Fuel Tax vs. Sales Tax

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Fuel tax is assessed on fuel used for motor vehicle operation on Utah public highways or waterways and on fuel used in aircraft.

Some fuel types, entities using fuel, or uses of fuel are exempt from fuel taxes. However, sales and use tax then applies unless the product, entity, or use is also exempt from sales and use tax.

Exempt fuel types include:

Exempt entities include:

  • Federal and state government agencies and their subdivisions
  • Certain Native American groups

Exempt uses of fuel include:

  • Fuel exported from Utah
  • Some cases where fuel is lost through destruction or re-refining.
  • Commercial agricultural production (see administrative rule R865-13G-8)
  • Special fuels used in machinery and equipment not registered (and not required to register) for highway use
  • Special fuels used to operate a motor vehicle off highway
  • Special fuels used to operate a power take-off unit on a vehicle

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!