Tax Commission

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. See Publication 25, Sales and Use Tax General Information for other filing frequencies standards for those that don’t meet the $50,000 threshhold.

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 and pay monthly returns timely may qualify for a 1.31 percent seller discount on certain sales and use taxes. For more information, see Publication 25, Sales and Use Tax General Information.

Voluntary Monthly Sales Tax 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 occur the following quarter or year.

Send Form TC-69C to Master File either by fax at 801-297-3573 or mail to:

Master Records
Utah State Tax Commission
210 N 1950 W
Salt Lake City, Ut 84134-3310

Sellers who file and pay monthly returns timely may qualify for a 1.31 percent seller discount on sales and use tax and other discounts on other related taxes and fees. For more information, see Publication 25, Sales and Use Tax General Information.

Late Filing and Payment Penalties

You will be charged penalties for filing or paying late (Utah Code Ann. §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.