Taxpayers with a total sales and use tax liability of $50,000 or more in a calendar are required to file a sales tax return with the Utah State Tax Commission on a monthly basis. This threshold includes all state and local sales and use, transient room, restaurant, short term leasing and municipal energy sales and use taxes, and waste tire fees.
Utah law requires every business with a combined sales and use tax liability of $96,000 or more for the preceding calendar year to make sales tax payments monthly by electronic funds transfer (EFT)
Businesses with a combined Utah state and local sales and use tax liability of $50,000 or more (but less than $96,000) for the preceding calendar year may choose to voluntarily file by EFT on a monthly basis.
For more information about mandatory and voluntary EFT payment, click here.
To pay using ACH Debit, click here – TaxExpress.
To pay using ACH Credit, click here – Pub 43.
Note: The TC-85 is no longer used for ACH Credit or ACH Debit. ACH Credit does require the new form TC-86.
