Gross Receipts Tax

Certain electrical and other corporations not paying corporate franchise, income, or another ‘in-lieu of income’ tax must pay this tax on their gross receipts unless they are exempt.

Filing Returns

You must file returns even if there is no activity or no taxes due for the period.

Filing Frequencies and Due Dates

Taxes and fees are reported by calendar years, quarters or months, and returns are due the last day of the month after the filing period ends.

Inheritance Tax

Utah picks up all or a portion of the credit for state death taxes allowed on the federal estate tax return.

Sales Related Taxes

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.

Sexually Explicit Business

A tax assessed in addition to sales and use taxes on admission and user fees, retail sales of tangible personal property including food and drinks, and services occurring in a business with nude or partially nude individuals.

Municipal Energy Tax

Municipalities may adopt this tax on gas and electricity delivered within their jurisdiction.

Brine Shrimp Royalty

Brine shrimp egg harvesters must pay a royalty fee imposed on the total pounds of unprocessed brine shrimp eggs harvested.

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Please note . . .

TAP Scheduled Upgrade

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.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Effective: June 1, 2024 – To improve efficiency, we have moved all Utah State Business and Tax Registrations (TC-69 and related schedules) online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!