Gross Receipts Tax

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

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.