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TAP Help for Sales and Sales Related Taxes


Sales Tax & Sales Related Taxes

File your Sales and Use tax return at tap.utah.gov. If you have not registered for a Sales and Use Tax account, you must do so before filing.

You can apply for an account on TAP using the Apply for Tax Account (TC-69) link or file paper form TC-69. Once you have your tax account, you can use that account number and your PIN to create a TAP login. If you do not have your PIN, or you need help in setting up your TAP account or filing your return online, please call 801-297-7996 or 800-662-4335 ext. 7996 for assistance.

Filing Instructions for TC-62S & TC-62M Sales and Use Tax Returns

  1. Log into your TAP account and click the Sales and Use Tax link to begin return.
  2. Select the period you are filing for by clicking File Return.
  3. Begin with Step 1, click Current Attributes link and answer the Yes/No question to continue.
    1. If you have not made any changes to your Sales and Use tax account since your last filing, or if it is your first time filing, answer YES to the question and proceed to Step 3, Tax detail.
    2. If you added or closed a location since your last filing, answer NO and proceed to Step 1a.
  4. Step 1a. Add or close an outlet. (this must be done before beginning return)
  5. Step 2. Review Attributes. If you are required to file additional schedules or other sales related returns, they will display here. Click OK to continue.
  6. Step 3. Tax Detail. Click on Tax Detail to begin your return.

Taxable Sales Detail

Line 1. Total sales of goods and services

Enter your total sales (cash, credit, installment, exempt, etc.) of all goods and services in Utah. Do not include sales tax collected as part of the total sales. Total sales cannot be a negative amount.

Line 2. Exempt sales included in line 1

Enter the total amount of exempt sales included in line 1. Do not report details of exempt sales with this return, but keep evidence to support all exempt sales claimed. See Publication 25 for detailed exemption information. The amount on this line cannot be greater than the amount on line 1.

Line 3. Taxable Sales

TAP will total this line for you.

Line 4. Goods purchased tax free and used by you

Enter the amount paid for items purchased tax-free that you did not resell but you used (e.g. office supplies, office or shop equipment, or computer hardware and software). This cannot be a negative amount.

Line 5. Total Taxable amounts

TAP will total this line for you.

Line 6. Adjustments

Enter any adjustments for sales or purchases reported in previous periods, such as bad debts, returned goods or cash discounts allowed, or excess tax collected. All adjustments should be reported as taxable sales amounts and can be either negative or positive numbers.

If you enter amounts on line 6, you must type in supporting information in the adjustments text box provided. Include the reason for the adjustment, filing periods and specific line items from schedules that are being adjusted.

Line 7. Net taxable sales and purchases

TAP will calculate for you.

Tax Calculation

Enter amount of sales for non-food and prepared food, grocery food sales, sales for multiple fixed locations, and sales for related sales tax in this section.

Step 2 Review Attributes, at the beginning of your return, will display what returns or schedules you are required to file.

To access a schedule, click on the name of the schedule to enter sales amounts. Example: Schedule A, AG or Schedule J, JG, etc. The schedule will open in a new box. See below for Schedule Information.

Line 8a. Non-food and prepared food sales

Enter the amount of sales here.

Line 8b. Tax calculation grocery food sales

If you have grocery food sales, report total tax for grocery food. Grocery food does not include alcoholic beverages, tobacco or prepared food.

Line 9. Total Tax

TAP will total tax due for you.

Line 10. Residential fuels included in line 7

Enter sales of electricity, heat, gas, coal, fuel oil and other fuels sold for residential use included in line 7. TAP will calculate the credit by multiplying the amount of these sales by the rate in effect as of your filing period. See Publication 25 for details. This cannot be a negative amount. Only retailers making sales of fuel for residential use may claim this credit.

Line 11. Total state and local taxes due

TAP will total for you.

Line 12. Seller discount, for monthly filers only

TAP will compute the seller discount by multiplying the amount on line 11 by .0131. The result will display on line 12. Only sellers that pay sales taxes monthly qualify for the seller discount. The Tax Commission must authorize monthly filing. Monthly filers required to pay by EFT (Electronic Funds Transfer) or who pay by some other method are not eligible for the discount. ACH Debit payments made from TAP (Taxpayer Access Point) qualify as EFT. When initiating your payment, select the return/period payment type.

If payments are made past the due date and do not meet these requirements, the seller discount will be disallowed.

Line 13. Additional grocery food seller discount, if applicable, for monthly filers only

TAP will compute for you. See Publication 25 for monthly filing requirements.

Line 14. Net tax due

TAP will total this line for you.

When finished, click OK, check the Required box, then click Submit to file your return.

TC-62M Excel Template Instructions

Templates can be downloaded at tap.utah.gov under the Download Return Templates link. Follow the instructions below.

  1. Enter your Account ID and Filing Period.
  2. Click on the appropriate Schedule tab that you are required to file, located on the bottom of the temeplate.
  3. Enter the Tax Commission Assigned Outlet Number or click in the County City Code box and select the appropriate code from the dropdown list.
  4. Enter total sales in the Net Taxable Sales box.
  5. Enter the Tax Rate.
  6. TAP will calculate the Sales and Use Tax and transfer the amounts onto the Main return.
  7. When finished, Save the template.
  8. Return to TAP and login to your account.
  9. Click Sales and Use Tax.
  10. Select the tax period for the return you are filing.
  11. Click the Import button.
  12. Click Choose File and select the file from your computer.
  13. Click Open then Import.
  14. Click Submit and enter your password to file the return.

Detailed information on returns and schedules can be found at: https://tax.utah.gov/forms-pubs

Sales Related Tax and Schedule Information

To access a Sales Related return or Schedule, click on the name of the schedule below Tax Calculation, in your sales tax return. Sales Related Tax returns and Schedules will vary by type.

If you have multiple locations to report sales, select the County/City from the dropdown list, or enter the Outlet number, and enter the amount of sales.

TAP will calculate the amount of tax due for each location, and transfer the amounts entered to the appropriate line on the sales tax return. Not all Schedules will have the same information.

Detailed information on returns and schedules can be found at: https://tax.utah.gov/forms-pubs