Sales Related Taxes

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

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.