Tax Information for Businesses

Starting, Changing or Closing a Business

Step 1 – Gather Information

• A good place to start is on the State of Utah’s Business Information page.
• The links below give detailed information, especially related to taxes.
• You might need to also contact other state or federal government agencies, or your local city.

Step 2 – Register Your Business

OneStop Business Registration (OSBR) system is shut down – Effective September 12, 2024

The Department of Commerce (Division of Corporations and Commercial Code) will permanently shut down the OneStop Business Registration (OSBR) system on Thursday, September 12, 2024. At that time, the public may no longer use OSBR to register a business with the Utah State Tax Commission and apply for a tax account/license.

With the shutting down of OSBR, the Department of Commerce will be going live with their own and new business registration system on Monday, September 16.

Register your business with the Utah State Tax Commission
and apply for a tax account/license.

You may need to register with the Utah Department of Commerce. To learn if you do and how to go about it, see the Utah Department of Commerce page.

Effective: June 1, 2024 – To improve efficiency, we have moved all Utah State Business and Tax Registrations (TC-69 and related schedules) online.

Below is an instructional video on completing and submitting the Utah State Business and Tax Registration (TC-69) online through Taxpayer Access Point.

• Online – (Tax Commission only) using Taxpayer Access Point

Step 3 – Create a TAP Login

Go to Taxpayer Access Point and create a TAP login to file and pay your Utah business taxes.

More Information

Note: For security reasons, our e-services are not available in most countries outside the United States. Please contact us at 801-297-2200 or taxmaster@utah.gov for more information.

• Taxpayer Access Point – TAP – Register your business, file and pay taxes, and manage your online account.
• Starting, Dissolving, or Reinstating a Corporation
• Purchasing or Selling a Business
• Updating Your Business Information
• Letter of Good Standing – For good standing verification
• Tax Clearance Certificate – For use when closing a business
• Utah Department of Commerce
• Utah Governor’s Office of Economic Development

File & Pay Business & Corporate Taxes

General Information

• TAP – Taxpayer Access Point – File and pay Utah taxes
• Filing Corporate Returns
• Billing and payments
• Extensions and Tax Relief
• MeF – Modernized Electronic Filing
• Self reviews
• Tax audits
• Tax instruction and training

Forms and Detailed Instructions

• TC-20 – Corporation Franchise and Income Tax
• TC-20 Instructions
• TC-20MC – Miscellaneous Corporations
• TC-20MC Instructions
• TC-20S – S Corporations
• TC-20S Instructions
• Additional business-related forms
• Sales tax information
• Withholding tax information

Detailed Tax Info & Resources

• Tax Bulletins
• Tax Notices
• Starting a Businesss – Utah Business Information
• Publications
  • Pub 4 – Voluntary Disclosure Program
  • Pub 14 – Withholding Tax Guide
  • Pub 19 – Business Personal Property Audits
  • Pub 25 – Sales and Use Tax General Information
  • Pub 37 – Business Activity and Nexus in Utah
  • Pub 42 – Sales Tax Information for Sales, Installation and Repair of Property
  • Pub 45 – Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries
  • Pub 53 – Sales Tax Information for Health Care Providers
  • Pub 54 – Sales Tax Information for Public Utilities
  • Pub 55 – Sales Tax Information for Restaurants
  • Pub 56 – Sales Tax Information for Lodging Providers
  • Pub 62 – Sales Tax Information for Telecommunications Service Providers
  • Pub 65 – Tax Information for Retailers, Distributors and Stampers of Cigarettes and Tobacco Products
  • Pub 66 – Fuel Tax General Information
  • Pub 68 – Pass-through Entity Withholding
  • Pub 69 – Sales Tax Information for Guides and Outfitters