Utah widened its brackets in 2006. The Beehive State's income tax rates range from 2.3 percent to a top rate of 6.98 percent. More on Utah taxes can be found in the tabbed pages below.

Income Sales Property Estate Other

Personal income tax Utah collects state income taxes using a progressive, six-bracket system. For single taxpayers: -- 2.3 percent on the first $1,000 of taxable income. -- 3.3 percent on taxable income between $1,001 and $2,000. -- 4.2 percent on taxable income between $2,001 and $3,000. -- 5.2 percent on taxable income between $3,001 and $4,000. -- 6 percent on taxable income between $4,001 and $5,500. -- 6.98 percent on taxable income of $5,501 and above. For married persons filing joint returns, the rates remain the same but the income brackets are doubled. The Beehive State's individual income tax law was changed for 2007 to allow taxpayers to calculate Utah tax liability two ways and then pay the lesser tax. The regular "traditional" tax uses the tax brackets above. The alternative "single rate tax" is a flat 5.35 percent, subject to limited deductions and credits. Utah tax returns are due on April 15 or the next business day if that date falls on a weekend or holiday. Sales tax Utah's state sales tax, effective Jan. 1, 2008, is 4.65 percent. On Jan. 1, 2007, the state's sales tax on food and food ingredients dropped from 4.75 percent to 2.75 percent. This Web page has more information, including a flow chart and product list. Utah cities and counties levy additional local sales taxes that vary among the municipalities. Personal and real property taxes Property taxes are assessed and collected locally. This Web page has information on current property tax rates. The taxable value of a property is 100 percent of its fair market value, minus any exemptions that may be permitted. For example, the Utah Constitution permits the legislature to exempt up to 45 percent of the fair market value of primary residential property from property taxation. Example: A primary residence with a fair market value of $100,000 would be valued for property tax purposes at $55,000. Prior to May 22 each year, county assessors ascertain the names of the owners of all property and assess the property based on its value on Jan. 1 of each tax year. In order to value personal property, the Utah State Tax Commission provides a number personal property classification categories, which are used by all county assessors in Utah. Details on the personal property taxation system can be found here. The Utah State Tax Commission Property Tax Dirvision administers four tax relief programs: Circuit Breaker for taxpayers age 65 or older. Veterans exemption. Blind exemption. Indigent abatement/deferral. Specific information and application forms for the tax relief programs are available from the Treasurer's Office in Salt Lake County by calling (801) 297-3600 or toll-free at (800) 662-4335 or at each local County Auditor's office. Inheritance and estate taxes Utah does not impose an inheritance tax.   Because of the phaseout of the federal estate tax credit, Utah's estate tax is not imposed on estates of persons who died in 2005 or thereafter. Other Utah tax facts Utah taxpayers can make contributions via their tax returns to the Utah Nongame Wildlife Fund, Pamela Atkinson Homeless Trust Fund, Kurt Oscarson Children's Organ Transplant Fund, School District and Nonprofit School District Foundation, Wolf Depredation Fund and Cat and Dog Community Spay and Neuter Program. A Utah resident who donates an organ may claim a tax credit for up to $10,000 of qualified expenses incurred for the donation of human bone marrow or any part of an intestine, kidney, liver, lung or pancreas for transplantation in another individual. Qualified expenses include taxpayer expenses for travel and lodging, as well as any unreimbursed lost wages. Utah does not charge intangible property taxes.

For additional information, contact the Utah State Tax Commission at (801) 297-2200 or at its Web site. Utah also provides an automated service for ordering Utah tax forms at (801) 297-6700.

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