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Sales and Use Tax General Information
Sellers must hold the sales and use taxes they collect in trust for • Tax Type Amounts: If required to file sales-related taxes
the benefit of the state and for payment to the Tax Commission. (restaurant, transient room, etc.), include the amount you are
See Utah Code Title 59, Chapter 12. paying for each tax type on the sales tax payment coupon.
• Returns and Schedules: You must use the TC-62 series of • Information Updates: Contact the Tax Commission immediate-
forms and schedules. Filing requirements are based on the ly if account information changes. Submit changes on the
nature of your business. You may be penalized if you do not file following forms:
the correct forms and schedules. See Pub 25, Sales and Use
• TC-69, Utah State Business and Tax Registration — open
Tax General Information, to determine which forms and sched-
a new business, change ownership
ules you must file.
• TC-69B, Additional Business Locations for a Sales Tax
• Paper Forms: If you do not want to receive paper returns in the
Account — add additional outlets to your account
mail, mark “Stop Receiving Paper Forms” on the sales and use
tax return. Mark this if you file online or if you use substitute • TC-69C, Notice of Change for a Sales Tax Account —
forms (see below). You still must file sales and use tax returns change address, close an outlet or account, add or remove
even if you choose to stop receiving paper forms. an officer or owner
• Amended Return: To amend a previously filed return, mark • Taxpayer Resources: The Tax Commission offers free sales
“Amended Return” on the sales and use tax return and enter and use tax training and online workshops to help taxpayers
the period being amended on the “Period” line. File amended understand Utah taxes. Visit tax.utah.gov/training for a list of
returns with corrected amounts, not net amounts. Calculate the all training resources.
refund or balance due by subtracting the original payment from See tax.utah.gov for more information and access to forms,
the corrected tax due. Pay the balance due or attach a letter publications and online services. E-mail questions to
asking for a refund of the overpayment. Failure to pay all taxmaster@utah.gov. You may also write or visit the Tax Commis-
additional tax and interest with the amended return will result in sion at 210 N 1950 W, Salt Lake City, UT 84134-3212, or call
a late payment penalty. 801-297-2200 or 1-800-662-4335 (toll free).
• File Returns Online: Register at tap.utah.gov. If you have
forgotten your PIN, call 801-297-2200 or toll free
1-800-662-4335. ____________________
• Substitute Forms: Substitute sales tax return forms must meet
If you need an accommodation under the Americans with Disabili-
all specifications and be approved by the Tax Commission prior
ties Act, email taxada@utah.gov, or call 801-297-3811 or TDD
to use. See Guidelines for Substitute and Copied Utah Tax
801-297-2020. Please allow three working days for a response.
Forms at tax.utah.gov/forms-pubs/developers. Failure to use
approved substitute forms may result in a penalty.
Sales Tax Payment Coupon
• If you have an EFT requirement, you must continue to pay by EFT to maintain your seller discount
• Return this coupon with your payment and return(s) to the address below.
• Please return originals. Make copies for your records.
• Verify the Tax Commission address below appears in the envelope window.
Remove coupon at perforation. Return coupon with payment. Print Form
original ustc form Payment Coupon for Sales Tax Returns
TC-62PCSV Rev. 10/15
Start here. Type your business Sales and Use Account ID Period Ending Return Due Date
name below this line. S
V
Make check or money order payable to the Utah State Indicate amount paid TC-62M / TC-62S - Sales & Use Tax
Tax Commission. Do not send cash. Do not staple
check to this coupon. Remove stub from check. for each tax type TC-62E - Municipal Energy
TC-62F - Restaurant Tax
UTAH STATE TAX COMMISSION TC-62L - Motor Vehicle Rental Tax
SALES TAX TC-62T - Transient Room Tax
210 N 1950 W
TC-62W - Miscellaneous Sales
SLC UT 84134-0400
TC-62Y - E-911
TC-62Z - Municipal Telecom
Total Amount Paid:
IMPORTANT: To protect your privacy, use the "Clear form" button when you are finished. Clear form
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