general combined sales tax plus an additional 1.00% TRCC charge, pushing the effective tax on that meal above 8%. Convenience stores and gas stations that sell customized prepared food can also trigger the TRCC tax.

Hotel and Short-Term Rental Stays

Lodging in Vernal is taxed more heavily than general retail. On top of the regular sales tax, short-term stays of fewer than 30 consecutive days can carry up to three separate transient room taxes:6Utah State Tax Commission. Sales Tax Information for Lodging Providers – Section: Who Imposes the Transient Room Tax

Add those lodging-specific taxes to the general sales tax, and the total tax on a hotel stay in Vernal can easily exceed 13%. Lodging providers collect at checkout and remit to the state. If you list a property on a short-term rental platform, the platform may handle some of the collection, but the host is ultimately responsible for making sure every applicable levy gets paid.

What’s Exempt From Sales Tax

Several categories of goods are not taxed at all in Vernal. The ones that come up most often for ordinary shoppers include:9Utah State Tax Commission. Publication 25 – Sales and Use Tax General Information

  • Prescription drugs, when the buyer presents a valid prescription. Over-the-counter medications don’t qualify.
  • Durable medical equipment such as wheelchairs and hospital beds, exempt with a prescription, including replacement and repair parts.
  • Prosthetic devices with a prescription. Eyeglasses and contact lenses are specifically excluded from this category.
  • Gasoline and diesel subject to Utah’s fuel excise tax, exempt from sales tax to avoid double taxation.
  • Isolated or occasional sales, such as clearing out old furniture you don’t normally deal in. This doesn’t apply to vehicle sales that require title or registration.
  • Manufactured homes: 45% of the sale price of a new one is exempt, and used manufactured homes are fully exempt.

The full exemption list is longer and includes items like hay, newspapers, and garden produce sold during harvest season by the grower. Each exemption has to match a specific statutory category, so sellers that handle exempt items are expected to keep documentation.

How to Confirm the Current Rate

Utah’s 4.85% base is identical statewide, but the local layers vary by city and by unincorporated area. As of April 2026, unincorporated Uintah County carries a combined rate of 6.45%, lower than Vernal’s rate because the city tax doesn’t apply there.3Utah State Tax Commission. Sales and Use Tax Rates Effective April 1, 2026 The gap barely registers on a bag of groceries, but it adds up on large purchases like equipment or building materials.

Rates change more often than people assume. The Tax Commission publishes new combined rate tables at the start of each calendar quarter, and local ballot measures or legislative changes can shift rates mid-year. The 0.30% public safety tax Uintah County approved in 2024 is a recent example of a local change pushing rates upward. To confirm the exact rate for a specific address, pull the current quarterly rate chart from the Tax Commission at tax.utah.gov.10Utah State Tax Commission. Sales and Use Tax Rates