According to Ordinance No. 432 adopted on August 17, 1998, the City of Pleasant Grove sales and use tax rate on food sold through vending machines, admissions to places of amusements, and general rate items increased from three percent to four percent effective October 1, 1998. In Section 4 of this ordinance it states that this increase of one percent on the items listed above would terminate on October 1, 2000, at which time the rate would return to three percent. Therefore effective October 1, 2000 the City of Pleasant Grove general rate, amusement rate, and food sold through vending machines rate will be three percent. The rate of tax on manufacturing machinery and farm machinery will stay at two percent, and the rate of tax on automotive vehicles will stay at one percent.

 

	OLD RATES	NEW RATES
General Rate	4%	3%
Admissions to places of amusement and entertainment	4%	3%
Retail selling price of food for human consumption sold through vending machines	4%	3%
Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products	2%	2%
Machines and parts and attachments for machines used in manufacturing tangible personal property	2%	2%
Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers	1%	1%

Please direct all questions regarding the City of Pleasant Grove sales and use tax to this office.