Self-Reviews – Physicians
Last Updated on April 25, 2011
The Auditing Division of the Utah State Tax Commission is currently conducting a self-review project on physicians. A self-review project consists of selected businesses or individuals reviewing their own books and records for a potential sales and use tax liability.
Sales and use tax references may be found in Title 59 Chapter 12 of the Utah Code, Administrative Rule R865-21U-6, Publication 25 and Publication 53. (Publication 53 gives definitions of certain purchases which may be exempt from sales and use tax. Further information on the classification of these purchases may be found here and here.)
The following files will assist you in completing this self-review. If you need additional information, contact the Auditing Division at:
Note: The files below are for a self-review period of 01/01/2008 - 12/31/2010. If the mailing you received instructed you to use a period of 10/01/2007 - 09/30/2010, you may instead use the 01/01/2008 - 12/31/2010 period if you wish.
Files and Forms
- Cover Letter
- Frequently Asked Questions
- Worksheet – One Worksheet will be needed for each Utah business location. Please print additional Worksheets as needed.
- Excel Version – For your convenience, we recommend using this version. Only the blue-shaded fields need to be filled. Please enter your business name, Federal ID or SSN, business location address, and the date on which you are submitting the self-review. You will need to enter the date in order for the Worksheet to properly calculate interest. Please select a location city (or county, if the business location is outside city limits) from the drop down list in the first row. Tax rate information will be automatically inserted. Enter amounts in the "Total of Goods Purchased Tax Free" column as indicated by the Instructions above, and tax and interest will be automatically computed.
- PDF Version – If you use this version of the Worksheet, the Tax Rate Table below will assist you in determining tax rates to use.
- Tax Rate Table
- Checklist & Questionnaire
- Summary Part 1 – Excel Version | PDF Version
- Summary Part 2 – Excel Version | PDF Version