Restaurant Tax

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Filing frequency: See Sales Related Taxes
Payment frequency: See Sales Related Taxes
Forms: TC-62F
Publications: Pub 25, Pub 55
Statutes: §59-12 Part 6
Rules: R865-12L-17
See Also: Restaurant Tax
Revenue: Used by the county that imposed the tax
Information:

Counties may adopt this tax to support tourism, recreation, cultural, convention, or airport facilities within their jurisdiction. It is assessed in addition to sales and use taxes on sales of food prepared for immediate consumption by retail establishments primarily selling prepared food.

The following sales are exempt from this tax:

  • Sales exempt from sales and use taxes
  • Prepared foods sold by businesses primarily selling fuel
  • Theaters other than dinner theaters

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!