TAP Help for Sales Taxes

• Sales Tax & Sales Related Taxes
• Quick Start Guide for Filing with TAP
• Detailed Filing Instructions for TC-62S & TC-62M Sales and Use Tax Returns
• Taxable Sales Detail
• Tax Calculation
• TC-62M Excel Template Instructions
• Sales Related Tax and Schedule Information

Sales Tax & Sales Related Taxes

File your Sales and Use tax return at tap.utah.gov. If you have not registered for a Sales and Use Tax account, you must do so before filing.

You can apply for an account on TAP at tap.utah.gov. Once you have your tax account, you can use that account number and your PIN to create a TAP login. If you do not have your PIN, or you need help in setting up your TAP account or filing your return online, please call 801-297-3996 or 800-662-4335 ext. 3996 for assistance.

Please note that for security reasons, TAP is not available in most countries outside the United States. Please contact us at 801-297-2200 or taxmaster@utah.gov for more information.

Detailed Filing Instructions for TC-62S & TC-62M Sales and Use Tax Returns

See the Sales and Use Tax Quick Start Guide for more general information.

1. Sign in to your TAP account and click the File now link located in the Period box or click File, view, or amend returns located in the Account box to begin return.
2. Select the period you are filing for by clicking File Return.
3. Begin with Return Information and answer the No/Yes question and click Next to continue.
   1. If you have not made any changes to your Sales and Use tax account since your last filing, click No.
   2. If you added or closed a location since your last filing, answer Yes and click next to continue.
4. If you choose to file with the excel template (Tax Commission only version) you may do so, choose your file to upload, or click Next to continue.

Taxable Sales Detail

Line 1. Total sales of goods and services

Enter your total sales (cash, credit, installment, exempt, etc.) of all goods and services in Utah. Do not include sales tax collected as part of the total sales. Total sales cannot be a negative amount.

Line 2. Exempt sales included in line 1

Enter the total amount of exempt sales included in line 1. Do not report details of exempt sales with this return, but keep evidence to support all exempt sales claimed. See Publication 25 for detailed exemption information. The amount on this line cannot be greater than the amount on line 1.

Line 3. Taxable Sales

TAP will total this line for you.

Line 4. Goods purchased tax free and used by you

Enter the amount paid for items purchased tax-free that you did not resell but you used (e.g. office supplies, office or shop equipment, or computer hardware and software). This cannot be a negative amount.

Line 5. Total Taxable amounts

TAP will total this line for you.

Line 6. Adjustments

Enter any adjustments for sales or purchases reported in previous periods, such as bad debts, returned goods or cash discounts allowed, or excess tax collected. All adjustments should be reported as taxable sales amounts and can be either negative or positive numbers.

If you enter amounts on line 6, you must type in supporting information in the adjustments text box provided. Include the reason for the adjustment, filing periods and specific line items from schedules that are being adjusted. You may also attach supporting documentation at a later step, before filing your return, using Add Attachment.

Line 7. Net taxable sales and purchases

TAP will calculate for you.

Tax Calculation

Enter amount of sales for non-food and prepared food, grocery food sales, sales for multiple fixed locations, and sales for related sales tax in this section.

At the beginning of your return, TAP will display what additional returns or schedules, if applicable, you may be required to file.

Schedules

If you are required to file any schedules, you will enter the schedule amounts after the Taxable Sales Detail. TAP will display all applicable schedule to your account (Schedule A, AG, J, JG, or X).

Schedule Summary

Review the summary for accuracy. Errors will display in Red and will need to be corrected to continue.

Line 8a. Non-food and prepared food sales

Enter the amount of sales here.

Line 8b. Tax calculation grocery food sales

If you have grocery food sales, report total tax for grocery food. Grocery food does not include alcoholic beverages, tobacco or prepared food.

Line 9. Total Tax

TAP will total tax due for you.

Line 10. Residential fuels included in line 7

Enter sales of electricity, heat, gas, coal, fuel oil and other fuels sold for residential use included in line 7. TAP will calculate the credit by multiplying the amount of these sales by the rate in effect as of your filing period. See Publication 25 for details. This cannot be a negative amount. Only retailers making sales of fuel for residential use may claim this credit.

Line 11. Total state and local taxes due

TAP will total for you.

Line 12. Seller discount, for monthly filers only

TAP will compute the seller discount by multiplying the amount on line 11 by .0131. The result will display on line 12. Only sellers that pay sales taxes monthly qualify for the seller discount. The Tax Commission must authorize monthly filing. Monthly filers required to pay by EFT (Electronic Funds Transfer) or who pay by some other method are not eligible for the discount. ACH Debit payments made from TAP (Taxpayer Access Point) qualify as EFT. When initiating your payment, select the return/period payment type.

If payments are made past the due date and do not meet these requirements, the seller discount will be disallowed.

Line 13. Additional grocery food seller discount, if applicable, for monthly filers only

TAP will compute for you. See Publication 25 for monthly filing requirements.

Line 14. Net tax due

TAP will total this line for you.

Attachments

You may attach any supporting documentation from line 6 adjustments, or if line 14 has a negative tax due (required).

Summary

Review summary and answer Yes to the Disclaimer.

When finished, click Submit and enter your password to file your return.

TC-62M Excel Template Instructions

Templates can be downloaded at tap.utah.gov under the Download Return Templates link. Follow the instructions below.

1. Enter your Account ID and Filing Period.
2. Click on the appropriate Schedule tab that you are required to file, located on the bottom of the template.
3. Enter the Tax Commission Assigned Outlet Number or click in the County City Code box and select the appropriate code from the dropdown list.
4. Enter total sales in the Net Taxable Sales box.
5. Enter the Tax Rate.
6. TAP will calculate the Sales and Use Tax and transfer the amounts onto the Main return.
7. When finished, Save the template.
8. Return to TAP and Sign in to your account.
9. Click File now located in the Period box or; click File, view, or amend returns located in the Account box.
10. Select the tax period for the return you are filing (Account link only) Review the Return Information and click Next then click Import Your Return.
11. Click Choose File and select the file from your computer and click OK.
12. Click Next, review each step, make corrections if necessary,
13. On the Review and Submit step, review the Summary, Click Yes in the Disclaimer box, then click Submit to file your return.

Detailed information on returns and schedules can be found at: https://tax.utah.gov/forms-pubs

Sales Related Tax and Schedule Information

Sales Related Tax returns and Schedules will vary by type.

If you have multiple locations to report sales, select the County/City from the dropdown list and enter the amount of sales.

TAP will calculate the amount of tax due for each location, and transfer the amounts entered to the appropriate line on the sales tax return. Not all Schedules will have the same information.

Detailed information on returns and schedules can be found at: https://tax.utah.gov/forms-pubs