The Emergency Services Sales Tax is a one-half (.005) percent increase to sales taxes in Summit County (that‘s 50 cents on applicable purchases of $100) to reduce the impact of tourism on Summit County locals. It was approved by Summit County voters in 2024.
- Approximately 65% of sales tax revenue is generated by non-residents. Nearly two-thirds of the revenue generated from this tax is paid by visitors.
The tax remains in place for 10 years. Summit County Council cannot raise or alter the tax without voter approval.
What is not taxed?
- Gas & Diesel
- Medical prescriptions
- Groceries and unprepared foods
Examples of taxable purchases
- Retail sales of physical or digital goods.
- Paid admission for entertainment and recreational activities.
- Meals (prepared food and beverage) at restaurants, eateries, catering & other dining options.
Revenue generated from the Emergency Services Sales Tax supports these emergency response services in Summit County:
- Emergency Medical Services
- Search and Rescue
- Law Enforcement
- Fire Protection
…and other vital services impacted by tourism, such as solid waste collection and the Three Mile landfill cell expansion.
Tax In Action— How the Emergency Services Sales Tax is utilized
Coming soon (following the approved 2026 budget approval)
If you’re a business and have questions about this tax and what to charge, contact the Utah State Tax Commission at 801-297-2200 or 1-800-662-4335.