Home

Taxes

Individuals

Businesses

Professionals

Forms

Commission

Appeals

Contact Us

Gross Receipts Tax

Scheduled Maintenance

Taxpayer Access Point (TAP) may be down intermittently on Saturday, December 10th, while we make system changes. We apologize for any inconvenience.

Filing frequency: Calendar year, or July 1 – June 30 fiscal year
Filing due: Last day of the month after the period ends 
Payment frequency: Required semi-annual payments 
Payment due: January 31 and July 31 
Forms: TC-170 (contact us for form) 
Statutes: §59-8
Revenue: Used for education
Information:

Certain electrical and other corporations not paying corporate franchise, income, or another 'in-lieu of income' tax (such as the Admitted Insurer Tax) must pay this tax on their gross receipts unless they are exempt under §59-7-102(2).

Several other Utah taxes are based on a taxpayer's gross receipts but should not be confused with this tax.