How to Complete and File Utah Form TC-62S: Rates, Discount, and Filing

Utah Form TC-62S is the sales and use tax return used by businesses that operate from a single Utah location. You report gross sales, back out exempt transactions, apply the combined tax rate for your address, and remit what you owe to the Utah State Tax Commission through the Taxpayer Access Point (TAP) portal or by mail. For most filers, the return is due by the last day of the month following the reporting period.¹

Who Should Use This Form

TC-62S is for businesses with exactly one physical location in Utah: a single storefront, office, or warehouse where taxable sales occur. If you have two or more locations, you file TC-62M instead, which breaks out sales and tax by jurisdiction for each outlet.²

Out-of-state sellers with a single Utah nexus also use this form. Utah requires remote sellers to collect and remit sales tax once they exceed $100,000 in gross revenue from sales of tangible goods, electronically transferred products, or services delivered into Utah during the current or previous calendar year.³ If you add a second permanent site or start selling from temporary locations around the state, you need to switch to TC-62M.

What to Have Ready Before You Start

Pull these together first:

Your sales tax account number, an 11-digit number followed by “STC,” from your registration confirmation or your TAP profile.
Gross sales for the period, covering cash, credit, and installment transactions. Do not include the sales tax you collected in this figure.²
Exemption certificates (Form TC-721) for any sales you plan to claim as exempt, such as resale transactions or qualifying manufacturing equipment. Keep them in your files. Do not mail them with the return.⁴
The cost of any items you bought tax-free but then used in your business rather than resold, such as office supplies or shop equipment.
The combined tax rate for your business location.

Finding the Right Combined Rate

The state rate is 4.85 percent, but that is only one piece of the combined rate you charge. Local option, county option, mass transit, highway, rural hospital, arts and zoo, town option, resort, and impacted-community taxes can all stack on top, and the mix varies by jurisdiction.⁵ A downtown Salt Lake City business pays a different combined rate than a shop in a rural county.

The Tax Commission’s combined rates chart lists every taxing jurisdiction and its total. Check it before each filing period, because local rates occasionally shift at the start of a quarter. Even a fractional error compounds across hundreds of transactions and can produce a deficiency notice down the line.

Completing the Form Line by Line

The top of the return collects your business name, address, account number, and filing period. The taxable sales detail follows. TAP auto-calculates the running totals; the paper version follows the same structure.²

Line 1, total sales of goods and services. Enter everything you sold in Utah during the period, including exempt sales, but not the sales tax you collected. The figure cannot be negative.
Line 2, exempt sales already included in Line 1. This cannot exceed Line 1. Keep your exemption certificates on hand; do not submit them.
Line 3, taxable sales. TAP calculates this as Line 1 minus Line 2.
Line 4, goods purchased tax-free and used by you. Report the cost of items you bought without paying sales tax and then used in your business instead of reselling. Office supplies, shop equipment, and computer hardware are typical.
Line 5, total taxable amounts. Calculated automatically.
Line 6, adjustments. Corrections from prior periods go here, including bad debts, returned merchandise, cash discounts, and excess tax previously collected. This line can be positive or negative.
Line 7, net taxable sales and purchases. Calculated automatically.

After Line 7 the return splits your taxable amount by tax category:

Line 8a, non-food and prepared food sales, taxed at the full combined rate.
Line 8b, grocery food sales, taxed at Utah’s reduced grocery rate.
Line 9, total tax. Calculated automatically.
Line 10, residential fuels included in Line 7, covering electricity, gas, coal, and fuel oil for residential use.
Line 11, sales from certified individual-owned car-share vehicles included in Line 7.
Line 12, total state and local taxes due. Your bottom-line liability before any discount.
Line 13, seller discount for monthly filers. TAP multiplies Line 12 by 1.31 percent.

The 1.31 Percent Seller Discount

Utah gives monthly filers a 1.31 percent discount on the tax due when the return and payment are on time. TAP applies it automatically at Line 13. To qualify, the Tax Commission must have authorized you for monthly filing, and if you are required to pay by electronic funds transfer, you must actually do so. An ACH debit initiated through TAP counts.² Quarterly and annual filers do not get the discount.

Filing Through TAP

The fastest route is TAP. Sign in, click “File now” in the Period box or choose “File, view, or amend returns” from your account, and pick the period. TAP walks you through each section and does the arithmetic, so you enter only the raw sales and adjustment figures.²

Before the return opens, TAP asks whether you have added or closed a location since your last filing. Select “No” if nothing changed. If you opened a second location, select “Yes,” and expect to be moved to TC-62M for future periods. On submission you get a confirmation number, and you can start an ACH debit payment in the same session.

Filing by Mail

If you prefer paper, download TC-62S from the Tax Commission’s forms portal and send the completed return with your payment to:

Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134⁶

Include a check or money order payable to the Utah State Tax Commission. Credit card payments go through the state’s third-party processor. Businesses with high tax volumes may be required to pay by electronic funds transfer regardless of whether they file the return on paper. Paper returns take longer to process, so mail early; the postmark date is what counts if delivery runs close to the deadline.

Due Dates and Filing Frequency

Monthly filers owe the return and payment by the last day of the month after the reporting period. July sales tax is due August 31.¹ The Tax Commission assigns your frequency, monthly, quarterly, or annually, based on how much tax you collect. Businesses collecting $50,000 or more generally file monthly. If your volume drops, you may become eligible for a longer cycle.

File even when you had no taxable sales. A zero return still has to be submitted, and skipping the period is a common way to trip a late-filing penalty.

Penalties and Interest for Late Filing

Late-filing and late-payment penalties follow a tiered schedule based on how many days past due you are. The penalty is the greater of $20 or a percentage of the unpaid tax:⁷

1 to 5 days late: $20 or 2 percent of the unpaid tax, whichever is greater.
6 to 15 days late: $20 or 5 percent.
16 or more days late: $20 or 10 percent.

If you file on time but underpay, the same tiers apply to the shortfall. If you never file, the penalty jumps straight to the greater of $20 or 10 percent. Returns with no tax due are not subject to these penalties.⁸

Interest accrues on unpaid balances at 6 percent annually through December 31, 2026.⁷ The combination adds up quickly on even a modest balance, so filing a day late to double-check a number rarely pays off.

Keeping Your Records

Utah rules require you to keep all records supporting your sales and use tax transactions for at least three years.⁹ “All records” is broader than filed returns; it covers sales receipts, invoices, cash register tapes, exemption certificates, and any working papers behind the return. If you claim a sale as exempt and cannot produce documentation during an audit, the Tax Commission reclassifies it as taxable and bills the difference plus penalties and interest. Digital backups alongside physical copies cost little and remove the risk of losing a decisive document.

1
Utah State Tax Commission. Monthly Filing and Payment
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Utah State Tax Commission. TAP FAQ Help for Sales Tax
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Utah State Tax Commission. Out-of-State (Remote) Sellers
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Utah State Tax Commission. TC-721 Utah Sales Tax Exemption Certificate
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Utah State Tax Commission. Sales and Use Tax Rates
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Utah State Tax Commission. Contacting the Tax Commission
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Utah State Tax Commission. Utah Interest and Penalties
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Utah Legislature. Utah Code 59-1-401 Penalties
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Cornell Law Institute. Utah Admin Code R865-19S-22 – Sales and Use Tax Records Pursuant to Utah Code Ann Section 59-12-111