Utah Admin. Code R865-19S-12 - Filing of Returns Pursuant to Utah Code Ann. Sections 59-12-107 and 59-12- 118
(1)
(a) Every person responsible for the
collection of the tax under the act shall file a return with the Tax Commission
whether or not sales tax is due.
(b) The return filed by a remote seller under
Subsection
59-12-107(4) shall be the return the seller would have filed if the seller were not a remote
seller.
(2) If the due
date for a return falls on a Saturday, Sunday, or legal holiday, the return
will be considered timely filed if it is received on the next business
day.
(3) The return required by
Subsection (1) shall be filed with the commission in an electronic format
approved by the commission.
(4)
Sales and use tax returns shall be filed and paid monthly or quarterly with the
following exceptions:
(a) New businesses that
expect annual sales and use tax liability less than $1,000, shall be assigned
an annual filing status unless quarterly filing status is requested.
(b)
(i)
Businesses currently assigned a quarterly filing status, in good standing and
reporting less than $1,000 in tax for the preceding calendar year may be
changed to annual filing status.
(ii) The Tax Commission will notify
businesses, in writing, if their filing status is changed to annual.
(c)
(i) Businesses assigned an annual filing
status reporting in excess of $1,000 for a calendar year, will be changed to
quarterly filing status.
(ii) The
Tax Commission will notify businesses, in writing, if their filing status is
changed to quarterly.
(5) Annual returns are due on January 31
following the calendar year end. The Tax Commission may revoke the annual
filing status if sales tax collections are in excess of $1,000 or as a result
of delinquent payment history.
Notes
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