The Auditing Division of the Utah State Tax Commission is currently conducting a self-review of escort services subject to the Sexually Explicit Business and Escort Service Tax.
References may be found in Title 59 Chapter 27 of the Utah Code. To file the tax in the future, use form TC 63, Sexually Explicit Business and Escort Service Tax Return.
The following files will assist you in completing this self-review. If you need additional information, contact the Auditing Division at: comp@utah.gov.
