Tax Information for Businesses

Starting, Changing or Closing a Business

Step 1 – Gather Information

• A good place to start is on the State of Utah's Business Information page.
• The links below give detailed information, especially related to taxes.
• You might need to also contact other state or federal government agencies, or your local city.

Step 2 – Register Your Business

• Online – (Tax Commission only) using Taxpayer Access Point
• Online – (Multiple Utah agencies) using OneStop Business Registration
• Mail – (Tax Commission only) using Form TC-69, Utah State Business and Tax Registration

Note: Due to increased workload, the time to process new business registrations has increased significantly. Please do not submit duplicate registrations for your business using multiple methods.

Step 3 – Create a TAP Login

Go to Taxpayer Access Point and create a TAP login to file and pay your Utah business taxes.

More Information

Note: For security reasons, our e-services (TAP, OSBR, etc.) are not available in most countries outside the United States. Please contact us at 801-297-2200 or taxmaster@utah.gov for more information.

• Taxpayer Access Point – TAP – Register your business, file and pay taxes, and manage your online account.
• OneStop Business Registration – OSBR – Register your business with multiple Utah agencies, all in one location.
• Starting, Dissolving, or Reinstating a Corporation
• Purchasing or Selling a Business
• Updating Your Business Information
• Letter of Good Standing – For use when closing a business
• Tax Clearance Certificate – For use when closing a business
• Utah Department of Commerce
• Utah Governor's Office of Economic Development

File & Pay Business & Corporate Taxes

General Information

• TAP – Taxpayer Access Point – File and pay Utah taxes
• Filing Corporate Returns
• Billing and payments
• Extensions and Tax Relief
• MeF – Modernized Electronic Filing
• Self reviews
• Tax audits
• Tax instruction and training

Forms and Detailed Instructions

• TC-20 – Corporation Franchise and Income Tax
• TC-20 Instructions
• TC-20MC – Miscellaneous Corporations
• TC-20MC Instructions
• TC-20S – S Corporations
• TC-20S Instructions
• Additional business-related forms
• Sales tax information
• Withholding tax information

Detailed Tax Info & Resources

• Tax Bulletins
• Tax Notices
• Starting a Businesss – Utah Business Information
• Publications
  • Pub 4 – Voluntary Disclosure Program
  • Pub 14 – Withholding Tax Guide
  • Pub 19 – Business Personal Property Audits
  • Pub 25 – Sales and Use Tax General Information
  • Pub 37 – Business Activity and Nexus in Utah
  • Pub 42 – Sales Tax Information for Sales, Installation and Repair of Property
  • Pub 45 – Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries
  • Pub 53 – Sales Tax Information for Health Care Providers
  • Pub 54 – Sales Tax Information for Public Utilities
  • Pub 55 – Sales Tax Information for Restaurants
  • Pub 56 – Sales Tax Information for Lodging Providers
  • Pub 62 – Sales Tax Information for Telecommunications Service Providers
  • Pub 65 – Tax Information for Retailers, Distributors and Stampers of Cigarettes and Tobacco Products
  • Pub 66 – Fuel Tax General Information
  • Pub 68 – Pass-through Entity Withholding
  • Pub 69 – Sales Tax Information for Guides and Outfitters