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

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.

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!