Businesses obtaining accounts with the Tax Commission must file their tax returns by the due date even if no tax is due. If no return is filed, the Tax Commission will estimate the amount of tax due and bill the business for the tax, penatly and interest. Penalties and interest apply to late returns and insufficient payments. If you change ownership, location or add outlets or additional stores, you must notify the Tax Commission in writing. Every license and account holder that discontinues business is required to notify the Tax Commission immediately. Tax licenses or accounts are not transferable to new owners.
The Utah State Tax Commission has five applications depending on the type of license or account you need. Choose from the list below for information about that type of account.
Form TC-69, Utah State Business and Tax Registration application, will register your business for a Sales Tax License, Withholding Tax License, or Cigarette License. When applicable, it will also register your business for related sales and use taxes and the waste tire recycling fee. You may register for these accounts at any One-Stop location or online at the OneStop Business Registration site. The following fees are due for each type of license you wish to obtain.
| Sales Tax License | No fee |
| Withholding Tax Account | No fee |
| Cigarette license | $30 fee per location |
| Cigarette Stamper & Tobacco Products | License plus bond |
Form TC-107, Fuel License Application, registers your business for the following licenses and accounts with the required fees:
| Special Fuel Supplier | $30 fee plus bond |
| Motor Fuel License | $30 fee plus bond |
| Aviation Fuel License | $30 fee plus bond |
| Environmental Assurance Fee | No fee |
Use Form TC-920, IFTA License and Special Fuel User (SFU) Permit Application.
IFTA applicants receive an IFTA License and are required to purchase a set of decals for each vehicle at the purchase price of $4.00.
Special Fuel Users applicants are issued a Special Fuel User Permit and receive a free set of decals for each vehicle.
Form TC-675B, Application for Mineral Production Withholding Tax Account
Businesses requiring a mineral production withholding tax account number must apply at a Tax Commission location. There is no fee for this type of account.
Use Form TC-160, Application for Sales Tax Exemption Number for Religious or Charitable Institutions.
Utah State Tax Commission
Taxpayer Services Division
Technical Research Unit
210 North 1950 West
Salt Lake City, Utah 8413-3212
