Restaurant Tax
Counties may adopt this tax to support tourism, recreation, cultural, convention, or airport facilities within their jurisdiction.
Payments
Payments are due the same time as the returns except for certain taxes which may require prepayments.
Oil and Gas Severance Tax
This tax is on the value of oil, gas, natural gas, and other gaseous or liquid hydrocarbons extracted in Utah.
Telecom Tax Rate Downloads
Taxing Jurisdiction Database for use in identifying the taxing jurisdictions in which service is provided for determining Municipal Telecommunications License Tax (MTLT) and E-911 fees.
Municipal Telecommunication License Tax
Municipalities may adopt this tax on a telecommunication provider’s gross receipts from certain telecommunication services.
Multi-Channel Video or Audio Services Tax
A tax assessed instead of sales tax on cable, satellite, and other audio visual services provided within Utah.
Motor Vehicle Rental Taxes
Counties may adopt this tax to support tourism, recreation, cultural, convention or airport facilities within their jurisdiction. It is assessed in addition to sales and use taxes on short-term leases or rentals of motor vehicles.
Mining Severance Tax
This tax is on the extraction of metals in Utah. Tax rates vary depending on the type of metal extracted.
Lubricating Oil Recycling Fee
A fee assessed on the first sale in Utah of crude or synthetic lubricating oil. Sales and use tax exemptions are not applicable to this fee.
Illegal Drug Stamp Tax
This tax was imposed on the sale or possession of illegal drugs. It has been repealed.
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.