Current Publications

NumberOrdering NumberOnlineNameRevised_RevisedTax TypeItem TypeStatusTax YearFile Period End_File Period EndDraft StateFinal ETA_Final ETAEffective Date_Effective Date
Pub 2Pub 02Utah Taxpayer Bill of Rights2024-01-18Jan 18, 2024Other TaxesPubCurrent
Pub 4Pub 04Voluntary Disclosure Program2024-12-01Dec 1, 2024Other TaxesPubCurrent
Pub 5Pub 05Sales Tax Information for Vehicle & Watercraft Dealers and Body & Repair Shops2023-06-28Jun 28, 2023SalesPubCurrent
Pub 9Pub 09How to Register and Title Your Vehicle in Utah2025-01-01Jan 1, 2025DMV and MVEDPubCurrent
Pub 14Pub 14Utah Withholding Tax Guide2025-04-01Apr 1, 2025WithholdingPubCurrent
Pub 17
This revision of Pub 17 is a draft until it has been presented at the Commission's next public meeting. Click here to find the date and time of the next meeting.
Pub 17Waivers, Reasonable Cause2023-10-30Oct 30, 2023Other TaxesPubCurrent
Pub 19Pub 19Business Personal Property Audits2024-12-01Dec 1, 2024PropertyPubCurrent
Pub 20Pub 20Business Personal Property Taxes2024-12-01Dec 1, 2024PropertyPubCurrent
Pub 23Pub 23Vehicle Property Assessment Fees2023-04-30Apr 30, 2023DMV and MVEDPubCurrent
Pub 25Pub 25Sales and Use Tax General Information2024-10-01Oct 1, 2024SalesPubCurrent
Pub 27Pub 27Taxation of Primary Residential Property2019-01-01Jan 1, 2019PropertyPubCurrent
Pub 31Pub 31Property Valuation Appeal Process2017-06-01Jun 1, 2017PropertyPubCurrent
Pub 33Pub 33Interest from U.S. Obligations, Individual Income Tax2011-10-04Oct 4, 2011Individual IncomePubCurrent
Pub 35Pub 35Sales Tax Information for Public and Private Elementary and Secondary Schools2025-04-01Apr 1, 2025SalesPubCurrent
Pub 36Pub 36Property Tax Abatement, Deferral, and Exemption Programs for Individuals.2024-04-01Apr 1, 2024PropertyPubCurrent
Pub 36
This revision of Pub 36 is a draft until it has been presented at the Commission's next public meeting. Click here to find the date and time of the next meeting.
Pub 36Property Tax Abatement, Deferral, and Exemption Programs for Individuals.2025-05-01May 1, 2025PropertyPubCurrentDraft2025-05-01May 1, 2025
Pub 37Pub 37Business Activity and Nexus in Utah2023-10-23Oct 23, 2023SalesPubCurrentDraft
Pub 40Pub 40Personal Liability for Unpaid Sales, Fuel and Withholding Taxes2004-06-01Jun 1, 2004Other TaxesPubCurrent
Pub 42Pub 42Sales Tax Information for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property2023-06-28Jun 28, 2023SalesPubCurrent
Pub 45Pub 45Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries2006-11-01Nov 1, 2006SalesPubCurrent
Pub 53Pub 53Sales Tax Information for Health Care Providers2013-06-11Jun 11, 2013SalesPubCurrent
Pub 54Pub 54Sales Tax Information for Public Utilities2018-07-18Jul 18, 2018SalesPubCurrent
Pub 55Pub 55Sales Tax Information for Restaurants2025-04-01Apr 1, 2025SalesPubCurrent
Pub 56Pub 56Sales Tax Information for Lodging Providers2024-06-01Jun 1, 2024SalesPubCurrent
Pub 57Pub 57Military Personnel Instructions2024-10-15Oct 15, 2024Individual IncomePubCurrent
Pub 58Pub 58Utah Interest and Penalties2024-10-28Oct 28, 2024Other TaxesPubCurrent
Pub 62Pub 62Sales Tax Information for Telecommunications Service Providers2025-02-01Feb 1, 2025SalesPubCurrent2025-02-01Feb 1, 2025
Pub 64Pub 64Sales Tax Information for Computer Service Providers2012-05-30May 30, 2012SalesPubCurrent
Pub 65Pub 65Tax Information for Cigarettes, Tobacco Products and Electronic Cigarette Products2024-07-01Jul 1, 2024TobaccoPubCurrent2024-07-01Jul 1, 2024
Pub 66Pub 66Fuel Tax General Information2024-03-25Mar 25, 2024FuelPubCurrent
Pub 67Pub 67Cannabinoid Products Tax2025-04-01Apr 1, 2025Cannabinoid TobaccoPubCurrent
Pub 68Pub 68Pass-through Entity Withholding2023-06-30Jun 30, 2023Corporate IncomePubCurrent
Pub 69Pub 69Sales Tax Information for Guides and Outfitters2024-05-24May 24, 2024SalesPubCurrent2024-07-01Jul 1, 2024
Pub 70Pub 70Sales Tax Information for Utah State and Local Government Agencies2024-04-01Apr 1, 2024SalesPubCurrent
Pub 71Pub 71Sales and Use Tax Information for Marketplace Sellers and Marketplace Facilitators2021-09-09Sep 9, 2021SalesPubCurrent
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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 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!