Utah law requires every entity with a combined Utah state and local sales and use tax of $96,000 or more for the preceding calendar year to file and remit sales tax payments monthly by electronic funds transfer (EFT). This includes public transit; transient room; resort communities; tourism, recreation, cultural, and convention facilities taxes; and waste tire fees. Beginning with the July filing period of each year, taxpayers who meet this threshold must file a return the month following each calendar month.
Entities with a combined Utah state and local sales and use tax liability of $50,000 or more for the preceding calendar year may choose to voluntarily file by EFT on a monthly basis.
For more information about mandatory and voluntary EFT filing, click here.
To file by EFT, download and fill out Form TC-85, Agreement for Remitting Tax by EFT, and send to:
John Collen/Tax Admin
Utah State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134
This form can also be faxed to 801-297-3899, attn: John Collen/Tax Admin. Please remember to include the phone number and fax number of the contact person in your organization.
For more information, please contact John Collen at 801-297-3817 or jcollen@utah.gov.