Revised October 27, 2006

EFT Filing of Sales Tax

Click here for electronic tax payment reporting instructions for mandatory EFT filers that elected the ACH-debit method.

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.

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