Form Tc-922a - Schedule A - Bulk Fuel Reporting And Sales Tax Due On Undyed Diesel Fuel Page 2
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INSTRUCTIONS TC-922A
9. Enter the gallons of undyed diesel fuel dispensed into machinery,
equipment, reefers, etc. Include fuel dispensed into the secondary
Use this form to reconcile UNDYED diesel fuel used during the quarter.
fuel tank of a vehicle when the fuel is used to operate a secondary
You are required to complete this form if:
device and is not used to propel the vehicle. For example, fuel
•
You have off-highway travel in Utah;
dispensed into a reefer engine used to operate a refrigeration unit.
•
You claim credit for undyed fuel used for non-highway purposes
This is found on form TC-922B, line 30.
on form TC-922B; or
10. Enter the gallons dispensed, which do not fit into the categories on
•
You have bulk fuel storage of undyed diesel fuel in Utah. Bulk
lines 7 through 9. This may include fuel dispensed into vehicles not
storage includes stationary storage (above and below ground) or
owned by the company or fuel sold from bulk storage to a third party.
mobile storage.
11. Add lines 7 through 10 for each column. This should equal the total
fuel dispensed on line 6.
Federal ID (FEIN/EIN) Use the federal ID number assigned by the
:
federal government. Due to privacy issues, we discourage the use of
Part C Categorized Utah Undyed Diesel Fuel Consumed for Non-
Social Security Numbers.
highway purpose. UTAH FUEL ONLY
For questions or information on tax rates call (801)-297-6800 or 1-888-
Undyed fuel used for non-highway purposes is exempt from fuel tax;
251-9555. You may also access our website at motorcarrier.utah.gov.
however, it is subject to sales and use tax, unless specifically exempted
by sales and use tax statute. Use this section to identify whether undyed
diesel fuel used for non-highway purposes is subject to sales and use
Line by Line Instructions:
tax.
PART A Calculate UNDYED Diesel Fuel Dispensed
.
"Subject to Utah Sales and Use Tax" (column a) -
report all gallons on
Use this section to determine the gallons dispensed in Utah and all other
which sales and use tax must be paid.
jurisdictions. Round to the nearest whole gallons.
"Exempt from Sales and Use Tax" (column b) -
report gallons which
“Utah Gallons" (column a) -
report all gallons purchased, stored or
are exempt from sales and use tax, for example, fuel used in certain
dispensed in Utah;
manufacturing processes.
"Non-Utah Gallons" (column b) -
report all gallons purchased, stored
NOTE:
Fuel tax credit for agricultural off-highway vehicle use must be
or dispensed in all jurisdictions, except Utah;
reported on the corporate or individual income tax return.
"Total Gallons" (column c) -
total of all gallons purchased, stored or
12. Calculate the Utah off-highway gallons consumed. Subtract taxable
dispensed during the filing period.
Utah miles from total Utah miles and divide the result by the MPG
1. Enter the number of undyed diesel fuel gallons in bulk fuel inventory,
(from TC-922, line 4(d)). Report sales taxable gallons in column a, tax
as of the first day of the quarter.
exempt gallons in column b, and total gallons in column c.
2. Enter the total gallons of undyed diesel fuel dispensed in bulk fuel
13. Report the Utah Power Take-off (PTO) gallons consumed, as shown
storage containers during the quarter.
on TC-922B, line 31. Report sales & use taxable PTO gallons in
3. Enter the number of undyed diesel fuel gallons in bulk fuel inventory,
column a, tax exempt gallons in column b, and total gallons in column
as of the last day of the quarter.
c.
4. Add lines 1 and 2, then subtract line 3. This is the undyed bulk fuel
14. Report the Utah gallons consumed in non-highway machinery and
dispensed from inventory during the quarter.
equipment, as shown on TC-922B, line 30. Report sales and use
5. Enter the number of undyed diesel fuel gallons purchased at service
taxable gallons in column a, sales and use tax exempt gallons in
stations during the quarter. Do not include fuel placed in mobile
column b, and total gallons in column c.
storage containers.
15. Calculate the total gallons for each column. Add lines 12, 13, and 14.
6. Add lines 4 and 5 for each column. This is the total undyed fuel
PART D Calculate Utah Sales and Use Tax Due
dispensed during the quarter.
16. Add lines 2a and 5a.
PART B Categorized Undyed Diesel Fuel Dispensed
17. Calculate the amount paid for the gallons shown on line 16. DO NOT
"Utah Gallons" (column a) -
report all gallons dispensed in Utah;
include state and federal excise taxes.
"Non-Utah Gallons" (column b) -
report all gallons dispensed in all
18. Divide line 17 by line 16 to calculate the average price per gallon.
jurisdictions other than Utah;
Round to 2 decimal places.
"Total Gallons" (column c) -
total of all gallons dispensed during the
19. Multiply line 15(a) by line 18 to calculate the amount paid for fuel
filing period.
subject to sales and use tax. If reporting sales and use tax due on
7. Enter the gallons of undyed diesel fuel dispensed into IFTA qualified
your Sale & Use Tax Return, include this amount (line 19) on your
vehicles, which are reported on the Utah IFTA return.
Sales & Use Tax Return. Enter your sales and use tax account
•
Utah gallons - Enter here and on form TC-922 (section 5) on the
number below.
Utah "Diesel" line in column g "Fuel Tax-Paid Gallons."
20. Enter the sales tax rate as a percentage. Use the sales tax rate in
•
effect where your business or bulk fuel tanks are located. To find out
Total gallons - Enter here and on form TC-922 (section 4) on the
the applicable rate go to tax.utah.gov/sales or call the Tax
"Diesel" line of the MPG calculation in column c "Total gallons
Commission at (801) 297-2200 or 1-800-662-4335.
used for all jurisdictions."
21. Multiply line 19 by line 20. This is the sales and use tax due. To pay
8. Enter the gallons of undyed diesel fuel dispensed into Special Fuel
sales tax on your IFTA return, enter the amount on form TC-922, line
User (SFU) vehicles, which are reported on the Utah IFTA return.
•
9, OR pay sales and use tax on your sales and use tax return.
Utah gallons - Enter here and on form TC-922 (section 5) on
22. Statement of exemption. If you claimed exempt fuel on line 15b, enter
the Utah "Special Fuel User" line in column g "Fuel Tax-Paid
the exemption reason and sign.
Gallons."
•
Utah State Tax Commission
Total gallons - Enter here and on form TC-922 (section 4) on the
210 N 1950 W
"Special Fuel User" line of the MPG calculation in column c
"Total gallons used for all jurisdictions."
Salt Lake City, Utah 84134
SFU vehicle are:
•
Vehicles meeting the IFTA qualifications, which travel only
intrastate and are not reported with the IFTA fleet;
•
Vehicles not meeting IFTA qualifications, such as company cars
and small trucks, which use undyed diesel fuel dispensed from
bulk storage. Company cars and small diesel fueled trucks do
not have to be reported, unless the organization has bulk fuel
storage.
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