Utah State Tax Commission
                                   210 N 1950 W  •  Salt Lake City, UT 84134  •  www.tax.utah.gov                                              TC-62DPA

                 Utah Sales and Use Tax Direct Payment Permit Application                                                                                Rev. 2/09

Applicant Information
 Owner’s name                                                                                                                          Daytime phone number

 Business name                                                                                                                         Business phone number

 Business address

 City                                                                                                            State                 ZIP code

Utah Sales Tax Account Number  

Federal Identification Number  
A sole proprietor must provide a Social Security Number. All others must provide an FEIN
      Social Security Number (SSN)                                                       Federal Employer Identification Number (FEIN)

I understand any person (including employees, corporate directors, corporate officers, etc.) who has or will have the authority to 
direct accounting processes or who is required to collect, account for, and pay any taxes and fails to do so shall be liable for a 
penalty equal to the total amount of tax not collected, not accounted for, or not paid under the provisions of Utah Code §59-1-302.
I understand the Utah State Tax Commission may revoke a direct pay permit at any time if the holder of the permit fails to 
comply with the provisions outlined in Utah Code §59-12-107.1.
I certify that (check each box):
   I had purchases of at least $1,500,000 for each of the previous three years.
   I have a record of timely tax payments.
   I will comply with local tax distribution reporting requirements under Utah Code §§59-12-211, 212 and 213.

      Sign Here: ______________________________________________                                                  Title:  __________________

      Print Name: ______________________________________________                                                 Date: __________________

Signature Requirements:
  • Individual/Sole Proprietor  ..............................................................  Signature must match SSN provided above
                                            (e.g., a husband or wife may not sign on behalf of each other).
  • All Partnerships  ............................................................................  One general partner must sign.
  • Corporation / S Corporation  .........................................................  An officer of the corporation authorized to sign on behalf of
                                            the corporation must sign.
  • Business Trust  ..............................................................................  The grantor or a trustee must sign.
  • Limited Liability Company  .............................................................  A member must sign.

      IMPORTANT: To protect your privacy, use the "Clear form" button when you are finished.                                                   Clear form

                 If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission 
                     at 801-297-3811 or TDD 801-297-2020. Please allow three working days for a response.

Utah Sales and Use Tax Direct Payment Permit Application Instructions

General Information
Use form TC-62DPA to apply to the Utah State Tax Commission for a Sales and Use Tax Direct Payment Permit. A direct payment permit 
allows a permit holder to purchase taxable goods and services without payment of tax to the seller. The permit holder then determines the 
taxability and reports and pays the tax due directly to the Tax Commission on the permit holder’s monthly sales and use tax return.
Type or print clearly. Applications with missing or illegible information will be returned.
Mail or fax the completed application to the address below. Allow 15 days for processing.

Requirements for a Direct Payment Permit Holder
As a permit holder you must:
•  Obtain a sales tax license from the Utah State Tax Commission per Utah Code §59-12-106.
•  Make purchases of at least $1,500,000 in each of the previous three years.
•  Demonstrate a timely filing/payment history. Your application will be denied if your account is not current or shows a history of 
delinquencies (late payment) for sales and use tax.
•  Demonstrate to the Utah State Tax Commission that you are able to comply with the reporting requirements for local tax distribution 
sourcing under Utah Code §§59-12-211, 212 and 213.

Limitations of the Direct Payment Permit
A direct payment permit MAY NOT be used in connection with the following transactions identified in Utah Code 
§59-12-107.1(2):
•  Purchases of prepared food, and food and food ingredients, if purchased in the same transaction
•  Amounts paid or charged for lodging accommodations and services
•  Amounts paid or charged for admission or user fees
•  Purchases of the following: a motor vehicle, an aircraft, a watercraft, a modular home, a manufactured home or a mobile home
•  Amounts paid to a telephone service provider for telephone service that originates and terminates within the boundaries of the state 
of Utah
•  Amounts paid for mobile telecommunications service that originates and terminates within the boundaries of one state
•  Amounts paid for the commercial use of fuel
In addition, the direct pay permit MAY NOT be used to make tax-free purchases normally subject to the following 
taxes or fees:
•  Municipal energy sales and use tax
•  Motor vehicle rental tax
•  Tourism (restaurant) tax
•  Tourism (short-term leasing) tax
•  Transient room tax
•  Emergency services telephone fee
•  Municipal telecom license tax

                                     Auditing Division
                                     Utah State Tax Commission
                                     210 North 1950 West
                                     Salt Lake City, UT  84134-2000
                                     801-297-4600
                                     1-800-662-4335 ext. 4600
                                     Fax: 801-297-4751
                                     www.tax.utah.gov