Self-Reviews – Restaurants Using Facilitators

The Business Taxes and Discovery Division of the Utah State Tax Commission is conducting a self-review on restaurants that may be using facilitators, such as DoorDash, Uber Eats, and Grubhub. We are requesting that you review your records to determine if you owe additional taxes and ask you to report and pay these taxes on your subsequent sales and use tax return and your restaurant tax return.

Sales and use tax and restaurant tax references may be found in Title 59 Chapter 12 of the Utah Code and Publication 71.

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

Files and Forms

This website is provided for general guidance only. It does not contain all tax and motor vehicle laws or rules.

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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.

Continue to TAP

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.

Effective: June 1, 2024 – To improve efficiency, we have moved all Utah State Business and Tax Registrations (TC-69 and related schedules) online.
Continue to TC-69
I understand I must include appropriate schedules

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!