Tc 62S Form – Fill Out and Use This PDF

62001
		 Get current
9998		sales tax rates at
		tax.utah.gov/sales

THIS RETURN MUST BE FILED, EVEN IF NO TAX IS DUE.

1.Total sales of goods and services

2.Exempt sales included in line 1

3.Taxable sales (line 1 minus line 2)

4.Goods purchased tax free and used by you

5.Total taxable amounts (line 3 plus line 4)

6.Adjustments (attach explanation showing figures)

7.Net taxable sales and purchases (line 5 plus or minus line 6)

8.Tax calculation

	Utah State Tax Commission • tax.utah.gov
	210 N 1950 W • Salt Lake City, UT 84134-0400	TC-62S
	Sales and Use Tax Return
		Rev. 5/19

Single Place of Business

Acct. #:

Period:

FROM (mmddyyyy)

TO (mmddyyyy)

Return Due Date:

(mmddyyyy)

Save postage & a check. File online at tap.utah.gov

Check here if this is an AMENDED return. Enter the correct TAX PERIOD (above) being amended.

Check here to STOP receiving PAPER FORMS.

Check here to close your account.

•1

•2

3

•4

5

•6

•7

	a. Non-food and prepared food sales			$			X
					(taxable sales)			(tax rate)
	b. Grocery food sales			$			X
					(taxable sales)			(tax rate)
9.	Total tax (line 8a plus line 8b)
10.	Residential fuels included in line 7	$				X .0285

11.Total state and local taxes due (line 9 minus line 10)

12.Seller discount, for monthly filers only (line 11 x .0131)

13.Additional grocery food seller discount, for monthly filers only (line 8b x .0127)

14.NET TAX DUE (line 11 minus line 12, minus line 13)

•8a

•8b

•9

•10

•11

12

13

•14

Check here if payment is made by electronic funds transfer for TAX TYPE CODE 0400.

Form TC-62S is for filing periods beginning on or after Jan 1, 2008.

You may use either your 14-character Utah sales and use tax license number or your 9-character SST number in the Account Number field.

For general information see the Sales Tax Payment Coupon.

Line Instructions

Line 1 Enter your total sales (cash, credit, installment, exempt, etc.) of all goods and services in Utah. Do not include sales tax collected as part of the total sales. Total sales cannot be a negative amount.

Line 2 Enter the total amount of exempt sales included in line 1. Do not report details of exempt sales with this return, but retain evidence to support all exempt sales claimed. See Utah Code §59-12-104 and Publication 25 for detailed exemption information. The amount on this line cannot be greater than the amount on line 1.

Line 4 Enter the amount paid for items purchased tax-free that were not resold but were used by you (e.g. office supplies, office or shop equipment, or computer hardware and software). This cannot be a negative amount.

Line 6 Enter any adjustments for sales or purchases reported in previous periods, such as bad debts, returned goods or cash discounts allowed, or excess tax collected. All adjustments should be reported as taxable amounts and can be either negative or positive numbers. If an adjustment is negative, you must use a negative sign. Attach a worksheet explaining each adjustment. If a negative adjustment results in a negative amount on line 7 and you are requesting a refund, submit supporting information, including reason for refund, filing periods and specific line items from schedules that are being adjusted.

Line 8a Report total tax on this line for all non-food and prepared-food sales. Calculate total tax due by multiplying the amount of taxable sales reported on this line by the tax rate for your single fixed place of business provided on this line. If this rate is missing or not readable, you can find the appropriate tax rate for your business location online at tax.utah.gov/sales/rates. Verify your location’s tax rate before the start of each quarter.

Line 8b Report total tax on this line for grocery food. Grocery food does not include alcoholic beverages, tobacco or prepared food. Calculate total tax due by multiplying the amount of taxable sales reported on this line by the tax rate for food and food ingredients provided on this line.

Line 10 Determine any credit for sales of electricity, heat, gas, coal, fuel oil and other fuels sold for residential use by multiplying the amount of these sales included on line 7 by .0285. This cannot be a negative amount. Only retailers making sales of fuel for residential use may claim this credit.

Line 12 Monthly filers: Compute the seller discount by multiply- ing the amount on line 11 by .0131. Only sellers that remit sales taxes on a monthly basis qualify for the seller discount. The Tax Commission must authorize a monthly filing status. Monthly filers required to pay by EFT (Electronic Funds Transfer) who pay by some other method are not eligible for the seller discount.

Line 13 Determine the additional seller discount for sales of grocery food by multiplying the amount on line 8b by

.0127. Only retailers making sales of food and food ingredients who file monthly may claim this credit.

NOTE: All lines with a bullet (•) to the left of the line number (lines 1, 2, 4, 6, 7, 8a, 8b, 9, 10, 11 and 14) must contain a value, if applicable.

____________________

If you need an accommodation under the Americans with Disabili- ties Act, email taxada@utah.gov, or call 801-297-3811 or TDD 801-297-2020. Please allow three working days for a response.