Self-Reviews – U.S. Customs

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The Utah State Tax Commission is reviewing information received from the United States Customs Service to identify individuals and businesses importing items and declaring Utah as their ultimate state of destination. Merchandise, such as art, jewelry, equipment, construction materials, etc. purchased tax-free that is not resold is subject to Utah’s use tax.

References may be found in Administrative Rules R865-21U-1, R865-21U-6, and R865-19S-58, and in Utah Code Section 59-12-107. These and other references may be found here.

The following files will assist you in completing this self-review. If you need additional information, contact the Auditing Division at: selfreview@utah.gov.

Files and Forms

* Note: When responding, please submit the Sales & Use Tax Summary you received in the mail, which is specific to your imported purchase(s). If the original Sales & Use Tax Summary has been misplaced, you may use the generic Summary provided here. Please contact us for the correct tax rate and interest amount to use. Contact information can be found in Section B of the Sales & Use Tax Summary.

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!