- Mandatory Monthly Sales Tax Filers
- Voluntary Monthly Sales Tax Filers
- Late Filing and Payment Penalties
- Filing and Payment Due Dates
- See also EFT Payment of Sales Tax
Mandatory Monthly Sales Tax Filers
Filing and payment requirements depend on a seller’s annual sales and use tax liability.
Any seller with an annual sales and use tax liability of $50,000 or more must file and pay sales and use tax monthly.
The return and payment are due by the last day of the month following each monthly period. For example, sales and use tax collected during July is due by August 31 along with any other sales-related taxes and fees.
Sellers who file and pay monthly returns timely may qualify for a 1.31 percent seller discount on certain sales and use taxes.
Voluntary Monthly Sales Filers
Sellers who are not required to file and pay monthly may voluntarily file and pay monthly by contacting the Tax Commission. Sellers who choose this option are subject to the same requirements and penalties as mandatory monthly filers.
The choice to file and pay sales taxes monthly remains in effect until the seller contacts the Tax Commission in writing to cancel this choice. The change back to quarterly or annual filing will happen the following quarter or year.
Sellers who file and pay monthly returns timely may qualify for a 1.31 percent seller discount on certain sales and use taxes.
Late Filing and Payment Penalties
You will be charged penalties for filing or paying late (Utah Code §59-1-401). Monthly filers will lose their seller discount if they file or pay late.
For more information, see Publication 58, Interest and Penalties.
Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.