S Corporation Franchise Or Income Tax Return And Instructions For Form Tc20s (Page 22 of 32) in pdf

Line 7 – Utah Use Tax

Utah corporations that purchased items or services

Use Tax Rate Chart (Effective Dec. 31, 2000)

outside Utah for use or consumption in Utah and did

not pay sales or use tax on those items at the time

.0600

Beaver County

.0600

Sanpete County

.0700

Beaver

.0625

Ephraim, Gunnison

of purchase, or that paid sales or use tax at a lower

.0600

Box Elder County

.0600

Sevier County

rate than the required use tax rate must pay use tax

.0625

Brigham, Perry,

.0625

Richfield, Salina

on the purchase price at the rate applicable in the

Willard

.0600

Summit County

.0600

Cache County

.0725

Park City

city or county in which the item or service was

.0625

Logan

.0575

Tooele County

consumed. Use tax of $400 or less may be paid on

.0600

Carbon County

.0600

Erda, Grantsville,

this line; use tax exceeding $400 must be filed and

.0625

Price

Lakepoint, Lincoln,

.0600

Daggett County

Tooele City,

paid on a sales and use tax return. Use tax applies

.0625

Davis County

Stansbury Park

to the following purchases:

.0600

Duchesne County

.0650

Uintah County

.0625

Roosevelt

.0675

Vernal

•

Goods purchased in another state and trans-

.0575

Emery County

.0600

Utah County

ported to Utah for use or consumption.

.0750

Green River

.0625

Alpine, American

.0700

Garfield County

Fork, Lehi, Lindon,

•

Goods purchased from a catalog and shipped

.0800

Boulder, Panguitch,

Mapleton, Orem,

into Utah for use or consumption.

Tropic

Payson, Pleasant

.0600

Grand County

Grove, Provo,

•

Goods purchased over the Internet and shipped

.0775

Moab, East Green

Provo Canyon,

into Utah for use or consumption.

River

Salem, Highland,

.0600

Iron County

Spanish Fork,

Credit is allowed for sales taxes paid in another

.0775

Brian Head

Springville,

state or for Utah use tax collected by the vendor. No

.0600

Juab County

Cedar Hills

credit is given for taxes paid in foreign countries.

.0625

Nephi

.0600

Wasatch County

.0675

Kane County

.0625

Heber

.0775

Kanab

.0600

Washington Cnty

.0575

Millard County

.0625

Hurricane, Ivins, La

Complete the worksheet below to determine use

.0600

Morgan County

Verkin, St. George,

tax. Use the city tax rate from the list fat the top of

.0600

Piute County

Santa Clara,

.0600

Rich County

Washington City

the next column. If your city is not listed, use the

.0635

Salt Lake County

.0750

Springdale

county rate.

.0735

Alta

.0600

Wayne County

.0600

San Juan County

.0625

Weber County

.0650

Monticello

WORKSHEET FOR COMPUTING UTAH USE TAX

(Retain this worksheet for your records.)

Line 8 – Total Refund

1. Total amount of purchases subject to use tax ...

$___________

Subtract lines 6 and 7 from line 4.

2. Use tax rate (decimal) ..........................................

$___________

Line 9 – Total Remitted

Add lines 5, 6 and 7. Show total amount due on line

3. Use tax (multiply line 1 by line 2) .........................

$___________

9. Make check or money order payable to the Utah

4. Credit for sales tax paid .......................................

$___________

State Tax Commission. Do not mail cash. The Tax

Commission assumes no liability for loss of cash

5. Amount of Use tax due (line 3 less line 4)

placed in the mail.

Enter ZERO if less than zero ..............................

$___________

Signature and Date Lines

Signature and date lines are required for declara-

tion of the return’s accuracy. Refunds will not be

granted on returns without signatures and dates.

Supplemental Information to be

Supplied by all Corporations

All corporations must complete this section, lo-

cated on the back of the return.

Page 4

S Corporation Franchise Or Income Tax Return And Instructions For Form Tc20s Page 22

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