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Vacation Rental Properties

Scheduled Maintenance

Taxpayer Access Point (TAP) may be down intermittently on Saturday, December 10th, while we make system changes. We apologize for any inconvenience.

The Auditing Division of the Utah State Tax Commission is currently conducting a self-review of vacation rental properties. A self-review consists of businesses or individuals reviewing their own books and records for a potential sales and use tax or transient room tax liability.

Sales and use tax references may be found in Title 59 Chapter 12 of the Utah Code, Administrative Rules R865-19S-79, R865-19S-96, and R865-21U-6, and Publication 56.

The following files will assist you in completing this self-review. If you need additional information, contact the Auditing Division at: This email address is being protected from spambots. You need JavaScript enabled to view it..

Files and Forms

  • Cover Letter
  • Examples
  • Instructions
  • Worksheet – One Worksheet will be needed for each property location. Please print additional Worksheets as needed.
    • Excel Version
      We recommend using this version of the Worksheet, which automatically inserts the tax rates and calculates tax and interest for you. Fill in the blue-shaded fields to complete the Worksheet. In order to have the formulas work properly, remember to select a Location city (or county, if the property is outside city limits) from the drop-down list in the first row. Note: In the case of properties with a Park City address, but outside the city limits of Park City, use "Snyderville Basin Tr Dist" as the location; do not use "Summit County."
    • 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