Detail   Changed Iron County's phone number. Revised instructions to include electronic submissions; other language changes. In the last line, updated the Utah Code cite.          In the second and third paragraphs, removed the date conditions. In the fourth and fifth paragraphs, made grammar changes. In the first sentence, removed the tax rate. Made format and grammar changes. Replaced the actual tax rate with instructions about the tax rate. Removed the fourth, fifth and seventh question/answers. Removed the last paragraph, addressing the online penalty and interest calculator.       On the second line, changed "care-share program" to "car-share program".               Third bullet: Removed the parenthetical note. Turned the first "Note" paragraph into a subsection called "Impacted Community Taxes".                                                                                            Turned the second "Note" paragraph into a subsection called "Vehicles Purchased outside of Utah". In the last paragraph before "The foolowing items are nontaxable:", grammar revisions.                                                                                          Changed "…or taxable services from outside Utah" to "…or taxable services when the order      is received outside Utah". Added a new row 7 for "Retail sale by a ready-mix concrete manufacturer…" Changed "…rentals (les than 30 days)…" to "…rentals or car sharing (less than 30 days)…" Changed "…rentals (les than 30 days)…" to "…rentals or car sharing (less than 30 days)…" Added a new row to the bottom for "Electric Vehicle Charging".                                                                                   In the last paragraph, added the sentence, "A seller must require a new exemption certificate if more than 12 months have passed since the buyer’s last purchase."                                                                                             Added a new item: "Sales of leased tangible personal property from the lessor to the lessee (including vehicle lease buyouts)." Added a new item: "Electric vehicle charging tax".                                                                     Between "Bundled Transactions" and "Carwashes", added "Car-sharing".

                           Change          Location Page 3                              "Reasonable Cause"                                                              "Pass-through Entity Waiver                   Request" "Introduction"                                                                                                             "Withholding Requirements"                   "Credits"                        "Withholding Tax Rate"                                             "Frequently Asked Questions"                            Page 1, bottom                                                                           Page 16, column 1                                                              "Determining Tax Base"                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Chart 1, row 4, column 1                                                                                                 Chart 1                                                                   Chart 3, row 5, collumn 4                                                                Chart 3, row 6, column 4                                                                 Chart 3                                                                                                                                          "Exemption Certificates"                                                                                                                                                                                                                                       "Taxable Transactions"                                                                                                          "Filing Frequency"                                                                                                     "Additional Information"

                                                    36                                  17                                                                                                                                     68                                                                                                                                                                                                                                                                                                                                  58                                                                                       25                                                                             5                                                                                                                                                                                                                                                                                                                                                                                                                                25
                                           Pub #                                                                                                                        DRAFT                                                                                                                   DRAFT                                                                                                                                                                                                                                                                                                                                                 DRAFT                                                                          DRAFT                                                       DRAFT                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        DRAFT

                                   Eff.    Date     now                                 now                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 now                                                                            07/01/23

Publication Change Summary         Release Date     08/02/23                            07/25/23                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            07/20/23                                                                       06/28/23

Minor, miscellaneous wordsmithing. Removed the last paragraph.      Changed the subhead "Appliances" to "Equipment".   Added to the end of item B a "5" footnote marker.                                                                                         Between "Underground tank sold for installation" and "Wall-to-wall carpet", added a new row for "Walk-in cooler". Added a fifth footnote defining "foundation".                                                                                             In the last bullet under “Where to Go and What to Bring”, replaced “Valid Driver’s License” with “Valid government issued I.D.”.                                                                                         Reworded the paragraph under “Vehicle Identification Number(VIN) or Hull Identification Number (HIN)”. Revised text to make publication non-year-specific. Revised text for clarity. Updated values for 2022.                                                                                             Due to eligibility differences, separated "Indigent Abatement" and "Indigent Deferral" into two different sections and did some rewording for clarity. Scrolled page 2 text onto a new page 3. Updated schedules, examples and tables. Updated the county assessor contacts for Duchesne, Summit and Cache Counties. Spanish translation of Pub 58, revision date 11/22 Updated references to years and dollar amounts. Under "What is a Personal Property Audit", added a bullet for "Supplies". Updated references to years and dollar amounts.                                                                                           Under "Definitions", moved "supplies" from personal property list to prpoperty-tax-exempt list.                                                                                     Under "Assessment", changed "…must apply within 30 days…" to "…must apply within 60 days…" within the second paragraph. Under "Assessmnet", struck "sent by certified mail," from the third paragraph. Under "Taxation," changed "7 percenmt" to "10 percent" on the third paragraph. Under "Assessor's Office Phone Numbers:, updatred the Assessor name for Cache County. Updated chart for the 2023 calendar year.              Updated the example text               Updated the contact information.                            Fixed the Table of Contents

Throughout                         "Real Property"                  "Repairs and Renovation"                           "Examples" chart, row 34,                         colummn 2                                                                               "Examples" chart                                                                                                  End of publication                                                                                                                        Page 1, column 2, top                                                                                                                                                                                                    Page 1, column 2, bottom                                                                               Throughout                                                                    Throughout                                                                                                           Page 2                                                                                                                                                 Pages 2 - 3                             Pages 9-15                              Page 2, column 2                                                                                                                 Throughout                                      Page 1                                                                    Throughout                                      Page 1                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Page 2                                                                                                                                                               Page 2, "Interest Rates"                               Page 2, "Interest Calculation Formula" Page 1, column 2, bottom                                    Page 1

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          4
                                   42                                                                                                                                                                                                                                                                                                                                                                                            9                                                                                                                                                                                                                                                                                                                                                                                                                           23                                                                            36                                                                                                                                                                                                                                                                                                                  14                                      20                                                                            58S                                                19                                                                                                                        20                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        58                                                                                                                                                        14
                                                               DRAFT

                                                                                                                                                                                                                                                                                                                                                                                                                                 now                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           06/01/23                                now                                                                           now                                                01/01/23                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            01/01/23                                                                                      now                                                         01/01/23

                                                                                                                                                                                                                                                                                                                                                                                                                                 05/11/23                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      04/11/23                                01/23/23                                                                      01/12/23                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               11/03/22                                                                                      10/31/22                                                    09/27/22

Fixed the headers above each of the tax table pairs. Fixed minor capitalizaition and grammar problems.                                                                                  Changed the header "Who Must Withhold Taxes for Employees" to "Who must Withhold Taxes".                                                                                  Under "Employee Withholding Exclusions", added subsection "Nonresident Employees Working Temporarily in Utah". Replaced the language under "Consumable Shop Supplies".                                                                                      Removed information regarding marketplaces, marketplace facilitators and marketplace sellers.                                                                                       Under "Tangible Personal Property Permanently Attached to Real Property", changed the last word from "appliance" to "item".                                                                                Added an item between "Purchases of construction materials…" and "Purchases of machinery, equipment…".                                                                                  Added an item between "Purchases of certain consumable items…" and "Purchases or leases of items…".                                                                                         Added an item between "Forty-five percent of the sales price…" and "Fees for unassisted amusement devices…". Added an item between "Sales of an ingot…" and "Admissions to higher education…" Revised the wording of the example. Added four publications to the end of the list. Changed the definition of "Cigarette".               In the second to last bullet, changed "appliance" to "item".                                                                                         Under "Appliances", changed "…dryer or similar appliance is not…" to "…dryer or similar item is not…". Removed the first example.                                                                                     In the fisrt example (formerly second example), struck "The case is not permanently attached and". Removed the fourth example. Changed two occurrences of "Division of Recreation" to "Division of Outdoor Recreation".         Made minor punctuation, grammar and refenrence corrections.                                                                                       Under "Interstate Transportation Wages", replaced "…write the word "Exempt" under box 4c" with "…write "Utah Only - Exempt, Interstate Transportation" under box 4c".                                                                                        Under "Active Duty Service Member’s Nonresident Spouse Wages", struck the first bullet.

Pages 12-15                                          Throughout                                        Page 2, column 2                                                                                                                                                                                                                                                                                                                                                          Page 2, column 2                                                                                                                             Throughout                                                                                                                                                                          "Definitions"                                                                                                               "Use-Based Exemptions"                                                                                                                                                                                                                                                                                                                                                     "Product-Based Exemptions"                                                                                                                                                                                                                                                            "Bad Debts"                         "Sales Tax Publications"                        Page 1, "Definitions"                                "Personal Property Permanently                               Attached to Real Property" "Repair and Renovation"                                                                                                                                                                                                                                                                                                                                                                                           Page 1, column 1                                                                                 Throughout                                                                                                                                        Page 2, column 2                                                                                                                                                                                                                                             Page 3, column 1

                                                     14                                                                                                                                                                                                                                                                                                                                                                                                                          5                                                       25                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        65                                     42                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      9                                                                                        14

                                                     01/01/23                                                                                                                                                                                                                                                                                                                                                                                                                    07/01/22                                                07/01/22                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         07/01/22                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                now                                                                                      now

                                                     08/25/22                                                                                                                                                                                                                                                                                                                                                                                                                    07/20/22                                                06/27/22                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         05/18/22                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                05/02/22                                                                                 03/28/22

".

MarketWatch

" to "

Green Guide

Replaced "Write the word "Exempt" under box 4c" with "Write "Utah Only - Exempt, Military Spouse" under box 4c". Under "Filing with No Tax Liability (Zero Returns)", in the second paragraph, inserted "(as part of the fourth quarter return)" between "...annual reconciliation" and "by January 31…". Under "Balancing the Reconciliation," removed "Method 2," changed "Method 1" to "Single Account Number", changed "Method 3" to "multiple Account Numbers", and made wording adjustments. Under "Annual Reconciliations, W-2s and 1099s", added a line of text before the "Note". Changed "How to Prepare W-2s and 1099s" to "W-2 and 1099 Requirements" and added a line of text immediately under the subhead. Removed "How to File W-2s and 1099s" Under "Agencies", removed the street address from each listing. Updated the Utah Schedules Updated the examples. Updated the tax tables. Updated values for 2021. Updated the phone number for Iron County. In the third bullet under "Please Note," changed "the Updated with values for 2022. Under "What is a Personal Property Audit," removed the second bullet; revised the text in the third bullet. Updated with values for 2022. Under "Definitions," removed the seventh bullet; revised the text in the eighth bullet. Changed the name of the Davis County Assessor to Lisa Manning. Updated with values for 2022. Corrected the Provo Regional Center phone number. Revised the definition of "U.S. Armed Forces" to include Space Force. This is a new publication. Updated chart for the 2022 calendar year. Updated the example text Added "nicotine product" to the types of products taxed by Utah. Made certain revisions for clarity and/or consistency. Revised "nicotine product" definition. Added "Modified Risk Products" information.

Page 3, column 2 Page 4 Page 5, column 1 Page 6 Pages 9-10 Page 11 Pages 12-15 throughout Page 2 Page 2, column 1 Throughout Page 1 Throughout Page 1 Page 2 Throughout Page 3, column 2 Page 1, column 1 Throughout Page 2, "Interest Rates" Page 2, "Interest Calculation Formula" Throughout Definitions Page 2, column 2

36 20 19 20 23 2 57 71 58 65
DRAFT DRAFT DRAFT

01/01/22 01/01/22 now now 01/01/22 07/01/21

01/04/22 01/03/22 10/12/21 09/09/21 06/24/21

Under "Distributors," revised "License and Fee" information. Under "Manufacturers," revised "License and Fee" information.                                                                                         Under "Manfacturers," revised "Product Certification" to add information about modified risk products. Corrected URL. Removed references to printed tax returns and paper return filing. In "Reported On" column, replaced TC-numbers with return names. Fourth bullet under "Other Information," added "e-cigarette" and "nicotine". Added "Nicotine Products" to "Cigarette, Tobacco and E-Cigarette Products". Added "Rental With and Without an Operator" language.                                                                                       Under Who Must Register Their Vehicles?, changed “Parks and Recreation” references to “Recreation".                                                                                    Under "Environment Assurance Fee", removed "underground" from "underground storage tanks".                                                                                   Under "Environmental Assurance Fee, Non-participation", removed "(including above ground storage tanks)".                                                                                          In the bulleted list, removed "TC-675R" from the document types in the second, third and fourth bullets. Under Odometer Statements, changed "ten years" to "20 years". Updated with values for 2021. Added a code reference.         Added a code reference.         Added a new number 5: "You owned the home for the entire calendar year."                                             Changed the phone number for Chris Stavros.          Updated values for 2021.    Updated values for 2020.                                                                                             In the fifth paragraph under "Insufficient Prepayment (Extension Penalty)", changed "asses" to "assess".         Added an item for Short-term rentals of Off-highway and Recreational Vehicles. Updates to "Rates" and "Applies to" columns of the prepaid disposable phones and minutes. Added bullet for Locomotive fuel.                                                                                   Includes an explanation of the prepaid wireless telecommunications service charge.

Page 3, column 1                                             Page 3, column 2                                                                                                                                                                                                                                             Introduction   Throughout                                                         Chart 3                                                         Page 8                                                                       Page 16, column 1                                                           Page 16, column 2                                                                                                                           Page 1                                                                                                                                                                                 Page 2                                                                                                                                                                       Page 4                                                                                                                                                                                             Page 6, column 1, top                                                                                    Page 2, column 2                                              Throughout                    Page 1, column 1, "Eligibility" Page 1, column 2, "Eligibility"                                                                                                                      Page 2, "Assessor’s Office Phone            Numbers" Throughout                                                                                                                                       Page 3, column 2                                                                                                 Page 7, Chart 3                                                                Page 8, Chart 3                                                                           Page 8, "Other Information"                                                                                         Page 3, "911 Service Charge on                                                    Prepaid Disposable Phones"

                                                                                                                                                                                                                                                                                                                          25                                                                                                                                                                                                                                                                                                                                                                                                                                                     9                                                                                                   66                                                                                                                                                                                                                                                                                                                                                                                                                                                                 14                                                                                                       9                                                             23                            36                                                                                                                                                                                   20                                                   19                       20 36                                                                                                                   58                                                                                                       25                                                                                                                                                                                                                                                                                                   62

                                                                                                                                                                                                                                                                                                                          07/01/21                                                                                                                                                                                                                                                                                                                                                         07/01/21                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            now                                                                                                                                                                                                                                                                                                                                                                                                                                                                                now                                                  now                                                                                                                                              now                                                                                                      01/01/21

                                                                                                                                                                                                                                                                                                                          05/27/21                                                                                                                                                                                                                                                                                                                                                         05/17/21                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            04/29/21                                                                                                                                                                                                                                                                                                                                                                                                                                                                           01/27/21                                             01/14/21                                                                                                                                         01/04/21                                                                                                 11/18/20

Changed phone number for Kris Bell Changed assessor name for Summit County Updated chart for the 2021 calendar year. Revisions related to mandatory e-file of sales & use and sales-related taxes. Removed instructions. See instead Pub 65. Removed "Forms" subhead and the list of forms that followed. Revised second paragraph to note that only retailers who buy untaxed e-cigarette substances and untaxed prefilled e-cigarettes must pay a bond. Extensive revisions and reorganization. Compare to prior revision. Added new section, "Remote Sales". Expanded on bullet number 2. Specified that a person who is only facilitating a sale for a restaurant is not considered a marketplace facilitator. Added qualifying tangible personal property to 4th item in chart. New bullet for purchases of fuel, gas and electricity predominantly used for industrial use. New bullet for purchases of machinery, equipment, etc. under specific circumstances. Added new section, "Grocery Food Sales" Added more detail to first bullet. Added more detail to first bullet. Changed the phone number for Cache County. Added code references. Updated values for 2019. Updated values for 2020 and abbreviated "Utah Code" to "UC". Added bullet to list of exemptions. Updated values for 2020 and abbreviated "Utah Code" to "UC". Added bullet to list of exemptions. Removed note that said to see a change summary on page 2. Changed "write the word 'Exempt' in box 4c" to "write the word 'Exempt' under box 4c" ("in" to "under"). Many updates and some cleanup for 2020. Added "(effective Oct. 1, 2019)" to "Marketplace Facilitators and Sellers" subhead.

Page 2, "Assessor’s Office Phone Numbers" Page 2, "Interest Rates" Throughout Page 15, "Cigarette, Tobacco and E-Cigarette Products" Page 17 Page 2, column 2, "Bond" Throughout Page 3, column 1 Page 5, "Credit Allowed for Other States’ Tax" Page 3, "Marketplace Facilitator" Page 5, Chart 1 Page 10, column 1 Page 2, column 2 Page 2, "Exceptions" Page 4, "Exceptions" Page 2, Contact Info Page 1, column 1 Throughout Throughout Page 1, column 2 Throughout Page 1, column 1 Page 1 Page 2, column 2 Page 3, column 1 throughout Version from 10/30/19 released as final. Page 16, column 1

20 58 25 65 65 5 25 55 56 36 36 19 20 14 14 25 25

now 01/01/21 now 07/01/20 07/01/20 07/01/20 now now 01/01/20 01/01/20 now now

11/03/20 10/27/20 08/27/20 06/04/20 05/28/20 05/14/20 05/12/20 04/09/20 11/20/19 11/14/19 10/30/19

Added language to include marketplace facilitators. Updated chart for 2020 year. Removed note about IFTA penalties. Removed aircraft from vehicles to be registered and informed people to register with UDOT. Removed sentence about diesel powered vehicles 1997 and older. Removed mention of the 1.0% uniform fee. Removed "in writing" from instruction to notify the DMV and updated correspondence address. Removed mention of the 1.0% uniform fee. Added snowmobiles, street legal ATVs, park model vehicles, and motor homes. Added an explanation about new option to pay 6 month fees. Updated existing age-based fee schedules for 2019 and added new schedules for snowmobiles, ATVs, motor homes, and collapisible inflatable vessel/pontoon/sailboat. Updated calculations/examples for 2019. Revised language.  Updated procedure for applying to the Voluntary Disclosure Program, including a new form, TC-43, Voluntary Disclosure Program Application. Changed the "Radio Network Charge" from $0.18 to $0.52 Revised language. Removed. Revised language. Changed "Unified Statewide 911 Emergency Service Charge" rate from .09 to .25; changed "Prepaid Disposable Phones and Prepaid Disp. Phone Minutes" rate from 3.3 to 3.7. Added definitions for "Marketplace," "Marketplace Facilitator" and "Marketplace Seller." Added "Marketplace Facilitators and Sellers." Changed "…vending machine is located." to "…vending machine inventory is warehoused." Removed Pub 38. Removed the IFTA note at the bottom. Updated unified statewide 911 service charge from .09 to .25 This version of Pub 57 is part of the 2019 annual forms release. Removed the reference to "lectronic high school" and edited the text for clarity. Changed “Auditing Divsion” to “Waivers” in the mailing addrress under “Employer Withholding Exemption.” Changed "motorcarrier.utah.gov" to "tax.utah.gov/fuel/ifta-sfu"

Page 1, "Sales Tax" Page 2, "Interest Rates" Page 2, "Penalties" Page 1 "Emission Certificates", pg 2 "First-time Registration", pg 2 "What to Do If You Sell Your Car", pg 2 throughout "Age-based Uniform Fee", pg 1 "When are the fees paid", pg 1 Page 2-3 pages 3-4 throughout "Chart 3", page 8 "Introduction" "Utah Tax Code" "Starting a New Business" "Chart 3" "Definitions" "Additional Information" "Vending Machine Sales" "Sales Tax Publications" "Interest Rates" table Pg. 2, col. 2 & pg. 3 Throughout Throughout Page 2, column 2 Pages 1 & 4

37 58 9 23 4 25 25 58 62 57 35 14 66

now now now now 01/01/18 07/01/19 now 07/01/19 07/11/19 now now now

10/29/19 09/25/19 08/12/19 07/29/19 07/01/19 06/13/19 05/28/19 05/09/19 05/09/19 05/06/19 05/02/19

Changed "taxexpress.utah.gov" to "tap.utah.gov" Fixed formatting error in bulleted list. Updated phone number for Cache County. Revised to reflect the federal Veterans Benefits and Transactions Act of 2018. "State Sales and Use" rate increased to 4.85%.                                                                                          "Prepaid Disposable Phones and Prepaid Disp. Phone Minutes" rate increased to 3.3% (this increase was effective 1/1/18). Revised publication for 2019 filing year. Updated values for 2019 Updated values for 2019 Updated language regarding interest Corrected language defining abatement amount Changed definition of calendar year Updated values for 2019 Corrected language defining abatement amount Changed definition of calendar year Added the interest rate for 2019. Added information about registering on TAP.                                                                                              Added a new condition to the list prefaced "Retailers must collect and pay sales and use tax if they:" Added information about registering on TAP. Revised text to reflect South Dakota v. Wayfair, Inc.                               Minor changes to last bullet.                                                Changed withholding tax rate from 5% to 4.95%. Updated definition of Portfolio Income.                   Revised instructions. Changed "impacted communities' tax" to "state correctional facility tax." Revised language; added NAICS reference. Added references to the state correctional facility tax. Updated name of TC-62X                                                                                    Updated information regarding certain sales exempt from impacted communities taxes.

Page 4 & 5                                      Page 5, Loss of Product                  Page 2, Contact Info                   Throughout                                                                     Page 6, Chart 2                                                                                                                         Page 8, Chart 3                                                                                                          Throughout                                Throughout              Throughout              Pg 2, Taxation                      Pg 2, Indigent abatement                     Pg 2, Armed Forces Exemption        Throughout              Pg 2, Indigent abatement amount              Pg 2, Armed Forces eligibility      Pg 2, "interest Rate"                                 Pg 3, "How to Get a Withholding Account" Pg 2, "Sales Tax License"                                                   Pg 1, "Sales Tax"                                                                                      Pg 2, "Sales Tax License"                   Pg 2-3, "Nexus Filers"                                                              "Municipal Energy Sales & Use Tax"                                           throughout                                     "Income Subject to Withholding"         and "Definitions" "Energy Suppliers"    Chart 2                                                                   "Use-Based Exemptions"                   "Forms and Schedules"                                    "Forms"                                                                                                   "Determining Tax Base"

66                                                                                       36                                     57                                                                             25                                                                                                                                      25                                                                                                                       57                                        19                      20                                                          27                                                                               36                                                                                                       58                                                    14                                       35                                                                          37                                                                                                     25                                                                                                                              54                                 68                                                                                                                                                 54                    25                                                                                                                                                                                                                                                                                    5

now                                                                                      now                                    now                                                                            04/01/19                                                                                                                                now                                                                                                                      01/01/19                                  01/01/19                                                                                                                                                                                                                                                                      01/01/19                          now                                                                                                                                                                                                                                                                                                                                                                             now                                10/01/18                                                                                                                                           07/01/18              07/01/18                                                                                                                                                                                                                                                                              07/01/18

04/09/19                                                                                 04/02/19                               02/28/19                                                                                                                                                                                                               02/19/19                                                                                                                 01/24/19                                  01/08/19                                                                                                                                                                                                                                                                      12/12/18                          11/19/18                                                                                                                                                                                                                                                                                                                                                                        09/10/18                           08/21/18                                                                                                                                           05/24/18              05/24/18                                                                                                                                                                                                                                                                              05/24/18

Removed mention of $30 license fee for retailers and anything related to selling to minors; simple grammatical changes. Corrected contact phone number under "How to File W-2s and 1099Rs." Updated credit amounts for 2017 tax year. Removed mention of personal exemptions and updated 2018 withholding tables. All examples referencing years have been increased by 1 year, also removed examples for lien dates. Updated the phone number for Salt Lake County Updated safety inspection requirements and VIN/HIN inspection requirements. Removed list of county office locations; added instructions to find office locations on the website. Revised "Online Request" instructions. Updated instructions for "Reliance on Competent Tax Advisor." Updated numbers and years for 2018. Updated the names of two county assessors. Updated numbers and years for 2018. No content changes; just pagination fixes. Added statewide transient room tax Added exemption described in Utah Code §59-12-104(89). Revised to include the statewide transient room tax. Changed fee from 18 cents to 52 cents. Changed rate from 2.45 percent to 3.3 percent. Changed Radio Network Charge from 18 cents to 52 cents. Removed references to filing paper TC-941's and filing packs; revised information regarding electronic filing requirements; updated URL's. Added a new line to the bottom of the table; removed footnote E. Changed the reference from Pub 14 to the website. The interest rate for 2018 remains the same as 2017. Cited code and added TC-675Rs to the forms penalized for being filed late; removed the note regarding mineral production withholding reconciliation. Updated numbers for 2017 tax year. Changed Pub 51 references to "Utah Cigarette Directory."

Throughout Page 5, column 2 Throughout Throughout pages 2 and 3 page 2, column 2 Throughout Last page Page 1 Page 2 Throughout page 2, column 2 Page 1 Throughout Chart 3 "Use-Based Exemptions" "Who Imposes the Transient Room Tax" "Radio Network Charge" "911 Service Charge on Prepaid Disposable Phones" Taxes & Fees Table Throughout "Taxable Sales & Services" table "Employer and Mineral Production Withholding Reconciliation Penalties" "Interest Rates" "Employer Withholding Reconciliation Penalties Throughout Throughout

65 14 36 14 23 20 9 17 36 20 19 20 65 25 56 62 14 56 58 58 57 65

07/01/18 now now 05/01/18 now now now now now now now 01/01/18 01/01/18 now 01/01/18 01/01/18 01/01/18 now

05/24/18 05/09/18 04/18/18 04/18/18 04/18/18 02/26/18 02/22/18 02/15/18 02/14/18 02/08/18 02/06/18 11/22/17 10/12/17 10/10/17 10/05/17 10/02/17 08/24/17 08/15/17

                         Revised text in the fourth, eighth and eleventh bullets.              Revised text in list item 1. Updated year references to 2017; made general grammatical changes. Made general grammatical changes. Revised to reflect emergency service telephone charges eff. 7/1/17. Three bullets added, one removed. Revised to reflect emergency service telephone charges effective 7/1/17. Revised to clarify rules about assisted carwashes. Removed TaxExpress information. Revised to reflect emergency service telephone charges effective 7/1/17.                                                                                          Updated the reference to "Online Filing and Paying of Withholding and Mineral Production Taxes."                                                           Updated the reference to "Electronic Funds Transfer - EFT"

                         "The Following Items are                                 nontaxable:" "Lease Transactions"         Throughout                                                         Throughout                        Chart 3                                                             "Use-Based Exemptions"            "Filing Frequency"                                                       "Carwashes"                                        "Information Online'"           Throughout                                                                                                                                                        Page 4 (2 places)                                                                                                                                                                                                    Page 4, column 1                 Page 6, column 2

5                                                                                                                           19                                                                 31                                25                                                                                                                                                                                                                                                                62                                                                       14                                                                                                                                                                                                                                                                                                                                             66

now                                                                                                                         now                                                                                                  07/01/17                                                                                                                                                                                                                                                                                                                                   now

08/01/17                                                                                                                    06/08/17                                                                                             06/08/17                                                                                                                                                                                                                                                                                                                                   05/17/17

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