Revised February 18, 2009
Self-Reviews – Photography
The Auditing Division of the Utah State Tax Commission is currently conducting a self-review
project on photographers and related businesses. A self-review project consists of selected
businesses or individuals reviewing their own books and records for a potential sales and use
tax liability.
Sales and use tax references may be found in
Title 59 Chapter 12 of the Utah Code,
Administrative Rules
R865-19S-75,
R865-19S-110, and
R865-21U-6, and Publication 25.
The following files will assist you in completing this self-review. If you need additional
information, contact the Auditing Division at:
comp@utah.gov.
Files and Forms
- Cover Letter
- Examples
- Frequently Asked Questions
- Instructions
- Worksheet – One Worksheet will be needed for each Utah business location. Please
print additional Worksheets as needed.
- Excel Version – For your convenience, we recommend
using this version. Only the blue-shaded fields need to be filled. Please enter your
business name, Federal ID or SSN, business location address, and the date on which you
are submitting the self-review. You will need to enter the date in order for the
Worksheet to properly calculate interest. Please select a location city (or county, if
the business location is outside city limits) from the drop down list in the first
row. Tax rate information will be automatically inserted. Enter amounts in the “Total
of Untaxed Sales” and “Total of Untaxed Purchases” columns as indicated by the
Instructions above, and tax and interest will be automatically computed.
- PDF Version – If you use this version of the
Worksheet, the Tax Rate Table below will assist you in determining tax rates to
use.
- Tax Rate Table
- Checklist & Questionnaire
- Summary – Excel Version |
PDF Version
