Form Tc-20 - Corporation Franchise Or Income Tax

Calculation for Veteran Employment Tax Credit

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

First Year Credit (count all months in the year the 45

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

week requirement is met):

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

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

1. Number of months or partial

____ _

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

months veteran employed in

state, complete the worksheet on page 13 for each state.

ﬁ rst year

Add lines 8 on all worksheets and enter the total on line 25.

2. Monthly credit allowable in

$200

Sales and use tax rates vary throughout Utah. Use the

ﬁ rst year

following chart to get the rate for the location where the

merchandise was delivered, stored, used or consumed.

3. First year credit – line 1 times

$____ _

line 2 (maximum $2,400)

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

Grocery food bought through the Internet or catalog is

Second Year Credit:

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

4. Number of months or partial

____ _

or chewing by humans and consumed for the substance’s

months veteran employed in

taste or nutritional value. The reduced rate does not ap-

second year

ply to alcoholic beverages or tobacco. See Publication

25 online at tax.utah.gov/forms for more information.

5. Monthly credit allowable in

$400

second year

6. Second year credit – line 4

$____ _

times line 5 (maximum $4,800)

Any credit in excess of tax due will not be refunded, but

may be carried forward to offset tax for up to ﬁ ve years.

The following documentation for the qualiﬁ ed recently

Use Tax Rate Chart

(Effective Dec. 31, 2012)

deployed veteran must be retained by the taxpayer to

.0595

Beaver County

.0595

Morgan County

support the credit claimed, and made available to the

.0695

Beaver City

.0595

Piute County

Tax Commission upon request:

.0595

Box Elder County

.0595

Rich County

.0650

Brigham City, Perry,

.0755

Garden City

1. Veteran’s name, last known address, and taxpayer

Willard

.0685

Salt Lake County

identiﬁ cation or social security number.

.0695

Snowville

.0705

South Salt Lake

.0835

Alta

.0630

Cache County

2. Start date of employment.

.0655

Cache Valley Transit,

.0595

San Juan County

Hyde Park, Lewiston,

.0635

Blanding, Monticello

3. Documentation establishing that the veteran was

Millville

.0595

Sanpete County

employed 45 out of the 52 weeks after the date of

.0660

Hyrum, Logan, Nibley,

.0625

Ephraim, Fairview,

employment.

N. Logan, Providence,

Gunnison, Mt. Pleasant

Richmond, River Heights,

.0595

Sevier County

4. Documentation provided by the recently deployed

Smithﬁ eld

.0605

Aurora, Redmond

.0595

Carbon County

.0635

Richﬁ eld, Salina

veteran’s military service unit establishing that the

.0625

Wellington

.0605

Summit County

veteran is a recently deployed veteran.

.0635

Price

.0635

Snyderville Basin Transit

.0695

Daggett County

.0745

Park City

5. A signed statement from the Department of Work-

.0650

Davis County

.0595

Tooele County

force Services that the recently deployed veteran

.0660

Bountiful, Centerville,

.0625

Erda, Grantsville,

was collecting, was eligible to collect, or exhausted

N. Salt Lake, W. Bountiful,

Lakepoint, Lincoln,

their unemployment beneﬁ ts within the last two

Stansbury Park

Woods Cross

.0595

Duchesne County

.0635

Tooele City

years.

.0605

Duchesne City

.0605

Uintah County

.0635

Roosevelt

.0635

Naples, Vernal

Line 24 – Net Tax

.0595

Emery County

.0675

Utah County

Subtract line 23 from line 22. Enter the result, but not

.0775

Green River

.0685

Cedar Hills, Orem

.0695

Garﬁ eld County

.0595

Wasatch County

less than the minimum tax shown on line 18b or less

.0795

Boulder, Panguitch,

.0625

Heber

than zero.

Tropic

.0705

Independence

.0805

Bryce Canyon

.0735

Midway, Park City East

Line 25 – Utah Use Tax

.0595

Grand County

.0595

Washington County

.0785

Moab

.0625

Hurricane, Ivins, La

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

.0595

Iron County

Verkin, St. George,

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

.0605

Cedar City

Santa Clara,

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

.0785

Brian Head

Washington City

of purchase. This includes Internet or catalog purchases.

.0595

Juab County

.0755

Springdale

.0620

Santaquin South

.0595

Wayne County

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

.0625

Nephi

.0685

Weber County

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

.0695

Kane County

.0705

Falcon Hill Riverdale,

.0795

Kanab, Orderville

Riverdale

report use tax on line 25 of TC-20, Schedule A.

.0595

Millard County

Page 12

Form Tc-20 - Corporation Franchise Or Income Tax - 2012 Page 14

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