Municipal Energy Tax

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Municipal Energy Tax

Filing frequency: See Sales Related Taxes
Must be filed electronically using Taxpayer Access Point
Payment frequency: See Sales Related Taxes
Forms: TC-62E (this file also includes TC-62ER and TC-62ET)
Publications: Pub 54
Statutes: 10-1 Part 3
Revenue: Used by the municipality that imposed the tax
Information:

Municipalities may adopt this tax on gas and electricity delivered within their jurisdiction.

Sales and use tax exemptions do not apply to this tax.

See Publication 54 for applicable exemptions.

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!