Self-Reviews – Vacation Rental Properties

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
  • Excel Version
  • PDF Version