Court costs are generally the fees required to be paid to courts and their officers and are often included in filing fees—fees that must be paid when a litigant files a document with the court, such as a plaintiff’s complaint or petition, or a defendant’s counterclaim. Court costs are often assessed against the losing party in a lawsuit, and the winning or prevailing party is said to be entitled to recover costs of court. Other costs, such as deposition costs for the court reporter and transcription costs may be recoverable by a prevailing party under the broader concept of recoverable costs or taxable costs—in other words, costs that may be taxed against the losing party. Court costs generally do not include attorney fees or expert fees. The specific costs that may be recovered in litigation are often specified in the rules of civil procedure for the relevant state or federal jurisdiction.

In Utah, court costs encompass various fees associated with the use of the court system, including filing fees required when a party submits documents such as complaints, petitions, or counterclaims. These costs are typically paid upfront by the party initiating the legal action. Under Utah law, the prevailing party in a lawsuit is often entitled to recover court costs from the losing party. This can include fees for filing, service of process, and other expenses deemed recoverable under the state's rules of civil procedure. However, attorney fees and expert witness fees are generally not included in court costs unless a statute or contract provides otherwise. Recoverable costs may also extend to deposition and transcription fees, which are considered taxable costs that can be charged to the losing party. The specific costs that can be recovered and the process for doing so are detailed in the Utah Rules of Civil Procedure, particularly Rule 54, which governs the awarding of costs. It is important for parties involved in litigation to understand these rules, as they can significantly affect the financial outcome of a case.