Sales Related Taxes

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Filing frequency: Varies, based on annual tax liability. See Sales and Use Tax Information.
Payment frequency: Varies, based on annual tax liability. See Sales and Use Tax Information.
Forms: See specific tax type (below) for forms
Publications: General information is in Pub 25
See also: Utah Sales and Use Tax Information
Information:

Certain types of purchases may be subject to taxes in addition to sales and use taxes due to the nature of the product or service. These sales-related taxes include:

Sales and use tax exemptions do not apply to these taxes. See the specific description for exemption information.

For example, a church buying telephone services is exempt from the sales and use taxes because they are a religious organization, but they are not exempt from the emergency telephone service fees or the municipal telecommunication license tax.

Sales-related taxes are due with your Utah Sales and Use tax returns. For example, a restaurant filing monthly sales and use tax returns also files monthly restaurant tax returns.

This website is provided for general guidance only. It does not contain all tax and motor vehicle laws or rules.

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Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

Continue to TAP

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.

Effective: June 1, 2024 – To improve efficiency, we have moved all Utah State Business and Tax Registrations (TC-69 and related schedules) online.
Continue to TC-69
I understand I must include appropriate schedules

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!