Gross Receipts Tax

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Filing frequency: Calendar year, or July 1 – June 30 fiscal year
Filing due: Last day of the month after the period ends
Payment frequency: Required semi-annual payments
Payment due: January 31 and July 31
Forms: TC-170 (contact us for form)
Statutes: §59-8
Revenue: Used for education
Information:

Certain electrical and other corporations not paying corporate franchise, income, or another ‘in-lieu of income’ tax (such as the Admitted Insurer Tax) must pay this tax on their gross receipts unless they are exempt under §59-7-102(2).

Several other Utah taxes are based on a taxpayer’s gross receipts but should not be confused with this tax.

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!