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.
Employment Taxes and Fees
If you pay Utah wages to Utah employees, you must have a Withholding Tax license.
Oil and Gas Conservation Fee
This fee is assessed on interest owners of oil, gas, or natural gas wells in Utah.
Brine Shrimp Royalty
Brine shrimp egg harvesters must pay a royalty fee imposed on the total pounds of unprocessed brine shrimp eggs harvested.
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.