Current Publications

NumberOrdering NumberOnlineNameRevised_RevisedTax TypeItem TypeStatusTax YearFile Period End_File Period EndDraft StateFinal ETA_Final ETAEffective Date_Effective Date
Pub 2Pub 02Utah Taxpayer Bill of Rights2010-04-13Apr 13, 2010Other TaxesPubCurrent
Pub 4Pub 04Voluntary Disclosure Program2022-10-31Oct 31, 2022Other TaxesPubCurrent
Pub 5 Effective until June 30, 2023Pub 05Sales Tax Information for Vehicle & Watercraft Dealers and Body & Repair Shops2022-07-20Jul 20, 2022SalesPubCurrent
Pub 5 Effective July 1, 2023Pub 05DRAFT – Sales Tax Information for Vehicle & Watercraft Dealers and Body & Repair Shops2023-06-28Jun 28, 2023SalesPubCurrent
Pub 9Pub 09How to Register and Title Your Vehicle in Utah2023-04-30Apr 30, 2023DMV and MVEDPubCurrent
Pub 14Pub 14Utah Withholding Tax Guide2023-04-11Apr 11, 2023WithholdingPubCurrent
Pub 17Pub 17Waivers, Reasonable Cause2018-02-15Feb 15, 2018Other TaxesPubCurrent
Pub 17 – DRAFTPub 17DRAFT, effective now but waiting Commission approval – Waivers, Reasonable Cause2023-06-30Jun 30, 2023Other TaxesPubCurrent
Pub 19Pub 19Business Personal Property Audits2023-01-12Jan 12, 2023PropertyPubCurrent
Pub 20Pub 20Business Personal Property Taxes2023-01-23Jan 23, 2023PropertyPubCurrent
Pub 23Pub 23Vehicle Property Assessment Fees2023-04-30Apr 30, 2023DMV and MVEDPubCurrent
Pub 25 Effective until June 30, 2023Pub 25Sales and Use Tax General Information2022-05-31May 31, 2022SalesPubCurrent
Pub 25 Effective July 1, 2023Pub 25DRAFT – Sales and Use Tax General Information2023-06-28Jun 28, 2023SalesPubCurrent
Pub 27Pub 27Taxation of Primary Residential Property2019-01-24Jan 24, 2019PropertyPubCurrent
Pub 31Pub 31Property Valuation Appeal Process2017-06-08Jun 8, 2017PropertyPubCurrent
Pub 33Pub 33Interest from U.S. Obligations, Individual Income Tax2011-10-04Oct 4, 2011Individual IncomePubCurrent
Pub 35Pub 35Sales Tax Information for Public and Private Elementary and Secondary Schools2019-05-09May 9, 2019SalesPubCurrent
Pub 36Pub 36Property Tax Abatement, Deferral, and Exemption Programs for Individuals2023-05-11May 11, 2023PropertyPubCurrent
Pub 37Pub 37Business Activity and Nexus in Utah2019-10-29Oct 29, 2019SalesPubCurrent
Pub 40Pub 40Personal Liability for Unpaid Sales, Fuel and Withholding Taxes2004-06-01Jun 1, 2004Other TaxesPubCurrent
Pub 42 Effective until June 30, 2023Pub 42Sales Tax Information for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property2022-05-18May 18, 2022SalesPubCurrent
Pub 42 Effective July 1, 2023Pub 42DRAFT – Sales Tax Information for Sales, Installation and Repair of Tangible Personal Property Attached to Real Property2023-06-28Jun 28, 2023SalesPubCurrent
Pub 45Pub 45Sales Tax Information for Nurseries, Florists, Landscapers and Related Industries2006-11-01Nov 1, 2006SalesPubCurrent
Pub 53Pub 53Sales Tax Information for Health Care Providers2013-06-11Jun 11, 2013SalesPubCurrent
Pub 54Pub 54Sales Tax Information for Public Utilities2018-07-18Jul 18, 2018SalesPubCurrent
Pub 55Pub 55Sales Tax Information for Restaurants2020-05-14May 14, 2020SalesPubCurrent
Pub 56Pub 56Sales Tax Information for Lodging Providers2020-05-14May 14, 2020SalesPubCurrent
Pub 57Pub 57Military Personnel Instructions2021-08-31Aug 31, 2021Individual IncomePubCurrent
Pub 58Pub 58Utah Interest and Penalties2022-11-03Nov 3, 2022Other TaxesPubCurrent
Pub 58 – DRAFTPub 58DRAFT, effective now but waiting Commission approval – Utah Interest and Penalties2022-11-03Nov 3, 2022Other TaxesPubCurrent
Pub 58SPub 58SIntereses y Penalidad de Utah2022-11-03Nov 3, 2022Other TaxesPubCurrent
Pub 62Pub 62Sales Tax Information for Telecommunications Service Providers2020-11-24Nov 24, 2020SalesPubCurrent
Pub 64Pub 64Sales Tax Information for Computer Service Providers2012-05-30May 30, 2012SalesPubCurrent
Pub 65Pub 65Tax Information for Cigarettes, Tobacco Products and Electronic Cigarette Products2022-05-31May 31, 2022TobaccoPubCurrent
Pub 66Pub 66Fuel Tax General Information2021-05-18May 18, 2021FuelPubCurrent
Pub 68Pub 68Pass-through Entity Withholding2018-09-10Sep 10, 2018Corporate IncomePubCurrent
Pub 68 – DRAFTPub 68DRAFT, effective now but waiting Commission approval – Pass-through Entity Withholding2023-06-30Jun 30, 2023Corporate IncomePubCurrent
Pub 69Pub 69Sales Tax Information for Guides and Outfitters2014-05-28May 28, 2014SalesPubCurrent
Pub 70Pub 70Sales Tax Information for Utah State and Local Government Agencies2015-11-10Nov 10, 2015SalesPubCurrent
Pub 71Pub 71Sales and Use Tax Information for Marketplace Sellers and Marketplace Facilitators2021-09-09Sep 9, 2021SalesPubCurrent

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.

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!