Utah law allows food producers to use contracted representatives for direct sales and exempts home cooks' food sales from state sales tax.
A producer may use a contracted representative to sell or deliver homemade food directly to consumers. The producer keeps ownership unless both agree to share or transfer it.
Home cooks' sales of food, ingredients, and prepared food are exempt from state sales tax.
Direct-sale farmers markets may sell only food that has not been inspected or approved by a state or local authority. When linked to a regular farmers market, the two areas must be separate and marked.
A producer or contracted representative may sell, deliver, or offer homemade food directly to a consumer. This covers homemade food produced and sold in Utah directly to an informed final consumer. The producer must meet the chapter's requirements, and the food must be produced and sold in Utah for personal or home consumption to a consumer who knows it has not been inspected. The producer and representative may agree to share or transfer ownership. These provisions took effect May 6, 2026.
Sales of food by a home cook are exempt from state sales tax. This covers food, food ingredients, and prepared food sold by a home cook. A home cook prepares the food only in a private, noncommercial home kitchen. This provision took effect July 1, 2026.
Direct-sale farmers markets selling homemade food must limit sales to uninspected products; associated market areas must be separate and marked. This concerns direct-sale farmers markets selling homemade food under this chapter. The separation and marking rules apply when the direct-sale market is associated with a regular farmers market. These provisions took effect May 6, 2026.
No hearings or votes scheduled.