Instructions For Utah Fiduciary Return (Tc-41)

Page 8

2013 Utah Fiduciary Income Tax

29. Amended Return Only -

Use Tax Rate Chart (Effective Dec. 31, 2013)

Previous Refund

.0595

Piute County

.0595

Beaver County

.0695

Beaver City

.0595

Rich County

This line is only for an amended return. Enter the total

.0595

Box Elder County

.0755

Garden City

of all refunds, credits, or offsets of state income tax re-

.0650

Brigham City, Perry,

.0685

Salt Lake County

ceived for the tax year being amended. Do not include

Willard

.0705

South Salt Lake

.0835

Alta

.0695

Snowville

refund interest.

.0630

Cache County

.0595

San Juan County

.0655

Cache Valley Transit,

.0635

Blanding, Monticello

30. Utah Use Tax

Hyde Park, Lewiston,

.0595

Sanpete County

.0605

Centerﬁ eld, Mayﬁ eld

Millville

Use tax is a tax on goods and taxable services purchased

.0660

Hyrum, Logan, Nibley,

.0625

Ephraim, Fairview,

for use, storage or other consumption in Utah during the

N. Logan, Providence,

Mt. Pleasant

taxable year and applies only if sales tax was not paid at

Richmond, River

.0635

Gunnison

Heights, Smithﬁ eld

.0595

Sevier County

the time of purchase. If you purchased an item from an

.0605

Aurora, Redmond

.0595

Carbon County

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

.0625

Wellington

.0635

Richﬁ eld, Salina

.0635

Price

.0605

Summit County

TV purchases, and the seller did not collect sales tax on

.0695

Daggett County

.0635

Snyderville Basin Transit

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

.0650

Davis County

.0745

Park City

Tax Commission. If you have a Utah sales tax license/

.0595

Tooele County

.0660

Bountiful, Centerville,

N. Salt Lake, W. Boun-

.0625

Erda, Grantsville,

account, include the use tax on your sales tax return. If

tiful, Woods Cross

Lakepoint, Lincoln,

you do not have a Utah sales tax license/account, report

.0595

Duchesne County

Stansbury Park

the use tax on line 30 of TC-41.

.0605

Duchesne City

.0635

Tooele City

.0605

Uintah County

.0635

Roosevelt

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

.0595

Emery County

.0635

Naples, Vernal

.0775

Green River

.0675

Utah County

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

.0695

Garﬁ eld County

.0685

Cedar Hills, Orem

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

.0595

Wasatch County

.0795

Boulder, Panguitch,

Tropic

.0625

Heber

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

.0805

Bryce Canyon

.0705

Independence

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

.0595

Grand County

.0735

Midway

state, complete the worksheet (below) for each state. Add

.0785

Moab

.0785

Park City East

.0595

Washington County

.0595

Iron County

lines 8 on all worksheets and enter the total on line 30.

.0605

Cedar City

.0625

Hurricane, Ivins, La

.0795

Brian Head

Verkin, St. George,

Sales and use tax rates vary throughout Utah. Use

.0595

Juab County

Santa Clara,

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

.0620

Santaquin South

Washington City

.0755

Springdale

where the merchandise was delivered, stored, used or

.0625

Nephi

.0695

Kane County

.0595

Wayne County

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

.0795

Kanab, Orderville

.0685

Weber County

.0595

Millard County

.0705

Falcon Hill Riverdale,

Grocery food bought through the Internet or catalog

.0595

Morgan County

Riverdale

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

Do not include on this line any pass-through withholding

gestion or chewing by humans and consumed for the

tax credit received from an upper-tier pass-through entity

substance’s taste or nutritional value. The reduced rate

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

does not apply to alcoholic beverages or tobacco. See

pass-through withholding tax credits received from other

Tax Commission Publication 25 at tax.utah.gov/forms

pass-through entities are entered on TC-250, Part 2 and

for more information.

carried to the Utah Schedule A, Part 5. These credits are

Worksheet for Computing Utah Use Tax on Line 30

allocated to each beneﬁ ciary on the Utah Schedule K-1

and are also used in the calculation of the withholding

1. Amount of purchases (except

tax for the beneﬁ ciary on Schedule N, column I.

grocery food) subject to use tax

$ __________

2. Use tax rate (decimal from chart)

x . _ _ _ _

Do not include on this line any mineral production with-

3. Multiply line 1 by line 2

$ __________

holding tax credit received from an upper-tier pass-

4. Amount of grocery food purchases

through entity as reported on a Utah Schedule K-1

subject to use tax

$ __________

you received. These mineral production withholding

5. Multiply line 4 by 3% (.03)

$ __________

tax credits received from other pass-through entities

6. Add line 3 and line 5

$ __________

are entered on TC-250, Part 3 and carried to the Utah

7. Credit for sales tax paid to another

Schedule A, Part 5. These credits are allocated to each

state on use tax purchases

$ __________

beneﬁ ciary on the Utah Schedule K-1 and are also

8. Use tax due (subtract line 7 from line 6)

used in the calculation of the withholding tax for each

If less than zero, enter “0”

$ __________

beneﬁ ciary on Schedule N, column H.

31. Total Pass-through Withholding Tax

32. Total Tax, Additions and Use Tax

Enter the total pass-through withholding tax from Sched-

Add lines 28 through 31.

ule N, column J.

33. Utah Income Tax Withheld

This pass-through withholding tax must be paid to the

You MUST enter your UTAH TAX WITHHELD on this line.

Tax Commission by the original due date of the return,

without regard to extensions. Pay online at taxexpress.

Complete TC-41W, Part 1 listing each W-2 and 1099 with

utah.gov or use form TC-549, Fiduciary Income Tax

Utah withholding tax. The total Utah withholding tax on

Return Payment Coupon. Prepayments are not required

the TC-41W, Part 1 must equal the amount entered on

for pass-through withholding tax.

line 33. If you have more than four withholding forms,

use additional TC-41Ws. See detailed instructions and

examples on page 28.

Instructions For Utah Fiduciary Return (Tc-41) - 2013 Page 9

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