Revised June 24, 2008
Self-Reviews – Vacation Rental Properties
The Auditing Division of the Utah State Tax Commission is currently conducting a self-review
of vacation rental properties. A self-review consists of selected businesses or individuals
reviewing their own books and records for a potential sales and use tax or transient room tax
liability.
Sales and use tax references may be found in
Title 59 Chapter 12
of the Utah Code, Administrative Rules
R865-19S-79,
R865-19S-96, and
R865-21U-6, and
Publication 56.
The following files will assist you in completing this self-review. If you need additional
information, contact the Auditing Division at:
comp@utah.gov.
Files and Forms
- First Letter
- Refund Letter
- Examples
- Instructions
- Worksheet – One Worksheet will be needed for each property location. Please print
additional Worksheets as needed.
- Excel Version
For your convenience, we recommend
using this version. Only the blue-shaded fields need to be filled. Please select a
location city (or county, if the property is outside city limits) from the drop down
list in the first row. Tax rate information will be automatically inserted. Enter
amounts in the "Gross Receipts" and "Consumable Goods Purchased Tax Free" columns as
indicated by the Instructions above, and tax and interest will be automatically
computed.
- PDF Version
If you use this version of the
Worksheet, the Tax Rate Table below will assist you in determining tax rates to
use.
- Tax Rate Table
- Checklist & Questionnaire
- Summary
- Refund Request
