Self-Reviews – Vacation Rental Properties

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The Auditing Division of the Utah State Tax Commission is currently conducting a self-review of vacation rental properties. A self-review consists of businesses or individuals reviewing their own books and records for a potential sales and use tax or transient room tax liability.

Sales and use tax references may be found in Title 59 Chapter 12 of the Utah Code, Administrative Rules R865-19S-79, R865-19S-96, and R865-21U-6, and Publication 56.

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
  • Examples
  • Instructions
  • Worksheet – One Worksheet will be needed for each property location. Please print additional Worksheets as needed.
    • Excel Version
      We recommend using this version of the Worksheet, which automatically inserts the tax rates and calculates tax and interest for you. Fill in the blue-shaded fields to complete the Worksheet. For the formulas to work properly, remember to select a Location city (or county, if the property is outside the city limits) from the drop-down list at the top of the first coumn. Note: In the case of properties with a Park City address, but outside the city limits of Park City, use “Snyderville Basin Tr Dist” as the location; do not use “Summit County.” See the “Lookup Sales Tax Rates” link at tap.utah.gov if you are unsure which city or county name to use for your property address.
    • PDF Version
      If you use this version of the Worksheet, the Tax Rate Table below will assist you in determining tax rates to use.
  • Tax Rate Table
  • Checklist & Questionnaire
  • 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!