Fuel Taxes

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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 carriers 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

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.

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!