TC-62J_i
62000
Instructions for TC-62M Schedule J
General Instructions
3. sales from vending machines; or
4. sales from mobile inventory.
Use this schedule to report combined state and local sales and
use taxes for non-food and prepared-food sales by the following
Report these transactions on Schedule A and TC-62M, line 4.
businesses:
Column Instructions
• Sellers of goods or services that are shipped from outside
Utah to a Utah customer(s)
Column 1
This is preprinted and requires no further entries by
• Sellers that have goods or materials delivered from outside
you.
Utah to a location(s) in Utah other than a fixed place of
Column 2
This is preprinted and requires no further entries by
business
you.
• Businesses that receive goods or materials from outside Utah
Column 3
Enter the net amount of non-food and/or prepared food
that are delivered to a location in Utah other than their fixed
items subject to sales and use tax for each location
place of business (e.g., construction sites)
shown in column 1. If the city is not shown, use the
• Multi-level marketing companies
county.
• Those who charge admission or fees for any entertainment,
The sales reported for each location must be included
recreation, exhibition, cultural or athletic activity provided
in the amount on TC-62M, line 7 (i.e., total sales minus
somewhere other than their business location
exempt sales, plus tax-free purchases, plus or minus
adjustments).
• Providers of services (cleaning, washing, dry cleaning,
repairing or renovating tangible personal property) at
Add the amounts in column 3 and enter the total at the
non-fixed places of business who do not sell tangible personal
bottom of the last page. Make sure this amount is
property
included in the net taxable sales on form TC-62M, line 7.
• Those who receive recurring payments for leases or rentals
Column 4
This is preprinted and requires no further entries by
of tangible personal property or services
you.
Note: See the General Sourcing Table in Pub 25. Get pubs online
Column 5
Enter the state and local sales and use taxes.
at tax.utah.gov/forms.
Calculate the tax by multiplying the amount in column
3 by the tax rate in column 4.
Attach the original of this schedule to your return. Make a copy for
your records.
Add the amounts in column 5 and enter the total at
the bottom of the last page. Include this total in the
DO NOT use Schedule J to report:
amount on form TC-62M, line 8a.
1. sales made from multiple fixed places of business in Utah;
2. taxable purchases of tangible personal property for your own
storage, use or consumption at multiple fixed business
locations;
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