Fuel Taxes

General Information

Most Utah fuel tax forms and schedules must be filed electronically using the TC-109, Fuels Tax Return. This return is an XLS spreadsheet template, uploaded through Utah’s Taxpayer Access Point (TAP).

Non-licensed fuel accounts must file refund applications on the TC-116, Fuel Tax Refund Application. Licensed distributors/suppliers also use TC-116 for Utah tax-paid gallons that are:

  • delivered to Utah portion of Navajo Nation
  • lost or destroyed by fire, flood, crime and accident
  • discharged in bankruptcy
  • returned to refinery for re-refining

Note: If you file more than one refund application per year or have 50 or more transactions, you must file your refund electronically, using the XLS version of the TC-116.

Filing Frequency

You file all fuel taxes monthly (except IFTA and special fuel user; see IFTA and Special Fuel User).

Purchasing or Selling a Utah Business

Certain requirements apply to those who are purchasing or selling an existing business in Utah, in order to ensure you meet all tax obligations.

Additional Information

Contact the Tax Commission for additional information:

  1. General Information
    1. 801-297-2200
    2. 800-662-4335 outside the Salt Lake Area
  2. Fuel Suppliers/Distributors
    1. 801-297-7705
    2. 800-662-4335 extension 7705 outside the Salt Lake Area