Utah’s overall state and local tax and fee burden is lower than average when measured per capita or per adult, but is higher than most states when measured in proportion to personal income. Property taxes are comparatively low, while sales and income taxes are high compared to other states. Utah governments generate 90% of their revenue from taxes on property, sales, and income, and from user fees. Very little revenue (compared to other states) is generated from other taxes. Caution must be exercised when interpreting these data – differences in demographics, economics, and government structures should be considered as these figures are compared to other states.