Form Tc-62ww - Miscellaneous Sales Taxes, Fees And Charges Return - Worksheet
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3TC-62W_i
62000
Instructions for TC-62W
General Instructions
Lubricating Oil
The lubricating oil fee applies to the first sale of packaged lubricat-
File this return if you sell:
ing oil in Utah.
• New tires
The lubricating oil fee does not apply to:
• Disposable cell phones or disposable cell phone minutes
• Lubricating oil
• Oil shipped outside of Utah
• Multi-channel video and audio service
• Oil purchased in five-gallon or smaller containers used solely in
underground mining operations
Also file this return if you meet the definition of a sexually explicit
• Oil purchased in bulk containers of 55 gallons or more including
business (Utah Code §59-27-102).
oil in tanker trucks
If you sell any of the goods or services listed above, you must file
Sellers of lubricating oil may keep 2 percent of the fees for
this return — even if you had no activity during this filing period.
handling costs.
This return is due with your Sales and Use Tax Return.
Filing dates, penalties, interest and other provisions are the same
Multi-Channel Video and Audio Service
as for general sales tax returns.
The tax on multi-channel video and audio services is imposed on
The fees on this return apply to all sales and purchases, including
the purchaser of these services.
those to sales tax-exempt buyers (such as state or local govern-
ments, and religious or charitable institutions).
Sexually Explicit Business
See Publication 25, Sales and Use Tax General Information, for
Tax is charged on amounts paid to sexually explicit businesses for
details.
admission fees, user fees, retail sales, food and beverage sales,
and any services. Sexually explicit business is defined in Utah
Waste Tires
Code 59-27-102(3) and (4).
The fee applies to tires up to and including 24.5 inches, single or
dual bead capacity, as follows:
Line Instructions
• New tire sales
Complete the worksheet, form TC-62WW, to figure the amounts to
• New tires as part of a vehicle sale, including replacements
enter on this form.
• Purchases of tires for vehicles to be rented or leased
TIP: Make filing and paying easier by filing electronically. File
• Off-highway motorized vehicle tires meeting the size
and pay online at taxexpress.utah.gov.
requirements
The fee does not apply to:
___ ___ ___ ___ ___ ___ _ _
• Recapped or resold used tires
• Bicycle tires
Include the amount paid on the Sales Tax Payment Coupon. Send
• Wholesalers purchasing tires for resale
return and payment to Utah State Tax Commission, 210 N 1950 W,
• Tires sold and delivered out of state
SLC UT 84134-0400.
The fee is not subject to sales and use tax.
Please return the original. Make a photocopy for your records.
Authorized retailers may keep 2.5 percent of the fees for handling
For more information go online to tax.utah.gov, or call
costs.
801-297-2200 or 1-800-662-4335 (outside the Salt Lake area).
Prepaid Disposable Cell Phones and Minutes
___ ___ ___ ___ ___ ___ _ _
The prepaid wireless 911 service charge is 1.9 percent on the
sales price of prepaid disposable cell phones and the minutes
If you need an accommodation under the Americans with Disabili-
associated with them.
ties Act, email taxada@utah.gov, or call 801-297-3811 or TDD at
801-297-2020. Please allow three working days for a response.
Authorized retailers may keep 3 percent of the fees for handling
costs.
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