Impacted Communities

Sales of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, and mobile homes, while subject to sales and use tax, are exempt from resort communities tax and state correctional facility tax. However, sales of off-highway vehicles, snowmobiles, and trailers are not exempt. These sales are reported on TC-62M, Schedule X, Sales Exempt from Impacted Communities Taxes. For more information, see Pub 25, Sales and Use Tax General Information.

The following is a current list of impacted communities.

Alta Bluff Boulder Brian Head Brighton Bryce Canyon Dutch John Escalante Garden City Green River Independence Kanab Midway Military Recreation – Park City Moab Orderville Panguitch Park City Park City East Salt Lake City Springdale Tropic Virgin

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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!