Tax Commission
Sales Related Taxes
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Certain types of purchases may be subject to taxes in addition to sales and use taxes due to the nature of the product or service. Sales-related taxes are due with your Utah Sales and Use tax returns. For example, a restaurant filing monthly sales and use tax returns also files monthly restaurant tax returns. These sales-related taxes or fees include:
Sales and Use Tax General Information is in Publication 25
Exemptions and Adjustments
The Sales and Use Tax exemptions do not apply to some of these taxes and fees. See the specific tax type for exemption information.
For example, a church buying telephone services is exempt from the sales and use taxes because they are a religious organization, but they are not exempt from the emergency telephone service fees or the municipal telecommunication license tax.
Sales-related taxes are due with your Utah Sales and Use tax returns. For example, a restaurant filing monthly sales and use tax returns also files monthly restaurant tax returns.