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Sales and Use Tax General Information
Sellers must hold the sales and use taxes they collect in trust for the • Information Updates: Contact the Tax Commission immediately
benefit of the state and for payment to the Tax Commission. See if your account information changes. Submit changes on the
Utah Code Title 59, Chapter 12. following forms:
You must file sales and use tax and sales-related taxes electronically • TC-69, Utah State Business and Tax Registration — open
on Taxpayer Access Point (TAP) at tap.utah.gov. a new business, change ownership
(You can file TC-69 on TAP.)
You can make e-check and credit card payments on TAP. E-checks
are free. Credit card payments are subject to a convenience fee. • TC-69B, Additional Business Locations for a Sales Tax
Account — add additional outlets to your account
• Returns and Schedules: You must use the TC-62 series returns
and schedules. Filing requirements are based on your type of • TC-69C, Notice of Change for a Sales Tax Account —
business. You may be penalized if you do not file the correct change address, close an outlet or account, add or remove
returns and schedules. See Pub 25, Sales and Use Tax General an officer or owner
Information, to find out which returns and schedules you must
• Taxpayer Resources: The Tax Commission offers free sales
file.
and use tax training and online workshops to help taxpayers
• Amended Returns: Sign in to TAP to amend a previously-filed understand Utah taxes. See tax.utah.gov/training for a list of all
return. Go to the period you are amending and click the training resources.
“Amend” link. Enter corrected amounts on the return, not net
See tax.utah.gov for more information and access to forms,
amounts. Calculate the refund or balance due by subtracting the
publications and online services. E-mail questions to
original payment from the corrected tax due. Pay the balance
taxmaster@utah.gov. You may also write or visit the Tax Commis-
due. Failure to pay all additional tax and interest with an
sion at 210 N 1950 W, Salt Lake City, UT 84134-3212, or call
amended return will result in a late payment penalty.
801-297-2200 or 1-800-662-4335.
• Help: For online filing help, see
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tax.utah.gov/training/tap-salestax
If you need an accommodation under the Americans with Disabilities
• Tax Type Amounts: If you file sales-related taxes (restaurant,
Act, email taxada@utah.gov, or call 801-297-3811 or TDD
transient room, etc.), include the amount you are paying for
801-297-2020. Please allow three working days for a response.
each tax type on the sales tax payment coupon.
Sales Tax Payment Coupon
• If you have an EFT requirement, you must continue to pay by EFT to receive your seller discount.
• Return this coupon with your payment 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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