Monthly Filing & Payment

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Mandatory Monthly Sales Tax Filers

Filing and payment requirements depend on a seller’s annual sales and use tax liability.

Any seller with an annual sales and use tax liability of $50,000 or more must file and pay sales and use tax monthly.

The return and payment are due by the last day of the month following each monthly period. For example, sales and use tax collected during July is due by August 31 along with any other sales-related taxes and fees.

Sellers who file monthly returns timely qualify for a 1.31 percent seller discount on certain sales and use taxes.

Voluntary Monthly Sales Filers

Sellers who are not required to file and pay monthly may voluntarily file and pay monthly by contacting the Tax Commission. Sellers who choose this option are subject to the same requirements and penalties as mandatory monthly filers.

The choice to file and pay sales taxes monthly remains in effect until the seller contacts the Tax Commission in writing to cancel this choice. The change back to quarterly or annual filing will happen the following quarter or year.

Sellers who file monthly returns timely qualify for a 1.31 percent seller discount on certain sales and use taxes.

Late Filing and Payment Penalties

You will be charged penalties for filing or paying late (Utah Code §59-1-401). Monthly filers will lose their seller discount if they file or pay late.

For more information, see Publication 58, Interest and Penalties.

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!