Self-Reviews – Municipal Energy Sales Tax


The Auditing Division is reviewing municipal energy sales and use tax on natural gas and natural gas transportation charges. Over the past three years, you have purchased gas from a third-party supplier that was transported by Questar/Dominion Energy. Municipal energy sales and use tax was not collected by Questar/Dominion Energy on the transportation charges. As the purchaser of the gas, you are responsible to report and pay the tax.

References may be found in Administrative Rule R865-19S-103 and Publication 54.

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

  • Cover Letter
  • Frequently Asked Questions
  • Instructions
  • Transportation Worksheet – One Worksheet will be needed for each Utah location. Print additional Worksheets as needed.
    • Excel Version – For your convenience, we recommend using this version. Only the shaded fields need to be filled. Enter your business name, letter ID #, and the date on which you are submitting the self-review. Select a location city from the drop down list in the first column. Tax rate information will be automatically inserted. Enter amounts in the “Natural Gas Transportation Charge” column, and tax and interest will be automatically computed.
    • PDF Version
    • Excel Version – July 2017 – June 2018
  • Supplier Worksheet – One Worksheet will be needed for each Utah location. Print additional Worksheets as needed.
    • Excel Version – For your convenience, we recommend using this version. Only the shaded fields need to be filled. Enter your business name, letter ID #, and the date on which you are submitting the self-review. Select a location city from the drop down list in the first column. Tax rate information will be automatically inserted. Enter amounts in the “Natural Gas Charge” column, and tax and interest will be automatically computed.
    • PDF Version
    • Excel Version – July 2017 – June 2018
  • Checklist & Questionnaire
  • Summary – Excel Version | PDF Version