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Utah law sets filing and payment requirements depending on a seller's annual sales and use tax liability.
Any seller with an annual sales and use tax liability of $50,000 or more must file and pay sales and use tax monthly.
The return and payment are due on or before the last day of the month following each month. For example, sales and use tax collected during July is due on or before August 31 along with any other sales-related taxes and fees.
Sellers who file monthly returns timely qualify for a 1.31 percent seller discount on certain sales and use taxes.
Sellers who are not required to monthly file and pay sales taxes to the Tax Commission may voluntarily file monthly by contacting the Tax Commission by June 1. Sellers who choose this option are subject to the same requirements and penalties as mandatory monthly filers.
The election to file and pay sales taxes on a monthly basis remains in effect until the seller contacts the Tax Commission in writing and states that it no longer wants to be a monthly filer. The written notice must be made by June 1. Revocation of monthly status will become effective on July 1 after notification.
Any seller whose annual sales and use tax liability is $96,000 or more must pay taxes via electronic funds transfer (EFT) by 7:00 p.m. Mountain Time on or before the due date. The sales tax account must be set up for EFT payments before making a payment. Contact the Tax Commission for information at (801) 297-3817 or 1-800-662-4335 ext. 3817.
Sellers not required to pay sales taxes to the Tax Commission by EFT may choose to do so by contacting the Tax Commission by June 1. Sellers who make this choice are subject to the same requirements and penalties as those who are required to pay by EFT.
The choice to pay sales taxes by EFT remains in effect until the seller contacts the Tax Commission in writing and states that it no longer wants to be an EFT filer. The written notice must be made by June 1.
Sellers who pay sales tax to the Tax Commission by EFT must file an EFT agreement with the Tax Commission. To pay by EFT, download and fill out Form TC-85, Agreement for Remitting Tax by EFT, and send to:
John Collen/Tax Admin
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134
This form can also be faxed to 801-297-3899, attn: John Collen/Tax Admin. Please remember to include the phone number and fax number of the contact person in your organization.
For more information, contact John Collen at 801-297-3817 or jcollen@utah.gov.
Generally, a seller's EFT payment is paid by an ACH-debit transaction through the National Automated Clearing House Association (NACHA) system CCD application. Under this procedure, the seller contacts the third party the state contracts with and authorizes the third party to initiate the debit to the seller's account. Before initiating the debit, the third party processes the transaction through NACHA and submits appropriate records to the Tax Commission for identification of all EFT payments.
When a seller's bylaws prohibit third-party access to its bank account, the seller may make payment by ACH-credit with tax payment addendum transaction through NACHA's CCD+ application. Under this procedure, the seller contacts its bank and authorizes it to initiate the debit to the seller's account, and then contacts the third party to provide necessary information for the Tax Commission. After initiating the debit, the bank processes the transaction through NACHA.
The Tax Commission will assess penalties when a seller does not meet all statutory requirements. Sellers who pay sales tax by EFT must ensure that the funds transfer and return are completed timely. Monthly returns filed late or underpaid returns will result in the loss of seller discount.
Utah Code §59-1-401 provides uniform penalties for failure to timely file and pay tax returns.
For more information, see Publication 58, Interest and Penalties.