1. Sales Tax Rate Changes Utah/Salt Lake/Davis/Weber Counties (UTA) Rate before 4/1/07 Rate as of 4/1/07 Sales of Non-Food Items6.25%6.50% Sales of Non-Prepared Food4.25%4.50% Sales of Prepared Food6.90%7.50% Sales of Hotel Rooms9.25%10.75% Current rates can be found at: http://tax.utah.gov/sales/rates.html For assistance contact Evan Gardiner 2-6627 or John Gardner 2-6631

2. Sales Tax Paid Computations General Rule: Make every effort to get detailed receipts showing itemized tax and use that amount.

3. Sales Tax Paid Computations  Examples where no detailed receipts are provided (i.e., credit card slip only, all purchases made 4/1/07 or later): Example 1: Total amount spent: $104.50 (mostly unprepared food). Total amount includes tax (4.50%). Tax = $4.50 ($104.50 times 4.3062%)

4. Sales Tax Paid Computations Example 2: Total amount spent: $106.50 (mostly nonfood items). Total amount includes tax (6.50%). Tax = $6.50 ($106.50 times 6.1033%) Example 3: Total amount spent: $123.63 (prepared food). Total amount includes tax (7.50%) and tip. Tax = $7.50 ($123.63 times 6.0665%)