Transient room tax (TRT) can be imposed by a county, city or town to rent temporary lodging for stays of less than 30 consecutive days at:
TRT is charged in addition to sales and other applicable taxes. However, it doesn’t apply to charges for admission to:
See online Sales & Use Tax Workshop for more information on all TRT and lodging accommodations.
Some counties, cities, and towns used to collect these taxes directly. Starting July 1, 2011, these taxes are collected by the Utah State Tax Commission. See Tax Bulletin 7-11 for details.
TRT is reported and paid on form TC-62T, Transient Room Tax Return. (See Utah Code Section 59-12-302.)
To qualify for the lodging-related sales tax exemption, purchases must be:
Note: Purchases are not paid directly if the employee pays with their own funds (even if the money is reimbursed).
These exemptions on purchases made July 1, 2011 or later are given by refund, except for purchases by:
These groups may get the exemption at the point of sale when they give the seller an exemption certificate (TC-721 or TC-721G) or other acceptable exemption documentation (see Publication 56, Utah Sales Tax Information for Lodging Providers).
If you are a Utah State or local government agency, you must first apply for a sales tax exemption number by completing form TC-160G, Sales Tax Exemption Number Application for Government Agencies.
Once you have been approved, you will receive a coupon booklet with 12 coupons and an address Change form (sent upon approval and annually each January).
You may claim refunds each month or wait until you have paid sales tax for several months. However, you must claim your refund within 3 years from the date you paid the sales tax. We must deny claims filed after 3 years.
Remember these guidelines when submitting your coupon:
Use the Change form in the booklet for address corrections. Use form TC-69C, Notice of Change for a Tax Account, for other corrections.
Keep the following records for 3 years from the refund request date. You may have to provide these records to the Tax Commission:
Tax rates vary from one location to another and may change quarterly. The Tax Commission posts updated rates at tax.utah.gov/sales/rates approximately two months before the effective date.
|TC-62T||Transient Room Tax Return|
|TC-62||Utah Sales and Use Tax Return|
|All Sales Tax Forms|
|Publication 25||Sales and Use Tax General Information|
Utah State Tax Commission
210 N 1950 W
Salt Lake City UT 84134
1-800-662-4335 ext. 7705