Form Tc-65 Form Tc-65 Tax Return & Instructions (Page 8 of 27) in pdf

Line 3 – Total Pass-through Withholding Tax

Grocery food bought through the Internet or catalog

is taxed at 3%.The grocery food must be sold for in-

Enter the total pass-through withholding tax from

gestion or chewing by humans and consumed for the

Schedule N, column I.

substance’s taste or nutritional value. The reduced

This pass-through withholding tax must be paid to

rate does not apply to alcoholic beverages or tobacco.

the Tax Commission by the original due date of the

See Pub 25 online at tax.utah.gov/forms for more

return, without regard to extensions. Pay online at

information.

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

tion/Partnership Payment Coupon. Prepayments are

Line 5 – Total Tax

not required for pass-through withholding tax.

Enter the total of lines 3 and 4.

Do not include on this line any pass-through withholding

Line 6 – Prepayments Made for the Year

tax credit received from another pass-through entity

Credit is allowed for advance payments made as

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

quarterly estimated tax payments, prepayments and

Pass-through withholding tax credits received from

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

other pass-through entities are entered on TC-250

payments from a prior year that were applied to this year.

and allocated to the partners/members on the Utah

Schedule K-1.

Do not include any pass-through withholding tax on this

line. Pass-through withholding tax credit from a previous

Line 4 – Utah Use Tax

pass-through entity is entered on TC-250 and allocated

Use tax is a tax on goods and taxable services pur-

to the partners/members on the Utah Schedule K-1.

chased for use, storage or other consumption in Utah.

Use tax applies only if sales tax was not paid at the

time of purchase. If you purchased an item from an

out-of-state seller, including Internet, catalog, radio and

TV purchases, and the seller did not collect sales tax

on that purchase, you must pay the use tax directly to

the Tax Commission.

If you have a Utah sales tax license/account, report the

Use Tax Rate Chart

use tax on your sales tax return. If you do not have a

(Effective Dec. 31, 2013)

Utah sales tax license/account, report the use tax on

.0595

Beaver County

.0595

Piute County

line 4 of TC-65.

.0695

Beaver City

.0595

Rich County

.0595

Box Elder County

.0755

Garden City

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

.0650

Brigham City, Perry,

.0685

Salt Lake County

Willard

.0705

South Salt Lake

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

.0695

Snowville

.0835

Alta

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

.0630

Cache County

.0595

San Juan County

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

.0655

Cache Valley Transit,

.0635

Blanding, Monticello

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

Hyde Park, Lewiston,

.0595

Sanpete County

Millville

.0605

Centerﬁ eld, Mayﬁ eld

than one state, complete the worksheet on this page

.0660

Hyrum, Logan, Nibley,

.0625

Ephraim, Fairview,

for each state. Add lines 8 on all worksheets and enter

N. Logan, Providence,

Mt. Pleasant

the total on line 4 of TC-65.

Richmond, River Heights,

.0635

Gunnison

Smithﬁ eld

.0595

Sevier County

Sales and use tax rates vary throughout Utah. Use the

.0595

Carbon County

.0605

Aurora, Redmond

chart on this page to get the rate for the location where

.0625

Wellington

.0635

Richﬁ eld, Salina

the merchandise was delivered, stored, used or con-

.0635

Price

.0605

Summit County

.0695

Daggett County

.0635

Snyderville Basin Transit

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

.0650

Davis County

.0745

Park City

.0660

Bountiful, Centerville,

.0595

Tooele County

N. Salt Lake, W. Bountiful,

.0625

Erda, Grantsville,

Woods Cross

Lakepoint, Lincoln, Stans-

.0595

Duchesne County

bury Park

.0605

Duchesne City

.0635

Tooele City

.0635

Roosevelt

.0605

Uintah County

Worksheet for Computing Utah Use Tax

.0595

Emery County

.0635

Naples, Vernal

(Retain this worksheet for your records)

.0775

Green River

.0675

Utah County

.0695

Garﬁ eld County

.0685

Cedar Hills, Orem

1. Amount of purchases (except grocery food)

.0595

Wasatch County

.0795

Boulder, Panguitch,

subject to use tax ................................................. $ _ _ ____ _ _

Tropic

.0625

Heber

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

.0805

Bryce Canyon

.0705

Independence

.0595

Grand County

.0735

Midway

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

.0785

Moab

.0785

Park City East

4. Amount of grocery food purchases

.0595

Iron County

.0595

Washington County

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

.0605

Cedar City

.0625

Hurricane, Ivins, La

.0795

Brian Head

Verkin, St. George,

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

.0595

Juab County

Santa Clara,

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

.0620

Santaquin South

Washington City

.0625

Nephi

.0755

Springdale

7. Credit for sales tax paid to another state

.0695

Kane County

.0595

Wayne County

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

.0795

Kanab, Orderville

.0685

Weber County

8. Use tax due (subtract line 7 from line

6)___________

.0595

Millard County

.0705

Falcon Hill Riverdale,

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

.0595

Morgan County

Riverdale

Page 6

Form Tc-65 Form Tc-65 Tax Return & Instructions Page 8

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