Utah: Sales Tax Handbook
Are Food and Meals subject to sales tax?
While Utah's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of food and meals in Utah, including catering and grocery food. To learn more, see a full list of taxable and tax-exempt items in Utah.
Catering
TAXABLE
In the state of Utah, any voluntary gratuities which are distributed to employees are not considered to be taxable.
Grocery Food
TAXABLE
In the state of Utah, the foods are subject to local taxes. Both food and food ingredients will be taxed at a reduced rate of 1.75%. However, in a bundled transaction which involves both food, food ingredients and any other taxable items of tangible personal property, the rate will be 4.65%.
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