For best results, please update your browser to the latest version
Q Why did I receive a sales tax billing notice when I had no sales and didn't use my account?
A Every person responsible for the collection of sales and use tax must file their returns with the Tax Commission on a timely basis whether or not sales tax was due for that month, quarter, or year.If you ceased doing business, but failed to notify the Tax Commission, your account will remain active. You must contact the Tax Commission to close your account.
If you change ownership, business name, or location, you must notify the Tax Commission as soon as possible to alleviate any problems affecting the billing cycle of your account.
Neglecting to file your returns timely on the due dates will lead to unnecessary, "Failure to File" notices and estimated tax billings. Further delay may even produce liens against your personal property.
Q Why didn't I receive my sales tax return in the mail?
A If you changed your business name or address without notifying the Tax Commission, your form may have been returned to us by the post office as undeliverable. If you did notify us or you have a new account, the changes may not have occurred in time to reflect the correct information in your billing cycle.Q Am I required to pay the corporate franchise minimum tax?
A Generally, yes. Any corporation which is incorporated or qualified for privileges under the laws of Utah, or actually conducts business in Utah is required to file and pay the minimum tax. There are two exceptions:Q Do I have to file if my corporation is inactive?
A Yes. The corporate franchise tax is more than a corporate income tax. It is a right to do business tax. A return must be filed and the minimum tax paid, whether you exercise your right to do business or not.Q Please explain more about corporate franchise tax pre-payment requirements
Every corporation having a Utah tax liability of $3,000 or more in the current year, or which had a tax liability of $3,000 or more in the previous year, must make quarterly estimated tax prepayments. The prepayments are due in four equal payments on the 15th day of the 4th, 6th, 9th, and 12th month of the corporation's taxable year. The quarterly prepayment amounts are based on 90% of the current year's tax or 100% of the prior year's tax.
A corporation is not subject to the prepayment requirements for the first year that the corporation is required to file a return in Utah, if the corporation makes a payment on or before the due date (without extension) equal to or greater than the minimum $100 tax.
All calendar year corporation prepayments are due April 15, June 15, September 15, and December 15. Fiscal year corporation due dates vary according to the beginning month of the tax year. Fiscal year corporations may refer to the prepayment chart on the inside back cover of the coupon book for specific due dates of each prepayment.
Q Why is a franchise tax shown on my utility bill?
A This is not a state tax. The tax is levied by the municipality against the utility company for their right to do business in that municipality. The State Public Service Commission requires that this tax be separately stated on the billing.Q Why has my International Fuel Tax Agreement (IFTA) license been revoked?
A IFTA licenses may be revoked when a taxpayer fails to file a return, files a return without remitting payment, or does not comply with IFTA record keeping requirements.Q What are the requirements to reinstate an IFTA license?
A All missing returns must be filed and any tax, penalty, and interest due must be paid.A $100 reinstatement fee is required to be paid in cash or certified funds. A credit from a return may not be used to pay the reinstatement fee.
Q What are the penalties and interest rate for filing a late Utah IFTA return?