Applicable Administrative Rules

R861-1A-3 – Division and Prehearing Conferences
R861-1A-9 – Tax Commission as Board of Equalization
R861-1A-11 – Appeal of Corrective Action Order
R861-1A-20 – Time of Appeal
R861-1A-22 – Petitions for Commencement of Adjudicative Proceedings
R861-1A-23 – Designation of Adjudicative Proceedings
R861-1A-24 – Formal Adjudicative Proceedings
R861-1A-26 – Procedures for Formal Adjudicative Proceedings
R861-1A-27 – Discovery
R861-1A-28 – Evidence in Adjudicative Proceedings
R861-1A-29 – Agency Review and Reconsideration
R861-1A-30 – Ex Parte Communications
R861-1A-32 – Mediation Process
R861-1A-33 – Settlement Agreements
R861-1A-38 – Class Actions

This website is provided for general guidance only. It does not contain all tax and motor vehicle laws or rules.

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 have moved 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!