Taxpayers with a total sales and use tax liability of $50,000 or more in a calendar are required to file a sales tax return with the Utah State Tax Commission on a monthly basis. This threshold includes all state and local sales and use, transient room, restaurant, short term leasing and municipal energy sales and use taxes, and waste tire fees.
Utah law requires every business with a combined sales and use tax liability of $96,000 or more for the preceding calendar year to make sales tax payments monthly by electronic funds transfer (EFT)
Businesses with a combined Utah state and local sales and use tax liability of $50,000 or more (but less than $96,000) for the preceding calendar year may choose to voluntarily file by EFT on a monthly basis.
For more information about mandatory and voluntary EFT payment, click here.
To pay 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.
