Self-Reviews – Vacation Rental Properties
Last Updated on August 09, 2012
The Auditing Division of the Utah State Tax Commission is currently conducting a self-review of vacation rental properties. A self-review consists of selected businesses or individuals reviewing their own books and records for a potential sales and use tax or transient room tax liability.
Sales and use tax references may be found in Title 59 Chapter 12 of the Utah Code, Administrative Rules R865-19S-79, R865-19S-96, and R865-21U-6, and Publication 56.
The following files will assist you in completing this self-review. If you need additional information, contact the Auditing Division at:
Files and Forms
- Cover Letter
- Worksheet – One Worksheet will be needed for each property location. Please print additional Worksheets as needed.
- Excel Version
For your convenience, we recommend using this version. Fill in the blue-shaded fields, including the Location and the Date you are submitting the self-review. Select a location city (or county, if the property is outside city limits) from the drop down list in the first row, and the location and tax rates will automatically be inserted for all periods. 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. Note: If the rental property lies outside the city limits of Park City, but has a Park City address, do not use Summit County as the location; instead use "Snyderville Basin Tr Dist."
- 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