Tax Commission
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 the Navajo Nation;
- lost or destroyed by fire, flood, crime or accident;
- discharged in bankruptcy; or
- returned to a refinery for re-refining.
Purchasing or Selling a Utah Business
Certain requirements apply to those who are purchasing or selling an existing business in Utah, . Please review these requirements in order to ensure you meet all tax obligations. For more information see Publication 66.
Additional Information
Contact the Tax Commission for additional information:
- General Information
- 801-297-2200
- 800-662-4335 outside the Salt Lake Area
- Fuel Suppliers/Distributors
- 801-297-7710
- 800-662-4335 extension 7710 outside the Salt Lake Area
You can apply for this tax account on our Taxpayer Access Point
For details on how to file, please review the filing instructions.
All fuel sold in Utah for operating motorized vehicles (including aircraft and watercraft) is taxable before retail. You must get a license if you distribute motor or aviation fuel or supply special fuel. Licenses are valid until you change your ownership type, change your FEIN, sell or terminate your business, or if the Tax Commission terminates your license
for reasonable cause.
Filing and Payment Frequency for the TC-109
Filing frequency: Monthly (except IFTA and special fuel user; see IFTA and Special Fuel User)
Filing Due: Last day of the following month
Payment frequency: Monthly
Payment due: Last day of the following month
Forms and Publications
Statues and Rules
Revenue
Fuel tax goes to the transportation fund