Utah overhauled its tax system, effective with the 2008 tax year. Rather than applying multiple tax rates on income, the Beehive State now collects a single rate income tax of 5 percent. More on Utah taxes can be found in the tabbed pages below.

Income Sales Property Estate Other

Personal income tax With the 2008 tax year, Utah eliminated its traditional tax method of multiple brackets and now collects a flat 5 percent income tax from its residents. Details of the changes can be found in a fact sheet prepared by the Office of Legislative Research and General Counsel. Most taxpayers will be able to claim one or more new non-refundable credits, including a taxpayer tax credit and a retirement tax credit. 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, 2009, is 4.7 percent. On Jan. 1, 2007, the state's sales tax on food and food ingredients dropped from 4.75 percent to 2.75 percent. The Utah State Tax Commission's Web site 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. Utah's Web site has information on 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 of personal property classification categories, which are used by all county assessors in Utah. Details on the personal property taxation system can be found at Utah's Web site. The Utah State Tax Commission Property Tax Division 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, 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 has its own Taxpayer Advocate Service that helps people that have been unable to successfully resolve a state tax issue for more than 45 days or by the date promised. The Advocate's office can be reached by phone at (801) 297-7562 or e-mail at taxpayeradvocate@utah.gov.

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

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