Utah State Income Tax vs Sales Tax

[Evolvant]

Utah collects a flat State Income Tax.  Pretty sure it's 4.65% this year.  My understanding is that if you pay more State Sales Tax that you can use this amount toward your tax liability.

Very Simple Example. 
Utah State Tax due (based on income) = $20,000
Employer withheld throughout the year = $21,000

Thus, $1000 return is created.

Last year an individual pays $30,000 in State Sales Tax (they buy a bunch of expensive things)

I'm pretty sure I've read you can use the $30,000 number (instead of the $21000), thus use Sales Tax Paid instead of Income Tax Paid in your return.  This then generating a $10,000 return ($30,000 - $20,000).

In the federal part of Turbo Tax it lets you identify this, state income tax vs sales tax as a write off.  However, it does NOT carry this number to your state taxes.  Only carries income tax paid forward.

Can you not do what I'm describing above?

[TomD8 · Accepted solution]

No, you cannot use your Utah sales tax paid as a credit against your Utah state income taxes due.

If you owe the Utah Use Tax, you may take a credit against that tax for sales tax paid to other states.  But that credit may only be taken toward your Utah Use tax, not toward your Utah income tax.

https://incometax.utah.gov/paying/use-tax