The study issued by the Office of Legislative Research, shows 2005's 11.1 percent jump in taxable sales and purchases surpassed 2004's 8.4 percent increase and only fell slightly under 1993's 11.7 percent.

Increases of more than 11 percent are unusual, and previously occurred only in 1981 and 1984.

Almost half the 2005 increase was a result of $1.8 billion in retail sales.

But business services purchases increased significantly (21 percent) for the first time in five years, which economists say indicates healthy spending in wages, tourism and business expenses.

Mining and transportation sales grew at 39 percent and 37 percent, respectively.

Most of the spurt was urban-based with Salt Lake, Utah and Washington counties accounting for 65 percent of the growth.

But Juab and Daggett counties experience the fastest sales growth in 2005 and have the highest annual growth rate for the decade.

The state's analysts warn that while the growth should continue, such high rates are a rarity and "the rates will likely slow down in 2006."

- Glen Warchol