← Utah tax rules›Grocery Tax
Utah Grocery Tax (2026)
Conditional: Groceries taxed at a reduced 3% combined rate (1.75% state + 1.25% local).
Official source: tax.utah.gov →
General legal information, not legal advice — verify important decisions with a licensed attorney.
Grocery Tax in states bordering Utah
The same rule in each neighboring state LawLert has verified, from that state’s own official source.
- ArizonaPermitted
Food for home consumption (groceries) is exempt from Arizona's state transaction privilege (sales) tax under A.R.S. § 42-5102; food for consumption on the premises (prepared/restaurant food) is taxable. City tax treatment of groceries can vary — check local rates.
Verified Jul 3, 2026 · Source: azleg.gov · Full Arizona rule →
- ColoradoPermitted
Food for home consumption is exempt from the 2.90% state sales tax; some home-rule cities and counties still tax food (check locally).
Verified Jul 4, 2026 · Source: tax.colorado.gov · Full Colorado rule →
- IdahoRestricted
Groceries are taxed at the full 6% state sales tax rate, but Idaho residents can claim a food tax credit — $155 per person standard, or up to $250 per person with receipts.
Verified Aug 27, 2026 · Source: tax.idaho.gov · Full Idaho rule →
- NevadaPermitted
Groceries (food for human consumption) are exempt from sales and use tax under the Nevada Constitution (Art. 10 §3A) and NRS 372.284. Prepared food intended for immediate consumption, alcoholic beverages, and items such as tonics and vitamins remain taxable.
Verified Jul 3, 2026 · Source: tax.nv.gov · Full Nevada rule →
- New MexicoPermitted
Qualifying grocery food sold by retail food stores is deductible from gross receipts tax (Section 7-9-92 NMSA), so groceries are generally untaxed; alcoholic beverages, tobacco, and prepared hot food do not qualify.
Verified Jul 16, 2026 · Source: realfile.tax.newmexico.gov · Full New Mexico rule →
- WyomingPermitted
Food for domestic home consumption (most grocery food) is exempt by statute; prepared food (e.g., restaurant meals) and alcoholic beverages are taxable.
Verified Jul 19, 2026 · Source: excise-tax-div.wyo.gov · Full Wyoming rule →
We watch the official sources behind Utah taxes rules. If a tracked rule changes, you get one short email — never more than one a week. Free, unsubscribe anytime.