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.

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!