Fuel Tax Refunds & Credits

The following chart lists how to claim a fuel tax refund or credit. Note: Form TC-116 should be filed electronically at tap.utah.gov.

If you are: Claim the refund:
A licensed fuel supplier On your tax return* or TC-116
An unlicensed owner of non-participating fuel tanks requesting a refund for Environmental Assurance Fee On form TC-116
Storing environmental assurance fee paid gallons in participating tanks that are eligible for a rebate of the fee On form TC-116
A Utah state government agency using a Fleet Services Gascard By contacting Fleet Services
A Utah state government agency not using a Fleet services Gascard On form TC-116
A clear diesel exporter who is not a licensed Utah special fuel supplier On form TC-116
An agricultural producer On your income tax return
Licensed with IFTA or as a special fuel user On your IFTA return
Using special fuel in machinery, a PTO, or off-highway and are not a government agency, agricultural producer, or licensed with IFTA On form TC-942

*Licensed suppliers must claim credit for non-participating tanks on TC-109 and schedules.

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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!