Instructions For Form Tc-20s - Utah S Corporation Tax Return

This pass-through withholding tax must be paid to

Sales and use tax rates vary throughout Utah. Use the

the Tax Commission by the original due date of the

following chart to get the rate for the location where the

return, without regard to extensions. Pay online at

merchandise was delivered, stored, used or consumed.

taxexpress.utah.gov or use form TC-559, Corpora-

Use the county tax rate if the city is not listed.

tion/Partnership Payment Coupon. Prepayments are

Grocery food bought through the Internet or catalog is

not required for pass-through withholding tax.

taxed at 3%.The grocery food must be sold for ingestion

Do not include on this line any pass-through withholding

or chewing by humans and consumed for the substance’s

tax credit received from another pass-through entity as

taste or nutritional value. The reduced rate does not apply

reported on a Utah Schedule K-1 you received. Pass-

to alcoholic beverages or tobacco. See Pub 25 online at

through withholding tax credits received from other

tax.utah.gov/forms for more information.

pass-through entities are entered on TC-250 and al-

Line 17 – Total Tax

located to the shareholders on the Utah Schedule K-1.

Add lines 14 through 16. Carry this amount to TC-20S,

Line 15 – Utah Tax on Built-in and Other Gains

page 1, line 5.

In accordance with the provisions of UC §59-7-701,

Line 18 – Prepayments from Schedule E

gains or income subject to the federal corporation tax

Credit is allowed for advance payments made as

are also subject to the Utah S corporation tax. The

quarterly estimated tax payments, prepayments and

most common transactions that occur under federal

provisions include built-in gains, capital gains, LIFO

extension payments (form TC-559). Include any over-

payment from a prior year that was applied to this year.

recapture amounts, and any other similar type trans-

Use Schedule E to compute the total prepayment.

action. These gains or income should be apportioned

(see Schedule J) and multiplied by the tax rate of 5%.

Attach a schedule to your TC-20S that provides the

necessary details of gains or income being reported.

Line 16 – Utah Use Tax

You must pay use tax on all taxable items bought for stor-

age, use or consumption in Utah during the ﬁ ling year, if

sales and use tax was not paid to the seller at the time

of purchase. This includes Internet or catalog purchases.

Use Tax Rate Chart

(Effective Dec. 31, 2012)

.0595

Beaver County

.0595

Morgan County

If you ﬁ le a Utah sales tax return, include the use tax on

.0695

Beaver City

.0595

Piute County

that form. If you do not ﬁ le a Utah sales tax return, report

.0595

Box Elder County

.0595

Rich County

the use tax on line 16 of TC-20S, Schedule A.

.0650

Brigham City, Perry,

.0755

Garden City

Willard

.0685

Salt Lake County

You may take a credit for sales or use tax paid to another

.0695

Snowville

.0705

South Salt Lake

state (but not a foreign country). If the other state’s tax

.0835

Alta

.0630

Cache County

.0655

Cache Valley Transit,

.0595

San Juan County

rate is lower than Utah’s, you must pay the difference. If

Hyde Park, Lewiston,

.0635

Blanding, Monticello

the other state’s tax rate is more than Utah’s, no credit

Millville

.0595

Sanpete County

or refund is given. If sales tax was paid to more than

.0660

Hyrum, Logan, Nibley,

.0625

Ephraim, Fairview,

one state, complete the following worksheet for each

N. Logan, Providence,

Gunnison, Mt. Pleasant

Richmond, River Heights,

.0595

Sevier County

state. Add lines 8 on all worksheets and enter the total

Smithﬁ eld

.0605

Aurora, Redmond

on line 16 of Schedule A.

.0595

Carbon County

.0635

Richﬁ eld, Salina

.0625

Wellington

.0605

Summit County

.0635

Price

.0635

Snyderville Basin Transit

.0695

Daggett County

.0745

Park City

.0650

Davis County

.0595

Tooele County

.0660

Bountiful, Centerville,

.0625

Erda, Grantsville,

N. Salt Lake, W. Bountiful,

Lakepoint, Lincoln, Stans-

Woods Cross

bury Park

.0595

Duchesne County

.0635

Tooele City

.0605

Duchesne City

.0605

Uintah County

Worksheet for Computing Utah Use Tax

.0635

Roosevelt

.0635

Naples, Vernal

(Retain this worksheet for your records)

.0595

Emery County

.0675

Utah County

.0775

Green River

.0685

Cedar Hills, Orem

1. Amount of purchases (except grocery food)

.0695

Garﬁ eld County

.0595

Wasatch County

subject to use tax ................................................. $ ___ _ _ _ _ _

.0795

Boulder, Panguitch,

.0625

Heber

2. Use tax rate (decimal from chart) ........................ x . _ _ _ _

Tropic

.0705

Independence

.0805

Bryce Canyon

.0735

Midway, Park City East

3. Multiply line 1 by line 2 ......................................... $ _ _ _ __ _ _ _

.0595

Grand County

.0595

Washington County

4. Amount of grocery food purchases

.0785

Moab

.0625

Hurricane, Ivins, La

subject to use tax ................................................. $ _ _ _ __ _ _ _

.0595

Iron County

Verkin, St. George,

.0605

Cedar City

Santa Clara,

5. Multiply line 4 by .03 ............................................ $ _ _ _ __ _ _ _

.0785

Brian Head

Washington City

6. Add line 3 and line 5 ............................................ $ _ _ _ __ _ _ _

.0595

Juab County

.0755

Springdale

.0620

Santaquin South

.0595

Wayne County

7. Credit for sales tax paid to another state

.0685

Weber County

on use tax purchases ........................................... $ ( __ _ _ _ _ _ )

.0625

Nephi

.0695

Kane County

.0705

Falcon Hill Riverdale,

8. Use tax due (subtract line 7 from line

6)___________

.0795

Kanab, Orderville

Riverdale

If less than zero, enter “0” .................................... $ _ _ _ __ _ _ _

.0595

Millard County

Page 8

Instructions For Form Tc-20s - Utah S Corporation Tax Return - 2012 Page 10

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