Administrative Rules

Proposed and Recently Changed Rules

To view proposed rules or those with recent effective dates, please see the Utah State Bulletin, an official publication of the Office of Administrative Rules. The Bulletin includes proposed rules, rule analyses, notices of effective dates, and review notices. Our Commission Meetings page has information on upcoming meetings where rules are discussed.

Effective Rules

To view any of the rules listed here, visit the Office of Administrative Rules website where you can navigate to a rule and download a PDF document.

  • R861-1A – Administrative Procedures
  • R865-3C – Corporation Income Tax
  • R865-4D – Special Fuel Tax
  • R865-6F – Franchise Tax
  • R865-7H – Environmental Assurance Fee
  • R865-9I – Income Tax
  • R865-11Q – Self-insured Employer Assessment
  • R865-12L – Local Sales and Use Tax
  • R865-13G – Motor Fuel Tax
  • R865-14W – Mineral Producers’ Withholding Tax
  • R865-15O – Oil and Gas Severance Tax
  • R865-16R – Severance Tax
  • R865-19S – Sales and Use Tax
  • R865-20T – Tobacco Tax
  • R865-21U – Use Tax
  • R867-2B – Delinquent Tax Collection
  • R873-22M – Motor Vehicle
  • R877-23V – Motor Vehicle Enforcement
  • R884-24P – Property Tax
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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 are moving 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!