Transient Room Taxes

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Filing frequency: See Sales Related Taxes
Payment frequency: See Sales Related Taxes
Forms: TC-62T
Publications: Pub 25, Pub 56
Statutes: §§59-12 Parts 3, 3A, and 6
Rules: R865-19S-79R865-19S-96
Revenue: Used by the county or municipality that imposed the tax
See also: Transient Room Taxes in the Sales Tax section of our site.
Information:

Counties or municipalities 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 rentals of lodging accommodations that are less than 30 consecutive days.

Rentals exempt from sales and use taxes are also exempt from this tax.

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!