A sales and use tax refund request is a request by someone who has paid Utah sales tax to the seller or reported use tax directly to the Tax Commission on their own Utah Sale and Use Tax Return.
A claim for refund must be made within the later of
Utah law allows a seller to credit or refund erroneously collected Sales tax to the purchaser. If you determine that a purchase was taxed incorrectly, you may ask the seller to credit or refund the Utah sales tax you paid on the incorrectly taxed item. If the seller is no longer in business or does not provide a credit or refund of the overpaid taxes, you may request a refund directly from the Tax Commission using form TC-62PR, Application for Refund of Utah Sales and Use Tax.
If you are a seller who has provided a credit or refund of Sales or Use taxes you have previously reported to the Tax Commission you may either amend the return(s) the taxes were originally reported to the Tax Commission on, or claim an adjustment on you next tax return for the refunded taxes. The amendment or adjustment must be made within the Time Limit for Claiming a Refund for the original transaction. You must include the required documentation listed below if filing the sales and use tax return on paper. If filing electronically you should describe the documentation in the appropriate fields of the electronic return and retain copies of the documents listed below and provide them to the Tax Commission upon request.
If you have multiple business locations and/or a non-fixed location you must also reflect the amended or adjusted amounts in the return's schedules for the location(s) where the sale originally occurred.
Licensed sellers may not use the adjustments line of their Sales and Use tax return to claim a credit for taxes paid to another seller, you must seek a refund from the seller who remitted the tax to the Tax Commission or apply for a refund from the Tax Commission using form TC-62PR, Application for Refund of Utah Sales and Use Tax.
You may submit a refund request if:
You may include multiple purchases in a single refund request.
You may have a third party file the request on your behalf; however you must still sign the TC-62PR, Application for Refund of Utah Sales and Use Tax and a Power of Attorney authorizing the third party to act on your behalf.
Refund requests should not be used if you have received or anticipate receiving a credit or refund of the tax from the seller or another party.
You may request a refund request by sending the Tax Commission the following:
Send your complete purchaser refund request to:
Utah State Tax Commission
210 N 1950 W
SLC UT 84134
You must have the following documents for each purchase in your purchaser refund request:
You must include these documents and information when submitting your application unless you qualify for and elect to use the Sampling Review Method in which case you will need to submit them when your sampling has been selected.
For refund requests involving more than 12 purchases, you must scan and provide the documentation electronically on CD or USB flash drive.
Third parties are allowed to represent purchasers when submitting a refund request, however:
If your refund request has 500 or more invoices or purchases you may elect to use the sampling review method. If you elect to use the sampling review method:
These standardized signed statements may be used as part of your Required Documents and Information to Prove Exemption or Exclusion to clearly and thoroughly verify the exemption or exclusion. Statements must be signed by the purchaser, the seller, or contractor as applicable to requirements outlined within the statement.Representatives and other third parties may not sign these statements. Signed statements must also clearly identify which purchase(s) included in the refund request they are verifying. If the statement is not signed by a qualified individual, or if it does not clearly identify the purchases it is being used to verify, the statement cannot be used as part of the Required Documents and Information to Prove Exemption or Exclusion.
The following are examples of common refund request situations and explanations of Required Documents and Information to Prove Exemption or Exclusion to submit with the TC-62PR, Application for Refund of Utah Sales and Use Tax. The required documents and information must clearly and thoroughly verify that the exemption or exclusion claimed for the purchases applies and can vary depending on the purchaser, the item, and/or the situation. These examples are not exhaustive and are provided for guidance only.
The exemption from sales and use tax for authorized carriers requires that the vehicles are owned, leased, or used by an authorized carrier. Authorized Carrier is defined in Utah Code §59-12-102 Tangible personal property installed on a vehicle owned, leased or used by an authorized carrier is exempt only when the tangible personal property is installed on the vehicle before the vehicle is placed into service for the first time.
Include documentation verifying that:
Construction materials and fixtures that are converted to real property through a real property furnish and install contract are taxable to the person who installed (or arranged for the installation of) the materials and fixtures to the real property as provided in Utah Administrative Rule R865-19S-58.
If you were charged sales tax or self-assessed use tax on a real property furnish and install contract and you did not install (or arrange for the installation of) the materials and fixtures, include one or more of the following to verify your claim:
The exemption from sales and use tax for the industrial use of fuel is for fuel used in specific industries and/or in a specific way. Utah Code §59-12-102 defines "industrial use" of fuels. Utah Administrative Rule R865-19S-35 provides that if fuel is used for both commercial and industrial activities, the predominant use of the fuel determines the taxable status of the fuel. Include a Signed Statement from a knowledgeable person in your company verifying that the fuel transactions included in the application meet these requirements.
Utah imposes a sales and use tax on transactions involving the sale, lease, or rental of tangible personal property that occurs within the State of Utah. Utah Administrative Rule R865-19S-44 addresses the taxable nature of transactions involving interstate commerce. You must provide documentation that clearly and thoroughly verifies that the transactions were sales made in interstate commerce not subject to Utah sales and use tax in accordance with Rule 44 such as a bill of lading or other proof showing the item(s) were shipped by the seller to an address outside Utah.
The exemption in Utah Code §59-12-104 for manufacturing equipment or replacement parts for manufacturing equipment requires that the items have an economic life of at least three years and are used directly in the manufacturing process of a Utah manufacturing facility as defined in Utah Code §59-12-102 and Utah Administrative Rule R865-19S-85. Include a Signed Statement from a knowledgeable person in your company verifying that the items are being used in a facility in Utah and that the facility meets the requirements of §59-12-102, §59-12-104 and R865-19S-85.
The exemption in Utah Code §59-12-104 for mining equipment or replacement parts for equipment used in mining activities requires the items are used directly in the mining process, onsite post production activities, or research and development activities of a facility in Utah meeting the definition provided in Utah Code §59-12-104 and Utah Administrative Rule R865-19S-121. Include a Signed Statement from a knowledgeable person in your company verifying that the items are being used in a qualifying facility in Utah and that the facility meets the requirements of §59-12-104 and R865-19S-121.